The investigation of the relationship between the internal control system and independent auditand a research on how the internal control system must be for a better independent auditing application

With the globalization of information, the volume and structure of the information used have reached great dimensions. The need of enterprises to reach accurate and reliable information with the effect of technological development and transformation requires that information to go through a control process. Obtaining the right information will reveal the need for auditing. With the increasing importance of auditing, enterprises should establish their own internal control systems and make them effective and efficient in order to pass this activity positively. Internal control system is a concept that is guided by the board of directors, managers and employees of the enterprises, designed to provide reasonable assurance on this issue, aiming to ensure the efficiency and efficiency of operations, reliability of financial and financial reporting, and compliance of legal regulations, legislation and policies of the enterprise. In this study, after examining the audit and internal control system in detail, it is tried to determine the relationship between these concepts. The degree and direction of the relationship between audit and internal control system was confirmed as a positive and positive relationship as a result of the survey conducted to independent auditors. Depending on the direction and degree of the relationship, findings and recommendations on how the internal control system should be used for a better independent audit practice have been tried to be obtained. Key Words: Audit, Internal Control, Internal Control Systems