İç Denetim Kalitesi Finansal Performans Üzerinde Fark Yaratır mı?

Abstract

Internal audit quality is one of the most important criteria that determines the level of fulfilment of the responsibilities expected from internal audit function. The aim in this study is to investigate whether performance of internal audit at a certain quality makes a difference in the financial performance of the enterprises. The sample set of the study consists of 21 companies that are successful in the External Quality Assurance Review studies, are awarded in this category by the Institute of Internal Auditing-Turkey. The results show that the internal audit quality in terms of external quality assessment review does not make a difference in the financial performance indicators of enterprises. As far as is known, the study differs in that it uses the external Quality Assurance Review study as an internal audit quality criterion and there is no study on this subject in the national literature.