İşletmelerde İç Denetim Etkinliğinin Belirleyicileri Üzerine Bir Araştırma

Abstract

Internal auditing is a collection of activities performed to bring value to corporate operations. It is critical for organizations to have effective and efficient internal control in order to continue their operations and compete with rivals. The management of the firms is also responsible for the implementation and monitoring of effective audit operations. Therefore, top management must be thorough and open in their approach to internal audits. As a result, internal audit efforts are critical for businesses. 
 This study was conducted from a management standpoint to establish the elements that actively contribute to the effectiveness of effective internal audit activity in organizations. The efficacy of audit units in organizations, the quality of audit work, organizational independence, career advancement prospects, and senior management support for the internal audit unit were all attempted to be assessed using the criteria. In the study, he conducted face-to-face interviews with enterprises in the Diyarbakir Organized Industrial Zone. The research found that the competency of internal auditors in firms, the quality of audit work, organizational independence, and career advancement prospects existed and that enterprises had a statistically significant and beneficial influence on the efficacy of audit units. However, statistical analysis revealed that there is no relevant association between the businesses' senior management's support and the efficacy of the enterprises' internal audit units and that the enterprises have no influence on the performance of the internal audit units.