{"id":30,"date":"2022-12-29T11:25:58","date_gmt":"2022-12-29T08:25:58","guid":{"rendered":"https:\/\/hectorkurumsal.com\/en\/?page_id=30"},"modified":"2023-03-27T17:45:36","modified_gmt":"2023-03-27T14:45:36","slug":"internal-audit-control","status":"publish","type":"page","link":"https:\/\/hectorkurumsal.com\/en\/internal-audit-control\/","title":{"rendered":"Internal Audit &#038; Control"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"30\" class=\"elementor elementor-30\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-be625db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be625db\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-afe80b1\" data-id=\"afe80b1\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c8c37d elementor-widget elementor-widget-heading\" data-id=\"4c8c37d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.4 - 23-01-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">Internal Audit & Internal Controls<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c9d10c elementor-widget elementor-widget-text-editor\" data-id=\"7c9d10c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.4 - 23-01-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58c6bef elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"58c6bef\" data-element_type=\"widget\" data-settings=\"{&quot;ha_floating_fx&quot;:&quot;yes&quot;,&quot;ha_floating_fx_translate_toggle&quot;:&quot;yes&quot;,&quot;ha_floating_fx_translate_x&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;from&quot;:0,&quot;to&quot;:0}},&quot;ha_floating_fx_translate_y&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;from&quot;:0,&quot;to&quot;:10}},&quot;ha_floating_fx_translate_duration&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1000,&quot;sizes&quot;:[]},&quot;ha_floating_fx_translate_delay&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"hm hm-arrow-down\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aded69a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aded69a\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-38e45bc\" data-id=\"38e45bc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ae4133 elementor-widget elementor-widget-text-editor\" data-id=\"0ae4133\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span class=\"pg7span pg7text002\">Internal<\/span> <span class=\"pg7span pg7text002\">audit<\/span> <span class=\"pg7span pg7text002\">process<\/span> <span class=\"pg7span pg7text002\">consists<\/span> <span class=\"pg7span pg7text002\">of<\/span> <span class=\"pg7span pg7text002\">determining<\/span> <span class=\"pg7span pg7text002\">the<\/span> <span class=\"pg7span pg7text002\">audit<\/span> <span class=\"pg7span pg7text002\">subjects,<\/span> <span class=\"pg7span pg7text002\">identifying<\/span> <span class=\"pg7span pg7text002\">the<\/span> <span class=\"pg7span pg7text002\">risk<\/span> <span class=\"pg7span pg7text002\">criteria,<\/span> <span class=\"pg7span pg7text002\">grading<\/span> <span class=\"pg7span pg7text002\">the<\/span> <span class=\"pg7span pg7text002\">risks,<\/span> <span class=\"pg7span pg7text002\">prioritizing<\/span> <span class=\"pg7span pg7text002\">the<\/span> <span class=\"pg7span pg7text002\">risk<\/span> <span class=\"pg7span pg7text002\">in<\/span> <span class=\"pg7span pg7text002\">the<\/span> <span class=\"pg7span pg7text002\">audit<\/span> <span class=\"pg7span pg7text002\">areas,<\/span> <span class=\"pg7span pg7text002\">determining<\/span> <span class=\"pg7span pg7text002\">the<\/span> <span class=\"pg7span pg7text002\">solution<\/span> <span class=\"pg7span pg7text002\">methods<\/span> <span class=\"pg7span pg7text002\">of<\/span> <span class=\"pg7span pg7text002\">the<\/span> <span class=\"pg7span pg7text002\">risks,<\/span> <span class=\"pg7span pg7text002\">allocating<\/span> <span class=\"pg7span pg7text002\">the<\/span> <span class=\"pg7span pg7text002\">data<\/span> <span class=\"pg7span pg7text002\">to<\/span> <span class=\"pg7span pg7text002\">be<\/span> <span class=\"pg7span pg7text002\">audited,<\/span> <span class=\"pg7span pg7text002\">planning,<\/span> <span class=\"pg7span pg7text002\">approval<\/span> <span class=\"pg7span pg7text002\">of<\/span> <span class=\"pg7span pg7text002\">the<\/span> <span class=\"pg7span pg7text002\">plan,<\/span> <span class=\"pg7span pg7text002\">execution<\/span> <span class=\"pg7span pg7text002\">of<\/span> <span class=\"pg7span pg7text002\">the<\/span> <span class=\"pg7span pg7text002\">audit,<\/span> <span class=\"pg7span pg7text002\">reporting<\/span> <span class=\"pg7span pg7text002\">and<\/span> <span class=\"pg7span pg7text002\">monitoring<\/span> <span class=\"pg7span pg7text002\">(follow-up)<\/span> <span class=\"pg7span pg7text002\">processes<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a4e3aa5 elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-boxed elementor-section-height-default\" data-id=\"a4e3aa5\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-40afc5d\" data-id=\"40afc5d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e2c5509 elementor-widget elementor-widget-heading\" data-id=\"e2c5509\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Determining Internal Audit Subjects\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c481ef8 elementor-widget elementor-widget-text-editor\" data-id=\"c481ef8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>It is necessary to determine the necessary fields for the companies with more than one location to determine which departments and which locations they will conduct an audit. Will internal audit be carried out from a broad projection or will it be carried out in units or areas that are considered risky? Scaling this should be the first step.