KOBİ’lerde İç Denetim Uygulamaları Ve Balıkesir’de Bir Araştırma(Practıes In Internal Audıt In Small And Medıum Enterprıses And A Research In Balıkesır)
Due to the developments in the world, trade boundaries have disappeared and the enterprises have started to operate on a global basis. In line with the trade, competition has reached international dimensions. SMEs operating mostly on a local basis have to adapt to the developments and go to the glob...
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| Format: | Article |
| Language: | deu |
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Celal Bayar University
2018-12-01
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| Series: | Yönetim ve Ekonomi |
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| Online Access: | http://dergipark.gov.tr/yonveek/issue/41680/397631 |
| Summary: | Due to the developments in the world, trade boundaries have disappeared and the enterprises have started to operate on a global basis. In line with the trade, competition has reached international dimensions. SMEs operating mostly on a local basis have to adapt to the developments and go to the globalization and structuring that will provide the power to compete. Disadvantages of SMEs, such as financing, management and audit areas, which have a great importance in the economy, cause restrictions on the activities of enterprises and have a negative impact on their competitiveness. Therefore, companies have started to provide audit services by independent audit companies and have started to focus on internal audit practices.
The aim of this study was to obtain information about the internal audit practices of SMEs registered to Balıkesir Organized Industrial Zone. General information was given to the SMEs on the results of internal audit and the results of the research, it was concluded that the results of the internal audit activities were given importance, risk management was applied in the internal audit and no certified internal auditor was available. |
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| ISSN: | 1302-0064 1302-0064 |