Özet:

It is believed that there is an important interaction between the concepts of independent control and internal control. The relevant interaction in this study was sought to be revealed within the framework of the Independent Audit Standards published by the Public Supervision, Accounting and Audit Standards Authority, following the risk-oriented independent audit process. The study adopted the method of content analysis from the quality research approaches and detailed independent audit standards and relevant provisions that addressed the concepts of internal control and internal audit. The results of the studies show that the interaction has gained intensity, especially in the risk assessment and risk response stages, which are the first two stages of the risk-oriented independent audit process. The responsibility of the top management for internal controls, the communication to be established with the management, the use of the internal control function, the assessment of significant errors, the risk of fraud and the internal control structure, the establishment of internal control systems, the impact of the establishment and reporting of procedures and controls, the assessment of the effectiveness and adequacy of internal controls, the identification and elimination of internal control deficiencies and violations.

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