Viewpoints of accounting and finance personnel on internal audit and independent external audit (Gaziantep sample)

This study has been prepared for the evaluation of the internal audit and independent external audit viewpoints of the personnel in the accounting and finance fields in Gaziantep province. Within this scope, a questionnaire containing 26 questions was applied on 228 employees working in the accounting and finance departments of companies. Findings from the questionnaires were analyzed with SPSS v 24.0 package program. As a result of the study, most of the individuals participating in the survey think that the audit activities are the result of an error. In addition, participants were prejudiced in the external audit activities. In this context, it is recommended that both internal audit and external audit activities be well understood and that training on audit activities be carried out to eliminate prejudices.