THE EFFECT OF THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM OF THE ENTERPRISES ON THE VALUE ADDED OF INDEPENDENT AUDIT

Year 2022, Volume: 4 Issue: 1, 72 - 87, 31.08.2022

Kadir Gökoğlan , Ahmet Sıtkı

Abstract

The internal control system consists of variables that can directly or indirectly contribute to the success or failure of business activities. Auditors often evaluate the quality of the intended company's internal control system to determine and plan the scope and process of audit work. Therefore, it is important to evaluate the quality of internal control by the external auditor and to have a sufficient understanding of the entity and the internal control environment before the audit process.
The aim of this study is to determine the added value perceptions of the audits carried out by the auditors of the effectiveness of the internal control systems of the enterprises. In line with this purpose, the auditors who continue their activities actively in the province of Diyarbakır constitute the universe of the research. As a result of the research, it is thought that with the efficiency of the internal control systems of the companies, the trust and transparency in the independent audit activities will increase. In addition, they think that the existence of effective internal control systems will help economic growth in enterprises and also cause activities that encourage corporate governance.

Keywords

Internal Control, Effectiveness of Internal Control System, Independent Audit, Added Value.

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