The primary aim of this research is to examine the perceptions of the members of the board of directors operating within the precast construction elements sector regarding internal auditors. Employing a quantitative research design, data were collected from 36 board members through a structured online questionnaire. The findings indicate that the vast majority of participants perceive internal auditors as competent, professional, and impartial. Approximately 66.7% of respondents stated that they have a positive perspective on internal auditors and deemed their knowledge and experience to be sufficient (M=3.78). Furthermore, participants believe that internal auditors act independently across all units (M=3.55) and do not face external pressure (M=3.58). However, the use of technological developments and information systems by internal auditors remains at a moderate level (M=3.61), while their capacity to offer technological suggestions is somewhat limited (M=3.19). Although board members assess the contribution of internal auditors to risk management and corporate sustainability processes positively (M=3.52), they emphasized the need to improve the integration of new technologies, such as artificial intelligence, into audit processes.