KIZILBOĞA, Ruveyda Nevşehir Üniversitesi - Iktisadi Ve Idari Bilimler Fakultesi (İİBF), Turkey

THE IMPORTANCE OF AUDITORS’ INDEPENDENCE AND OBJECTIVITY IN THE INTERNAL AUDIT SYSTEM

23574

The aim of this study, which is prepared taking into account the increasing importance of the internal audit system for institutions, is to evaluate the impact and importance of internal auditors independence and objectivity on efficient and effective conduct of the internal audit. After a general explanation about internal audit system, the factors that influence the independence and objectivity of internal auditors were explained. When considering the correlation between the quality of audit and internal auditor, the importance of the internal auditors’ professional properties and competency is understood clearly.

107

Internal audit , internal auditor , independence and objectivitiy

Journal Of Political Science

119