期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2010
卷号：3
期号：2
DOI：10.25287/ohuiibf.211357
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Development Agencies are organizations that provide financial support for local people and mediate them to learn to do business with project implementation,through the development of culture of entrepreneurship in their establisment areas,by directing and encouraging local people for production to develope their skills in project preparation and. If Development Agencies have an effective and well-functioning accounting system which provide effective using of their resources and internal and external audit which suitable for principles and rules of audit,all of these factors will guarantee to report of activity result that consistent of principle of accountability and financial transparency. Internal audit activities,the Agency’s study,accounts,operations,performance,management and control structures,risk management of financial operations in Development Agencies are carried out oriented of assessing and enhancing of efficiency of management and control processes in accordance with international standards and public internal audit standards in systematic and disciplined way. Agency’s study,accounts,operations and performance are audited by management board chairman or general secretary with an internal auditor and internal audit reports are presented to board of directors and development board.
其他摘要：Kalkınma Ajansları,kuruldukları bölgelerinde girişimcilik kültürünü geliştirmek suretiyle,bölge insanını üretime yönlendirerek ve teşvik ederek onların proje hazırlama becerilerinin geliştirilmesine,proje uygulaması yoluyla iş yapmayı öğrenmelerine aracıl
