The internal check system in accounting supervision and the to examine of internal auditing
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Abstract (EN)
What lies under the principle of confidence in a business enterprise is a solid internal check system. The reliability of financial reporting, the efficiency and efficiency of business activities, and conformity to laws and other adjustments constitute the objectives of the solid internal check system. The internal check system, which is developed in order to attain these objectives through enough assurance, and which is defined as a process affected by the administrative board, administrators and the personnel of the enterprise, is a concept including all of the tecniques and policies applied in an enterprise. An efficient internal check system would decrease the risk of control. Therefore, the supervisor would have the opportunity to work on fewer examples he has chosen from the main mass. The efficiency of the internal check system decreases the risk of the supervisor to make mistakes; time, labour and money costs, which facilitates the process of accounting supervision.
Author
Gürkan Akbaba
Institution
How to Cite
Gürkan Akbaba (Master Thesis). The internal check system in accounting supervision and the to examine of internal auditing, 2016, İstanbul Arel University.
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