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f38ee36\" data-id=\"f38ee36\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-48ed3d6 elementor-widget elementor-widget-heading\" data-id=\"48ed3d6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Identifying The Risk Criteria<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e5621d elementor-widget elementor-widget-text-editor\" data-id=\"9e5621d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>In terms of risk, first of all, the risks for the company&#8217;s goals and objectives should be determined in a systematic way every year;\u00a0 Because not all internal and external risks are fixed. The possibility of the risks to occur and their possible effects should be analyzed, and information and documents should be collected from the employees of the departments that face risks in any matter, about the dangers they face, the reactions shown in these situations, and the solution proposals.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-67ef7cf elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-boxed elementor-section-height-default\" data-id=\"67ef7cf\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3cd54cc\" data-id=\"3cd54cc\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7188dbb elementor-widget elementor-widget-heading\" data-id=\"7188dbb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Grading & Prioritizing The Risk<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7af7d5 elementor-widget elementor-widget-text-editor\" data-id=\"e7af7d5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>According to the information gathered, the risks related to the activities carried out in the unit should be differentiated at certain levels according to their size, importance and priority of taking precautions. It is necessary to determine the probabilities of their occurrence and the effects when they occur.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-93b3de0\" data-id=\"93b3de0\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-138622a elementor-widget elementor-widget-heading\" data-id=\"138622a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Determining The Solution Methods Of The Risks\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06faa3d elementor-widget elementor-widget-text-editor\" data-id=\"06faa3d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Determining the approach to possible risks should be conducted to reach a solution by one of the control methods such as accepting, transferring, occurring and reducing its effect, controlling or avoiding by stopping the activity.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11ef5c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11ef5c1\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-60b469d\" data-id=\"60b469d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5dcdd85 elementor-widget elementor-widget-heading\" data-id=\"5dcdd85\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Internal Audit<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16bed9c elementor-widget elementor-widget-heading\" data-id=\"16bed9c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Planning \u2013 Management \u2013 Reporting<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2adbf1b elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"2adbf1b\" data-element_type=\"widget\" data-settings=\"{&quot;ha_floating_fx&quot;:&quot;yes&quot;,&quot;ha_floating_fx_translate_toggle&quot;:&quot;yes&quot;,&quot;ha_floating_fx_translate_x&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;from&quot;:0,&quot;to&quot;:0}},&quot;ha_floating_fx_translate_y&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;from&quot;:0,&quot;to&quot;:10}},&quot;ha_floating_fx_translate_duration&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1000,&quot;sizes&quot;:[]},&quot;ha_floating_fx_translate_delay&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"hm hm-arrow-down\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-19985cc elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-boxed elementor-section-height-default\" data-id=\"19985cc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0929de0\" data-id=\"0929de0\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a37edf2 elementor-widget elementor-widget-heading\" data-id=\"a37edf2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Provision of the Data to be Audited:<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4b2913 elementor-widget elementor-widget-text-editor\" data-id=\"d4b2913\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>It is important to collect and upload the data to be audited in areas that pose a risk and require control. You must have all kinds of information and documents.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ed9816 elementor-widget elementor-widget-heading\" data-id=\"6ed9816\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Internal Audit Planning:\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2722742 elementor-widget elementor-widget-text-editor\" data-id=\"2722742\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>After the data are collected, the authorities and managers come together to create an audit plan. After the approval of the administrators, commands are given from the program to the authorities.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-cee1263\" data-id=\"cee1263\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b15b5a elementor-widget elementor-widget-heading\" data-id=\"4b15b5a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Management of Internal Audit:\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3b5e2c elementor-widget elementor-widget-text-editor\" data-id=\"f3b5e2c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The audit is about the workflow. Spontaneous controls might be conducted.