Özet:

The study was conducted on small and medium-sized enterprises which are managed as proxy in order to determine the impacts of accounting audit and control systems on reducing managerial risks. The research was carried out with the “face-to-face survey technique”. 206 questionnaires were distributed to the firms in Istanbul were asked about 12 questions aimed at obtaining sociodemographic information and 42 questions about the likelihood of 5 types of control systems and risks. Control systems were divided into internal control and external control and risks were classified as operational, financial and managerial, and investigated whether control systems reduced risks. As a result; the hypothesis that external control reduces the managerial risk was rejected and all other hypotheses were accepted. Suggestions for practitioners and researchers have been developed in the obtained findings.

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