A research on evaluation of internal control system of international operating company

Internal audit is an independent auditing on behalf of all operations within the company's structured assessment aiming to provide service to company. Modern internal control system aims to increase efficiency of the organization handling rules, job descriptions and controls within the organization. It provides the protection of the assets included in the company with the support of control activities. Another objective is to ensure the reliability of financial reporting. The structure of internal control system allows keeping all records of all actions carried out within the company. In this context data of 94 companies in global business was examined in the study. In general all variables examined in the study such as number of employees of global companies, budget for internal audit, annual revenue have positive correlation. There is no such relationship between the origin of international companies and budget for internal audit, number of internal auditors and time for internal audit. Besides this, it is determined that there is a correlation between the number of countries being provided service and budget for internal audit. Keywords: Internal Control, Internal Audit, Internal Auditing System, Company