<br \/><br \/><br \/><br \/><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ca4a19 elementor-widget elementor-widget-heading\" data-id=\"8ca4a19\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Internal Audit Reporting:\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de2e066 elementor-widget elementor-widget-text-editor\" data-id=\"de2e066\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The reporting of internal control activities by subjecting them to internal audit.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6cc6298 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6cc6298\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dad22e8\" data-id=\"dad22e8\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6423d7a elementor-widget elementor-widget-heading\" data-id=\"6423d7a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Internal Audit<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11ad1f5 elementor-widget elementor-widget-text-editor\" data-id=\"11ad1f5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Internal audit for large or medium-sized enterprises is an activity that is carried out by professionals who have experience and knowledge about systems, processes and workflows, and that serves to measure the adequacy and effectiveness of the internal control systems established to reduce the risks that may occur in terms of achieving the goals they have determined for the future of the enterprises.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7f8ad2 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"e7f8ad2\" data-element_type=\"widget\" data-settings=\"{&quot;ha_floating_fx&quot;:&quot;yes&quot;,&quot;ha_floating_fx_translate_toggle&quot;:&quot;yes&quot;,&quot;ha_floating_fx_translate_x&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;from&quot;:0,&quot;to&quot;:0}},&quot;ha_floating_fx_translate_y&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;from&quot;:0,&quot;to&quot;:10}},&quot;ha_floating_fx_translate_duration&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1000,&quot;sizes&quot;:[]},&quot;ha_floating_fx_translate_delay&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"hm hm-arrow-down\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-35b74ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35b74ad\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0b3c5c7\" data-id=\"0b3c5c7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-abd01d2 elementor-widget elementor-widget-text-editor\" data-id=\"abd01d2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>It is defined as an independent and objective assurance and consultancy activity carried out with the aim of developing and adding value to businesses. Internal auditing is an objective, assurance and consulting activity. Today, internal audit covers compliance with the legislation, performance, financial, information technology and system audit applications. It is conducted based on the risks that businesses may encounter. Internal audit services lay the groundwork for presenting an objective opinion by using the data obtained about an institution&#8217;s systemic activities, workflow processes, compliance with legal regulations and other different elements.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-12287f6\" data-id=\"12287f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd8219a elementor-widget elementor-widget-text-editor\" data-id=\"bd8219a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Internal audit for large or medium-sized enterprises is an activity that is carried out by professionals who have experience and knowledge about systems, processes and workflows, and that serves to measure the adequacy and effectiveness of the internal control systems established to reduce the risks that may occur in terms of achieving the goals they have determined for the future of the enterprises.<br \/><br \/>It is defined as an independent and objective assurance and consultancy activity carried out with the aim of developing and adding value to businesses.<\/p><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-9aadb48\" data-id=\"9aadb48\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-39d01c4 elementor-widget elementor-widget-text-editor\" data-id=\"39d01c4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>One of the components of internal auditing is to provide consultancy by providing added value by being an objective party in the matters faced by the business by giving assurance to the activities, provided that it is limited to the data examined.<\/p><p><br \/>Internal audit helps both the personnel working in the departments of the business and the activities of the business management to be carried out more efficiently. By contributing to the internal audit effectiveness evaluation, it helps businesses reach their goals together with risk, control and testing processes.<\/p><p>It is process oriented as a part of the management functions. Internal auditing is carried out to reduce the deficiencies of the enterprise rather than to find the faults.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cdb6203 elementor-section-full_width elementor-section-content-middle elementor-reverse-tablet elementor-reverse-mobile elementor-section-height-default elementor-section-height-default\" data-id=\"cdb6203\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-998887c\" data-id=\"998887c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-310400c elementor-widget elementor-widget-heading\" data-id=\"310400c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Internal Controls<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb9a7a elementor-widget elementor-widget-text-editor\" data-id=\"7fb9a7a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Internal control ensures that the activities of the enterprise comply with the regulations. It allows the business to take decisions in accordance with legal regulations. At the same time, internal control increases the effectiveness of the activities and helps the work to be carried out efficiently. It facilitates a more controlled progression to the future periods by achieving the most efficient results without any disruption in the workflows of all departments of the enterprise.