Importance of internal control system in terms of independent audit: An application in the petrol distributing company

The fuel sector, which is the fuel company examined in this study, is providing tax revenue to the public, creating employment and contributing to the country's economy, both in the world and in Turkey. It is one of the most important sectors in this regard. Therefore, scientific research on the industry is also of great importance. In addition, there is not enough work available for the fuel industry, which is at high risk of cheating. This study aims to evaluate and explain the importance of the internal control system in the independent audit of enterprises. Therefore, in this study, the organizational structures and internal control systems of the companies operating in the fuel sector in Türkiye is examined. A company licensed by EPDK, which has been subject to independent auditing in the fuel sector in 2021, especially in the application section; The probable positive effects of the internal control system, among other affects, created before and after the independent audit on the company's financial statements and ratios is investigated using Altman's Z-Score model.