期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：2012
期号：39
页码：47-67
语种：English
出版社：Erciyes University
摘要：The aim of this paper is to search the effect of auditing types on the internal auditing success.The Turkish Agricultural Credit Cooperatives (TTKK) which are public sector cooperatives were chosen to test this effect.Upper level executives,public inspectors for auditing,controller and auditors from TTKK were chosen as a target group for the research.Poll method was used and the outcomes of the poll were analyzed by using the AMOS program and Structural EquationModelling.According to auditors,this analysis reveals that compliance auditing and information system auditing have but rather financial auditing and performance auditing have effect on the success of internal auditing.
其他摘要：Çalışmada,iç denetimin başarısında,uygulanan denetim türlerinin etkisi incelenmiştir.Araştırma kapsamına ise kamu sektöründen Türkiye Tarım Kredi Kooperatifleri (TTKK’lar) alınmıştır.Araştırmada,TTKK’larda görevli üst yöneticiler ve denetim mekanizmasında