<\/p><p>The internal control system is the foremost in planning, directing and arranging the taking of the necessary measures by providing assurance while the management units of the enterprises progress in line with their goals and objectives. Establishing an internal control system brings with it the improvement of the internal functioning of the enterprise and a stronger presence in the field of rival markets.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7052c47\" data-id=\"7052c47\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d5c428 elementor-widget elementor-widget-image\" data-id=\"4d5c428\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.4 - 23-01-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"768\" src=\"https:\/\/hectorkurumsal.com\/en\/wp-content\/uploads\/ic-kontrol-1-768x768.jpg\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/hectorkurumsal.com\/en\/wp-content\/uploads\/ic-kontrol-1-768x768.jpg 768w, https:\/\/hectorkurumsal.com\/en\/wp-content\/uploads\/ic-kontrol-1.jpg 1500w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4477c32 elementor-section-full_width elementor-section-content-middle elementor-section-height-default elementor-section-height-default\" data-id=\"4477c32\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b8ec778\" data-id=\"b8ec778\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-db99e64 elementor-widget elementor-widget-image\" data-id=\"db99e64\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"768\" src=\"https:\/\/hectorkurumsal.com\/en\/wp-content\/uploads\/yonetim-anlayisi-768x768.jpg\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/hectorkurumsal.com\/en\/wp-content\/uploads\/yonetim-anlayisi-768x768.jpg 768w, https:\/\/hectorkurumsal.com\/en\/wp-content\/uploads\/yonetim-anlayisi.jpg 1500w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-204df68\" data-id=\"204df68\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f87232 elementor-widget elementor-widget-text-editor\" data-id=\"6f87232\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Necessary measures should be taken to have professional values and an honest management approach, to delegate authorities and responsibilities to experienced and competent people, to comply with standards, to prevent illegal transactions, and to ensure transparency with a comprehensive management approach. Businesses with an effective and adequate internal control system become more distinguished over time by making progress in their own sectors.<\/p><p>Control arrangements made together with the establishment, operation, monitoring, development and reporting of internal control are an inevitable necessity for every business operating today.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-563e5a0 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"563e5a0\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-387ca2a\" data-id=\"387ca2a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-328166b elementor-widget elementor-widget-text-editor\" data-id=\"328166b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Internal control processes that require continuity and follow-up are carried out systematically within the framework of management responsibility. It is necessary to consider the internal control mechanism in the process definitions in the units, to focus on the internal control points in the processes and to monitor them continuously. For this reason, internal control is a process based on continuity that covers all activities, not just at certain points, in certain areas and at certain times. Internal control covers all units of the business and the functions of these units.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6edb378 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6edb378\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-74ec09c\" data-id=\"74ec09c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-56ad9b1 elementor-widget elementor-widget-heading\" data-id=\"56ad9b1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">The Relation Between Internal Audit & Internal Control\n<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e16f128 elementor-widget elementor-widget-text-editor\" data-id=\"e16f128\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Although the concepts of internal audit and internal control are different from each other, they have a reciprocal relationship between them. Internal audit is of great importance for businesses to achieve their goals and to carry out their activities effectively and efficiently. Internal control, on the other hand, is necessary in order to raise awareness in the functioning of the processes in the enterprises. Internal control is the establishment and implementation of the necessary control mechanisms in order to reduce the rates of risks that may be encountered in the enterprises.<\/p><p>Internal audit, on the other hand, is a distinct side of internal control. Business management learns information and documents about internal controls from internal audit reports. Internal audit team tests the accuracy and reliability of internal control activities. While internal control systems are a process that ensures the accuracy and reliability of business activities, internal audit reports by testing the accuracy and reliability of the activities. Internal auditing examines, evaluates and provides assurance.