Özet:

Internal audit activities have an important place that enterprises to continue their existence in the global competition environment, in regard of to keeping up with the rapidly developing technology and to institutionalize. In addition, internal audit activities have important duties to ensuring the continuity of the enterprise and to increasing the efficiency and productivity of its activities. Increasing the quality of internal audit activities in an enterprise is important in terms of the added value it will provide to that enterprise. At this point, internal audit quality helps to understand the changing and evolving business needs with technology and to understand how contemporary organizations are managed. From this point of view, the main purpose of this research is to determine the quality of the internal audit activities carried out by the internal auditors operating in the private sector in Turkey and who are members of TIDE, and also to evaluate the internal audit quality in regard of the demographic characteristics of the internal auditors. In accordance with this purpose, a survey was applied to the internal auditors and analyzes were made on the data obtained. As a result of the research, it has been determined that the quality of the internal audit activities carried out by the internal auditors is moderate. In addition, in the evaluation of the quality of internal audit activities, the positions of the internal auditors and the field of activity of the enterprises they carry out their activities are effective but determined that age, gender and educational status did not have any effect. Also the importance of internal audit quality in regard of the institutionalization of the embroidery and the added value it will provide to the institution has been emphasized.

Anahtar Kelimeler: