期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2013
卷号：6
期号：2
DOI：10.25287/ohuiibf.211445
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Businesses should provide competitive advantages in order to survive and thus,it is important to constitute internal control systems and internal auditing units in order to prevent possible mistakes,determine possible risks and take necessary precautions. In recent years,many researchers and institution executives have become increasingly interested in the internal control and internal audit systems because of increasing the importance of state policy. The purpose of this study is to close the gap of knowledge at literature about internal control system and internal audit activity and revealing the relationship between both of them. As a result of investigations,it was deduced that an effective internal control system contribute to the internal auditors. In this scope,the existence of an effective internal control system ensures the sustainability of achieving corporate goals and provide to concentrate on add value and protection to the organization of internal auditors as a consultancy service. Finally,some implications and limitations of this research were discussed,and future research directions are made.
其他摘要：ŞAHİN ÖZ İşletmelerin rekabet üstünlüğü sağlama ve varlıklarını sürdürebilmeleri için işletme içerisinde meydana gelebilecek hataların önlenmesi,muhtemel risklerin belirlenmesi ve bunlara karşı önlem alınmasını sağlamak amacıyla iç kontrol sistemlerini ve