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-21d0819 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21d0819\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-446cb2b\" data-id=\"446cb2b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ad986a elementor-widget elementor-widget-heading\" data-id=\"8ad986a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">S\u0131k\u00e7a Sorulan Sorular<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-275c0bc elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"275c0bc\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.4 - 23-01-2022 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#2c2c2c;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:-webkit-box;display:-ms-flexbox;display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);-ms-flex-negative:0;flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:-webkit-box;display:-ms-flexbox;display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{-webkit-box-align:center;-ms-flex-align:center;align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:\"\";border-bottom:0;-webkit-box-flex:1;-ms-flex-positive:1;flex-grow:1;border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{-webkit-box-flex:0;-ms-flex-positive:0;flex-grow:0;-ms-flex-negative:100;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{-webkit-box-flex:0;-ms-flex-positive:0;flex-grow:0;-ms-flex-negative:100;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35d889d elementor-widget elementor-widget-toggle\" data-id=\"35d889d\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.4 - 23-01-2022 *\/\n.elementor-toggle{text-align:left}.elementor-toggle .elementor-tab-title{font-weight:700;line-height:1;margin:0;padding:15px;border-bottom:1px solid #d4d4d4;cursor:pointer;outline:none}.elementor-toggle .elementor-tab-title .elementor-toggle-icon{display:inline-block;width:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon svg{-webkit-margin-start:-5px;margin-inline-start:-5px;width:1em;height:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-right{float:right;text-align:right}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-left{float:left;text-align:left}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-closed{display:block}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-opened{display:none}.elementor-toggle .elementor-tab-title.elementor-active{border-bottom:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-closed{display:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-opened{display:block}.elementor-toggle .elementor-tab-content{padding:15px;border-bottom:1px solid #d4d4d4;display:none}@media (max-width:767px){.elementor-toggle .elementor-tab-title{padding:12px}.elementor-toggle .elementor-tab-content{padding:12px 10px}}<\/style>\t\t<div class=\"elementor-toggle\" role=\"tablist\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5641\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-5641\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"hm hm-plus-open\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\" class=\"elementor-toggle-title\">What is the function of internal auditors?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5641\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-5641\"><p>Internal auditors\u00a0evaluate the internal control of companies from an objective and impartial perspective. By reporting to senior managers, they provide detailed information about the company with the findings obtained. Internal auditors are experienced industry experts.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5642\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-5642\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"hm hm-plus-open\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\" class=\"elementor-toggle-title\">What is the value of internal audit for the companies?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5642\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-5642\"><p>Internal auditors evaluate financial risks and situations by addressing broad issues such as the reputation of the company, its impact on the environment, and the competencies of the personnel, with the aim of maintaining the growth stability of the companies and being the pioneers of the sectors they are in. It contributes to the success of companies by following and improving business processes with its consultancy service.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5643\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-5643\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"hm hm-plus-open\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\" class=\"elementor-toggle-title\">What is the relation between internal audit & independent audit?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5643\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-5643\"><p>There are some differences between Internal Audit and Independent Audit in terms of reports, objectives, scope and responsibility for improvement. Independent Audit is within the scope of financial reporting and aims to provide reliability on financial reports by expressing an opinion on the report, while internal audit aims to evaluate and improve the internal control system by including all risk categories of the company in the reporting, and to produce solutions for the risks encountered.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5644\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-5644\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"hm hm-plus-open\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\" class=\"elementor-toggle-title\">What is the importance of internal audit?