Investigation of the usage levels of internal auditor activities within the scope of BDS 610 in the independent audit process: A research for independent audit companies registered to SPK

Today, although the roles of independent auditors and internal auditors differ, ensuring cooperation, harmony and coordination between the two has gained more and more importance. Especially in terms of understanding and evaluating the internal control system, which is the focal point of the work of both auditors, the cooperation with the internal auditors and the use of their work will prevent unnecessary duplication of the same work, saving labor and time, reducing the type and number of audit procedures and audit evidence and preventing waste of resources, it will reduce the audit cost and as a result, reduce the audit risk and provide a more comfortable and effective audit. In this study, it is mainly aimed to determine the level of use of the work of internal auditors by independent auditors within the framework of BDS 610 and to investigate their contribution to independent auditing. Thanks to the work to be done work more specifically; the factors that affect whether the independent auditors use the work of the internal auditors and their level of importance, the criteria by which the internal auditors and their work are evaluated, in which areas the work of the internal auditors is used, the contribution of the use of the work of the internal auditors to the independent auditors, and finally whether the internal auditors are used to provide direct assistance is intended to be determined. The descriptive research model was used as the research model in the study, a survey was conducted with 105 independent audit firms registered with the SPK in order to obtain the data, the obtained data were analyzed using the SPSS (Statistical Package for Social Sciences) program and the results were shown in tables and graphs made understandable. As a result of the study, the majority of the independent audit firms participating in the survey cooperate with the internal auditors and benefit from the work of the internal auditors, and at the beginning of the factors affecting these decisions; it has been determined that it is effective for the internal auditors to know business and the internal control system better, as an employee of the enterprise, and to carry out similar studies on the examination and evaluation of the effectiveness of the internal control system.