Abstract:

The purpose of this research is to determine the effects of independent auditing, which is mandatory in companies that are not public interest entities (PIEs). In the research, the semi-structured interview technique was preferred within the scope of the qualitative method. To determine the effects of an audit on a company, interviews were made with the finance managers of 20 companies from the companies listed in the Istanbul Chamber of Industry (ISO) 500. As a result of the interview the prominent findings are facilitating funding opportunities, giving advice to management at the level of business processes and internal control, improving internal control, reducing the possibility of material error due to error or abuse, and positively affecting the institutionalization process.

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