The effecti̇veness of internal control system and the importance of the internal audit in enterprises

The purpose of the thesis is the internal control system and the importance of internal audit in enterprises; In case an effective internal control and internal audit occurs, activities are carried out in accordance with the company policies and are carried out on a regular basis and resources are used effectively, errors and tricks are realized and prevented, accounting records are complete and error-free, financial information is prepared in a reliable and timely manner The first part of the definition of internal control in place to check whether the thesis concept, features, objectives and examined the elements, are given to the functioning of the internal control system in Turkey. In the following chapters, it was tried to show the necessity of the internal control and internal audit system which is effective in examining the internal audit in detail and applied on a firm. As a result of the application, it has been concluded that there is a need for many reasons such as globalization, increasing international investments, increasing items being processed, wanting to increase efficiency, and effective internal control and internal audit system in medium and large companies. Key Words:Internal control Internal audit Internal control system