Author: Cantekin Ertekin
Abstract
In the era of disruptive innovation we live in, many sectors and professions have been greatly affected by this change. This change has affected the focus of many professions and the profiles of practitioners in the profession. In this study, we aimed to examine the profiles of internal auditors practicing internal auditing.
Importance of the Research, Method, and Obtaining Data
The study is vital in terms of determining the internal auditor profile in Turkey. In addition, this study provides a comparison opportunity for other companies. In this context, the research was conducted by targeting 30 businesses that employ internal auditors and are among the top 500 businesses announced by the Istanbul Chamber of Industry in 2017. Survey forms prepared for internal audit managers were sent to the email addresses of internal auditors.
Findings Regarding Business and Internal Auditors
This section presents findings regarding the business and internal auditors based on the answers from the 30 internal audit managers who answered the survey. Within this framework, the internal audit profile in Turkey has been aimed to be revealed.
Sectoral Distribution of Businesses
Internal auditors were asked multiple choice questions about different sectors in order to determine the fields of activity of the companies they work for. Accordingly, the frequency distributions of the obtained data are shown in Table 1.
Average Age of Auditors
Multiple choice questions were posed to internal auditors to determine their average age. The average age of audit managers is 37. Accordingly, the frequency distributions of the data obtained are shown in Table 2.
Total Number of Companies Auditors Have Worked for
The number of companies where internal auditors have worked before was asked. According to the survey, auditors worked in at least two different companies from those they currently work for before assuming managerial positions. Accordingly, the frequency distributions of the data obtained are shown in Table 3.
Schools Attended by Auditors
Internal auditors were questioned about their educational background. Based on the survey, Istanbul University and Middle East Technical University are in the majority. Accordingly, the frequency distributions of the data obtained are shown in Table 4.
Rate of Auditors Holding a Master’s Degree
Internal auditors were asked: Do you have a master’s degree? According to the survey, most auditors held a master’s degree. Accordingly, the frequency distributions of the data obtained are shown in Table 5.
Rate of Auditors Holding Professional Certifications
The professional certification rate of internal auditors was examined. According to the survey, the majority needed to have professional certifications. Accordingly, the frequency distributions of the data obtained are shown in Table 6.
Membership of Auditors in Professional Associations
Internal auditors’ membership status in professional associations was examined. According to the survey, it was observed that the majority were members of the Turkish Internal Audit Institute. Accordingly, the frequency distributions of the data obtained are shown in Table 7.
Regular Professional Training Attended by Auditors
The professional training received by internal auditors was examined. According to the survey, it was observed that the majority did not receive regular vocational training. The most commonly received training is on Fraud Investigation. Accordingly, the frequency distributions of the data obtained are shown in Table 8.
Bu gönderi şu adreste de mevcuttur: Türkçe
