Abstract:

There are two important business processes that will ensure that businesses that continue to operate with globalization and sustainable value analysis are present in global markets. These are the presence of an effective internal control system and an internal control system that can evaluate it. With these two systems working together and effectively, reliable information and sustainable value will be created for all stakeholders of the business. For the existence and continuity of these two important processes in enterprises, it is important that all units are aware of the existence of these processes and realize the activities with this awareness. In addition to all these, the management unit increases the load which evaluates the internal control and internal audit processes and accordingly makes changes in the business and makes it the outgoing decision-making unit. In this regard, the effectiveness of internal control and internal audit processes may vary due to perceptions in management units.

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