Publication: İşletmelerde iç kontrol sistemini incelemenin bağımsız denetim karar sürecindeki yeri
Abstract
İŞLETMELERDE İÇ KONTROL SİSTEMİNİ İNCELEMENİN BAĞIMSIZ DENETİM KARAR SÜRECİNDEKİ YERİ Her işletmenin iç denetim sistemine sahip olması gerekir. İdarecilerle diğer personel arasında iyi bir koordinasyonu sağlar. Mali raporların güvenirliliği, islemlerin etkinliğini ve kanunlara uyumu sağlar. Başarılı işletmelere bakıldığında işletmedeki problemlerin kısa sürede çözümünde iç denetim sisteminden yararlandıkları görülmektedir. Bu çalışmanın amacı, bütün işletmeler için iç denetim sisteminin gerekliliğini ve bağımsız denetim sürecindeki önemini vurgulamaktır
THE İMPORTANCE OF REVİEWİNG İNTERNAL AUDİTİNG SYSTEM İNİNDEPENDENT AUDİTİNG DECİSİON MAKİNGPROCESS İN ORGANİSATİON Each business has an internal control system(ICS). It provides a good coordination system with the management and other personel. A successfull internal system achivement by effectiveness and efficiency of operations; reliability of financial reporting; compliance with appliance laws and regulations. When we look a successfull business, we can see an effective internal control system which solved all problems within the business in a short period of time. The purpose of this study shows that the internal control system is very important in a period of freedom control system for all the business.
THE İMPORTANCE OF REVİEWİNG İNTERNAL AUDİTİNG SYSTEM İNİNDEPENDENT AUDİTİNG DECİSİON MAKİNGPROCESS İN ORGANİSATİON Each business has an internal control system(ICS). It provides a good coordination system with the management and other personel. A successfull internal system achivement by effectiveness and efficiency of operations; reliability of financial reporting; compliance with appliance laws and regulations. When we look a successfull business, we can see an effective internal control system which solved all problems within the business in a short period of time. The purpose of this study shows that the internal control system is very important in a period of freedom control system for all the business.