In order for a company to maintain its competitiveness and adapt to the rapidly changing business environment, it is crucial to continuously assess its internal operations. A key strategic tool in this evaluation process has become the organizational function audit, which helps companies assess and improve internal processes. The function audit allows management to gain an independent, objective, and clear understanding of current processes, resource allocation, and efficiency, while also identifying areas for improvement. As a result, companies can more effectively achieve their strategic goals and ensure sustainable growth.