A research on responsibilities for independent auditing of financial statements: The case of gaziantep

Increases in the diversity of technological developments and commercial transactions have increased the number and variety of errors and frauds in the accounting system. Cheating not only damages the business financially, but also damages the corporate image and harms the sustainability of the business. Detection or prevention of fraud is a very difficult process for businesses. Business management fulfills the control function by establishing an internal control system and the effective functioning of the internal control system by performing the internal audit function. Internal audit helps businesses achieve their goals, ensure corporate governance and better manage risks. The aim of this study is to investigate the role and importance of effective accounting internal auditing in the prevention of accounting errors and frauds in businesses. The sample of the research consists of 10 enterprises with internal accounting system in Gaziantep. The data obtained through face-to-face interviews with the questionnaire method were analyzed using descriptive statistical methods. In the study, it was concluded that an effective internal audit, together with a well-formed internal control system, has a positive effect on reducing the possible erroneous and fraudulent accounting transactions that may be encountered in the enterprise. In the first part of the study, audit, audit types, audit development, internal audit process and audit standards were evaluated. In the second part of the study, the concepts of fraud and accounting fraud were examined. In the third part of the study, the results of the interviews with the companies that carry out internal audit activities in Gaziantep province were analyzed with qualitative methods. In the conclusion part of the study, in the research conducted to reveal the effectiveness of internal auditing in terms of preventing accounting fraud, the internal audit process in enterprises, the effect of internal auditing on accounting activities, the effect of internal auditing on accounting fraud and the effectiveness of internal auditing on the future of the enterprise, based on the answers we received as a result of the questionnaires we conducted with internal auditors. Findings such as.