İç Denetçi̇lere Ai̇t Demografi̇k Ve Sosyo-Ekonomi̇k Faktörleri̇n İşletmelerde Kurumsal Sürdürülebi̇li̇rli̇k Ve Ri̇sk Odakli İç Deneti̇me Etki̇si̇

Abstract

Corporate Sustainability, integrated with its environmental, economic and social dimensions, is the company's focus on continuity in the changing future conditions and the improvement towards the better. Reliability studies for enterprises are provided by independent audit companies, consulting firms and internal audit units. The information provided by the internal audit units, in particular, contributes positively to the consumer's perception of trust and also supports the risk and control activities for the enterprise. Risk-based Internal Audit is an internal audit application that includes the audit of the enterprise by estimating and calculating the risks that may arise and communicating the results to the relevant circles. The aim of the study is to determine whether the demographic and socioeconomic factors of internal auditors differentiate the Corporate Sustainability and Risk-based Internal Audit Practices in enterprises. According to the findings; The Social Sustainability perception of the enterprises which are the subject of the activity is service is significantly higher than the enterprises whose activity subject is production. The Social Sustainability perception of the internal auditors responsible for the production department is significantly higher than the internal auditors responsible for the accounting department. The Economic Sustainability perception of enterprises with fewer than 100 employees is significantly higher than the Economic Sustainability perception of enterprises with more than 300 employees.