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Internal Control System’s Efficiency on Audit Process


Dr. Cem Niyazi DURMUŞ


Internal audit is one of the most important functions of an enterprise to have a healthy longer life, operating under today’s competetive and economic conditions. This function which covers actions auditing financial matters and nonfinancial processes is defined as a system that aims to measure effectiveness and efficiency of internal controls and helps organizations to reach to goals set through using its resources efficiently and effectively. Audit of operational processes which is mainstream of financial and accounting processes of organizations, is more critical than financial and accounting audit. Changes in operational processes affects financial position of organizations remarkably. Hence, Setting and applying controls in processes rightly is the biggest parameter to grow or downsize of organizations. In this study, attention was drawn that operational audit as part of internal audit, audit of nonfinancial operations and importance of timely response for gaps and malfunctions in organizational internal control system with the right recommendations. Also, impact of effectiveness of existing internal controls on operational audit was researched.


Fisrt publication in; SOCIAL SCIENCES STUDIES JOURNAL (SSSjournal-ISSN:2587-1587) Vol:5, Issue:41 (23.08.2019)

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