Research of internal control system's activity in operational auditing

Operational auditing is a systematic process that measures the effectiveness and efficiency of activities by applying to the general or desired part of the business. In this period increasing globalization, technological developments and competition, business are taking advantage of various methods to increase and measure the performance of its activities. It is not sufficient to measure only the financial aspects of an business to measure the effectiveness of its activities. For this reason, it is also necessary to evaluate the activities outside the financial issues by carrying out operational auditing works by the business. And so, all the activities of the company will be carried out in a correct and healthy and if there are failures in company, failures are determined and resolved. Operational auditing with this feature will provide guidance to management. In order to increase efficiency and productivity of activity, in this study which is aimed to investigate the effectiveness of the internal control system in operational auditing in a sample company in central Ankara. In this study have been used interview method from qualitative research methods. In result of the research, it has been determined that the operational auditing is an important tool in carrying out the business activities efficiently, effectively and economically. Keywords: Operational Auditing, Internal Control System, Efficiency, Effectiveness, Manufacturing Company