The importance of internal control and internal audit in accounting audit: an application in industrial enterprises operating in Antalya province

In recent years, companies which grow rapidly to take place in increasing competitive environment and to be able to carry out their activities according to their objectives, for achieving maximum benefits from operating assets and resources, business activities and management activities need to be audites and supported by accounting audit. In order to increase the efficiency to the highest level in accounting audit, it is necessary to carry out internal control and internal audit. In this study it is searched that how do company managements "which one located in Antalya Organized Industry Zone" evaluate internal and external audit in accounting audit. All the data needed for research was taken from A.O.I.Z. management. This survey was conducted with 118 interviews of 163 active enterprises, which are located in Antalya Organized Industy Zone Answers of companies participating the survey, aim of research, scope of research, method, hypotheses, sample, data analysis and by explaining the limitedness of the research all the findings obtained were evaluated.