Özet:

As a result of the recent regulations regarding corporate governance, the coordination and cooperation between internal and external audit has become more important than before. In spite of the fact that the purpose of these two functions are net differenced, coordination and cooperation between internal audit and external audit could provide great benefits for both parties, and the clients they serve. The presence of a sound internal control system and an effective internal audit function would be expected to affect directly the content of methods and techniques, timing and the scope of the external auditors work during the financial auditing. Therefore, it is necessary to test the reliability of the internal control system as an important stage of the independent external audit process. The aim of this study is to discuss the coordination and cooperation between internal auditor and external auditor in the context of professional standards, and to identify the benefits and to determi

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