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5644\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-5644\"><p>The internal auditor assists management by assessing and communicating significant risks and highlighting processes where improvements are needed. The role of internal audit is to develop and protect organizational value by providing risk-based and objective assurance, advice and insight. Thus, internal auditors, along with management, are a critical part of advancing the company&#8217;s goals.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5645\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"tab\" aria-controls=\"elementor-tab-content-5645\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"hm hm-plus-open\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\" class=\"elementor-toggle-title\">What is needed for a strong internal control system prior to independent audit?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5645\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-5645\"><p>It is necessary to inform the Independent Auditor about the control of the process by performing the necessary risk assessments for the company, to monitor the changes in the control environment, to review the risk and control results, and to provide assurance on corporate targets together with the management.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5646\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"tab\" aria-controls=\"elementor-tab-content-5646\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"hm hm-plus-open\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\" class=\"elementor-toggle-title\">What are the types of internal audit?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5646\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-5646\"><p>The types of internal audit can be defined under 5 subjects:<\/p><ul><li>Compliance Audit<\/li><li>Performance Audit<\/li><li>Financial Audit<\/li><li>Information Technologies Audit<\/li><\/ul><p>System Audit<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5647\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"tab\" aria-controls=\"elementor-tab-content-5647\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"hm hm-plus-open\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\" class=\"elementor-toggle-title\">How does the internal audit process work?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5647\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-5647\"><p>Internal auditors prepare an internal audit report together with the evaluations made within the scope of consultancy activities as a result of all kinds of compliance, performance, financial, information technology and system audit activities. Internal Audit Process\u00a0consists of determining the audit areas, defining the risk criteria, grading the risks, prioritizing the risk in the audit areas, determining the solution methods of the risks, allocating the data to be audited, planning, approval of the plan, execution of the audit, reporting and monitoring (follow-up) processes.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5648\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"tab\" aria-controls=\"elementor-tab-content-5648\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"hm hm-plus-open\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\" class=\"elementor-toggle-title\">What are the responsibilities of an internal auditor?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5648\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-5648\"><ul><li>Evaluating the company&#8217;s management and internal control systems<\/li><li>To examine the effective and efficient use of resources<\/li><li>Checking the accuracy of information and documents<\/li><li>Performing a legal compliance audit<\/li><li>System audit of financial management and control processes<\/li><li>Expenditures and decisions taken; overseeing compliance with the company&#8217;s goals and policies, plans and programs<\/li><li>Reporting irregularities to the management<\/li><li>Following the business process by finding solutions for improvement as a result of Internal Audit<\/li><li>\u00a0<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5649\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"tab\" aria-controls=\"elementor-tab-content-5649\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"hm hm-plus-open\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\" class=\"elementor-toggle-title\">What is the relation between internal audit & internal control?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5649\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-5649\"><p>Although the concepts of internal audit and internal control are different from each other, they have a reciprocal relationship between them. Internal audit is of great importance for businesses to achieve their goals and to carry out their activities effectively and efficiently. Internal control, on the other hand, is necessary in order to raise awareness in the functioning of the processes in the enterprises. Internal control is the establishment and implementation of the necessary control mechanisms in order to reduce the rates of risks that may be encountered in the enterprises.<\/p><p>Internal audit, on the other hand, is a distinct side of internal control. Business management learns information and documents about internal controls from internal audit reports. Internal audit team tests the accuracy and reliability of internal control activities. While internal control systems are a process that ensures the accuracy and reliability of business activities, internal audit reports by testing the accuracy and reliability of the activities. Internal auditing examines, evaluates and provides assurance.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What is the function of internal auditors?