The Role of Internal Audit in Achieving Business Objectives Examination of Expenses: Konya Example

Abstract

Today's developing economic and technological conditions increase the competitive conditions in the markets. For this reason, protecting their assets, predicting future risks, turning these risks into opportunities, preventing errors and frauds, and achieving determined goals have become the most important priorities of organizations. In the study;The internal audit activities of 4 publicly traded and publicly traded businesses operating in Konya were examined and the points emphasized during the internal audit were analyzed in order to investigate the accuracy of income and expense items, and by evaluating these analyzed points, the role of internal audit in achieving business objectives was investigated. In the research, it was found that as a result of the activities of the internal audit units of these enterprises, sufficient and reliable evidence regarding the data in the financial statements was collected and this evidence was evaluated. It has been observed that the operating results and cash flows of these enterprises comply with generally accepted accounting principles and the criteria previously determined by the enterprises. The internal audit process in the examined enterprises; It has been determined that it operates in a systematic, planned and rational manner.