The effect of operational audit efficiency and coordination between departments on the firm performance: The application on Gaziantep carpet firms

Firms engage in activities in order to ensure their continuity and gain profit. Assessment of factors such as the expansion and growth of activities and the success of the policies implemented by companies, measuring their efficiency and determining the effectiveness of their management also becomes complicated. In order to exist in the market, firms must have the capacity to compete internationally, across national borders due to factors such as today's economic conditions, rapid changes in technology and competitive advantage of accessing information advantageously. Being able to exist in this global competition is possible by managing all company activities effectively and efficiently. In order to achieve this effectiveness and efficiency, the company must apply for providing a unit within itself or by receiving professional support from outside. With the support of experts in the field, control mechanisms come into play within the firm, allowing staff and management to work more carefully and increase efficiency and effectiveness. One of the most effective ways of obtaining effectiveness and efficiency is to apply for operational audit, as the control and audit mechanisms cover the entire company and consequently provide consultancy services. One of the most effective ways for control and audit mechanisms to cover the entire company, to provide consultancy services, to achieve efficiency and efficiency is to apply for operational audit. This concept was introduced in the 1960s, and has gained great importance nowadays as control became important for bussiness as a result of recent economic crises. Operational audit can be defined as the evaluation of all business activities with the logic of economy, efficiency and effectiveness. As a result of this audit, the competitiveness of the business can be improved by increasing the efficiency of the business by the management where the information is transmitted. The operational audit aims to identify operational activities, identify opportunities for developments in these activities, and develop suggestions for the future. Based on this feature of the operational audit, it is aimed to determine whether the activity audit's effectiveness and interdepartmental coordination have an impact on firm performance. Another purpose is to examine the features whether firms perform operational audits, internal audits, external audits, division into departments, and the level of implementation of firm activities have a moderator role between operational auditing and coordination between departments and firm performance. In addition, it has been studied whether there is a difference between the demographic characteristics of the firms and the performance. As a result of the research, it has been determined that there is a linear relationship between operational audit and coordination between departments and company performance. In addition, it has been determined that between the operational audit activity and the firm performance, the operational audit, the segmentation into departments and the level of implementation of the activities have a moderator role on these relationships. All the variables have a moderator role except the hypothesis of having an external audit has a moderator role between the departments coordination and firm performance. In addition, it has been observed that firm performance differs according to the demographic characteristics of the firm. Keywords: Operational Audit, Audit, Coordination Between Departments, Firm Performance, Efficiency