Integration of corporate resource planning (ERP) applications in the context of corporate governance and its effect on internal audit performance

With the realization of global economic cooperation, Enterprise Resource Planning (ERP) applications have emerged due to the widespread use of technology in business activities and its use has become more widespread and has shown an increasing tendency. Production, trade and service applications; its relocation to different regions and geographies has put pressure on the development of corporate governance and audit activities have taken its share from this situation. The international movement of capital, primarily regarding the realization of business activities, has enabled business functions to be carried out in different geographies, but this has led to significant difficulties in managing and controlling these functions. On this axis, new governance regulations and practices in international law have become compulsory in order to control the management activities through financial regulations and necessitated the enforcement of sanctions by the competent state authorities. The scope of the concept of internal control has been widened and the importance of the internal control has become critical in determining whether the outputs obtained by evaluating the efficiency and efficiency of the activities performed are of vital importance. Because it is almost impossible in today's global economic environment to support development by revealing deficiencies and to investigate and increase the efficiency of the results obtained in a place where there is no supervision. At this point, the impact on the internal audit activities of corporate governance in the context of ERP applications become an important subject of curiosity and said curiosity removal in terms of emerging economies such as Turkey and measures should be taken in a scientific background was seen as a key requirement. In this study; In the context of corporate governance, it is aimed to determine the impact of ERP applications on the structure and performance of internal audit activities. Qualitative analysis method was adopted in the study and as a result of the analyzes; that the structure of the internal audit fonction (IDF) is directed to IT after ERP implementation, especially in enterprises of international origin and having a professional internal audit team, with the expansion of auditors' ability and professional competence, the structure of the IDF has been enlarged and improved and its performance has been found to increase positively. Keywords: Corporate Governance, Corporate Resource Planning, Internal Audit