Özet:

Growth-oriented can success by effectively and efficiently planning their future strategies and providing shareholders with a reliable and transparent investment environment. For this, it is primarily necessary to have a healthy working internal control system and a internal audit department that controls the system, assesses the risks, advises for the improvement of the system and also provides advisory services if necessary. With developments in fields such as competition conditions and information technology, the increase in the human resources of the growing enterprises, the importance of internal audit within and outside the enterprise is increasing on a daily basis in order to take measures on issues such as errors, fraud, misconduct, corruption. The study describes the application of the audit conducted in the enterprise and evaluates the results of the audit report and the findings obtained in the application. The study has made recommendations on the role of internal audit in ensuring the effectiveness of the internal control system. Finally, as a result of an interview with a construction company, the audit, internal control and purchase processes of the relevant company were examined.