The importance of internal audit and retail sector in the stock control of a study on oil sector

During the period we are in, entities have to show a tendency to be a continuously growing organization in order to maintain their assets. In this context, companies have developed many procedures, written texts or applications in their own context, and their main aim is to move away from material waste and to take many steps. Effective internal control and internal audit in companies play a crucial role in ensuring that the responsibilities of the personnel employed by the companies are properly fulfilled and that the companies achieve their defined objectives. Internal audit is a management consultancy for the enterprise that aims to carry out the aims of companies to carry out their activities in a healthy and productive manner, to manage company assets more rationally, to increase competition power, to prevent all kinds of actions that would cause harm to fraud and similar businesses which aims at maximizing firm value, in other words, is a business function that aims to add value to the business. Under the scope of the study, the companies emphasize the importance of the internal audit function in the form of internal control personnel, evaluating the financial activities and other activities of the related entity. Moreover, in this study, the inspections of stocks in firms operating in retail operations and the prospect of internal control were analyzed and analyzed on the application of enterprises operating in the oil sector. Purpose of the study; to emphasize the importance of internal control, that it is a guarantee of the continuity of the performance of the enterprise and that it can demonstrate the contributions made to the long-run enterprises rather than a cost function.