Özet:

Today, the ease of trade between countries, the corporate scandals that have been influenced by international dimensions, the increased number of risks faced by have caused the need for innovation in management. The growing and growing global competition has made it difficult for to commit to the goal of continuity, which is one of the main objectives. To be able to create the management understanding that is necessary for an effective and efficient business management, an effective and efficient internal control system, an independent internal control that controls the internal control system, and an enterprise management understanding that will further strengthen these two systems, must be provided. In this study, we will explain the concepts of internal audit, internal control and corporate management, the relationships between internal audit activities and corporate management activities, the benefits of these two systems to each other. The study has found that there is a strong relationship between internal audit and corporate management, and that the two systems have common objectives as well as supporting each other.

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