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- Title
İÇ VE BAĞIMSIZ DENETÇİLER ARASINDAKİ İLİŞKİLERİN, ÜST YÖNETİM DESTEĞİNİN VE İÇ DENETİMİN BAĞIMSIZLIĞININ İÇ DENETİMİN ETKİNLİĞİ ÜZERİNDEKİ ETKİLERİ
- Authors
ÖZER, Gökhan; GÜNLÜK, Üyesi Mehmet; OKUTAN, Kübra
- Abstract
In this study, it is aimed to investigate the effect of some factors such as the relationship between internal and external auditors, the support of senior management and the independence of internal audit on internal audit effectiveness. The questionnaire, which is based on the variables of the developed model, has been applied to 81 firms in İstanbul who have internal audit and the obligation to carry out external audits. Results of the analysis show that the independence of the internal audit and the support of senior management significantly affect the effectiveness of the internal audit, and the relations between the internal and external auditors do not contribute any contribution to the internal audit effectiveness.
- Publication
World of Accounting Science, 2018, Vol 20, p590
- ISSN
1302-258X
- Publication type
Article