Özet:

Business scandals and bankruptcy in recent years have led to the increased agenda of corporate governments and control processes. Investors consider important when making investment decisions, as well as the corporate financial reports of the companies. Research has shown that the negative situations that experience are more due to corporate management practices. Because are able to be more transparent, fair, social responsibility and accountable thanks to corporate management. Corporate management is a contemporary approach that covers the ethical rules of investors, the guarantees and the legislation that will ensure the operation of these guarantees and the shareholders of the company’s assets regarding the protection, efficient use and the shareholders’ share of the added value resulting from the business activities. With corporate management and internal audit processes, it makes sustainable by ensuring that business resources can be efficiently used. Corporate management affects the macroeconomy not only for, but also the global economy. Corporate management can also be seen as a pillar that protects the business against ethical and irregular interventions by guaranteeing that are operated in accordance with certain rules. In this study, anonymous companies have been attempted to identify the views and perceptions of the management, accounting unit and internal audit unit employees on the corporate management and internal audit that have been highlighted above. For this purpose, an anonymous companies in Isparta have been surveyed. According to the survey, the internal audit is important in the implementation of corporate management, and the internal audit activities supported by the management contribute to the implementation of corporate management.

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