Evaluation of internal control and internal audit systems in producer company: Diyarbakır province case

Internal auditing has become increasingly important for manufacturing companies. The element of internal audit has become a function that is tried to be developed in line with the developing technology and opportunities. It is an inevitable process that improvement of audit scope and internal audit tries to gain a place as an indispensable element in this development. Evaluation of Internal Control and Internal Audit Systems in Producer Company: The Case Study in Diyarbakır Province consists of 4 chapters. In the first part, the concepts related to the internal audit system in the company are given. In the second part, the basic components of internal audit and internal control systems are theoretically discussed. In the last two chapters, the results of conducted surveys and obtained data via that survey are presented. In the survey, it is examined whether the companies have internal audit and internal control activities or not and how these activities take place. The perceptions of business executives about internal audit and internal control and whether these perceptions differ from each other or not are investigated. In addition, how internal audit activities have been improved between managers and employees and how to make improvements have been examined. The main purpose of this study is to reveal the importance and necessity of internal control and internal audit in companies to reveal the performance of companies that will be increased with the improvements made in this direction and also to evaluate the awareness of internal audit and internal control process among the business managers and employees in the enterprises that operate in the Organized Industrial Zone of Diyarbakır Province. As mentioned earlier, the original aspect of the study is quite strong and it is thought that it will make a great contribution to the literature in the end of the study. The sample of the study was 280 enterprises in Diyarbakır. Only the managers of the company are studied. The sample of the research is chosen by Simple Random Sampling technique. Considering 280 companies engaged in production activity in the Diyarbakır Organized Industrial Zone, 165 enterprises are surveyed with a 5% confidence interval. The numbers of questionnaires to be conducted in the research are calculated by using Simple Random Sampling method. The data collected in the research will be analyzed in SPSS package program. Statistical methods that test the relationship or difference between descriptive statistics and variables will be used to verify test the data. In addition, the reliability of the scale used here is determined by reliability analysis (Cronbach Alpha). The data collected in the research will be analyzed in SPSS package program. Statistical methods that test the relationship or difference between descriptive statistics and variables will be used to test the data.