Abstract:

Internal audit operates in accordance with today’s competitive conditions and economic conditions, and is known as one of the most important functions in the prolongation of the business’s healthy life. This function, which covers the activities related to the monitoring of the financial and non-financial activities processes, is a process that supports the organization to its objectives, with the aim of measuring the effectiveness and efficiency of internal control systems, and efficiently and efficiently using its resources. The supervision of operational processes, which is the main cause of the financial and accounting processes of, is quite vital according to financial and accounting supervision. Changes in the operational processes in which the main activity of the enterprises is carried out have a great impact on the financial situation of the enterprises. Therefore, the biggest factor in the growth or decrease of can be defined as the establishment and proper implementation of controls in business processes in accordance with the activities. This study emphasized the importance of activity control, which is part of internal audit, i.e. the importance of non-financial activities control and the correct recommendations and timely removal of the defects and faults identified in the internal control system of the Company. The impact of internal controls on the activity monitoring has also been studied.

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