Internal auditing for food marketing and distribution (case study)

The internal auditing process has been important and essential tomany firms with the beginning of the external auditing process. Oneaimed early on at the internal auditing contribute to the external auditingprocess in the frame of the accountancy audit. Yet in the progressedprocess, it has adopted a quality of being a different unit that affects andserves to the organization.Today, the internal auditing took its place as a unit that givesinformation and service, briefly establishes feedback, at every stage ofthe organization to the departments of accounting, production, sales,research &development, top level management in entire firms where ascientific (modern, contemporary) organization was established.In this study, the internal auditing has been examined in terms ofmarketinf and sales supervision as well as its importance, necessity andwho, in what way, can make use of its consequences. Additionally, onehas considered marketing and sales management auditing of the biggestthree-package ice-cream producers who have been examined for theAegean Region and one has disclosed the situations of active auditing byforming auditing techniques of collective and active sales management.