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Internal auditors\\u00a0evaluate the internal control of companies from an objective and impartial perspective. By reporting to senior managers, they provide detailed information about the company with the findings obtained. Internal auditors are experienced industry experts.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is the value of internal audit for the companies?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Internal auditors evaluate financial risks and situations by addressing broad issues such as the reputation of the company, its impact on the environment, and the competencies of the personnel, with the aim of maintaining the growth stability of the companies and being the pioneers of the sectors they are in. It contributes to the success of companies by following and improving business processes with its consultancy service.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is the relation between internal audit & independent audit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>There are some differences between Internal Audit and Independent Audit in terms of reports, objectives, scope and responsibility for improvement. Independent Audit is within the scope of financial reporting and aims to provide reliability on financial reports by expressing an opinion on the report, while internal audit aims to evaluate and improve the internal control system by including all risk categories of the company in the reporting, and to produce solutions for the risks encountered.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is the importance of internal audit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The internal auditor assists management by assessing and communicating significant risks and highlighting processes where improvements are needed. The role of internal audit is to develop and protect organizational value by providing risk-based and objective assurance, advice and insight. Thus, internal auditors, along with management, are a critical part of advancing the company&#8217;s goals.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is needed for a strong internal control system prior to independent audit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>It is necessary to inform the Independent Auditor about the control of the process by performing the necessary risk assessments for the company, to monitor the changes in the control environment, to review the risk and control results, and to provide assurance on corporate targets together with the management.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What are the types of internal audit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The types of internal audit can be defined under 5 subjects:<\\\/p><ul><li>Compliance Audit<\\\/li><li>Performance Audit<\\\/li><li>Financial Audit<\\\/li><li>Information Technologies Audit<\\\/li><\\\/ul><p>System Audit<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How does the internal audit process work?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Internal auditors prepare an internal audit report together with the evaluations made within the scope of consultancy activities as a result of all kinds of compliance, performance, financial, information technology and system audit activities. Internal Audit Process\\u00a0consists of determining the audit areas, defining the risk criteria, grading the risks, prioritizing the risk in the audit areas, determining the solution methods of the risks, allocating the data to be audited, planning, approval of the plan, execution of the audit, reporting and monitoring (follow-up) processes.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What are the responsibilities of an internal auditor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul><li>Evaluating the company&#8217;s management and internal control systems<\\\/li><li>To examine the effective and efficient use of resources<\\\/li><li>Checking the accuracy of information and documents<\\\/li><li>Performing a legal compliance audit<\\\/li><li>System audit of financial management and control processes<\\\/li><li>Expenditures and decisions taken; overseeing compliance with the company&#8217;s goals and policies, plans and programs<\\\/li><li>Reporting irregularities to the management<\\\/li><li>Following the business process by finding solutions for improvement as a result of Internal Audit<\\\/li><li>\\u00a0<\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"What is the relation between internal audit & internal control?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Although the concepts of internal audit and internal control are different from each other, they have a reciprocal relationship between them. Internal audit is of great importance for businesses to achieve their goals and to carry out their activities effectively and efficiently. Internal control, on the other hand, is necessary in order to raise awareness in the functioning of the processes in the enterprises. Internal control is the establishment and implementation of the necessary control mechanisms in order to reduce the rates of risks that may be encountered in the enterprises.<\\\/p><p>Internal audit, on the other hand, is a distinct side of internal control. Business management learns information and documents about internal controls from internal audit reports. Internal audit team tests the accuracy and reliability of internal control activities. While internal control systems are a process that ensures the accuracy and reliability of business activities, internal audit reports by testing the accuracy and reliability of the activities. Internal auditing examines, evaluates and provides assurance.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3869c28 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"3869c28\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0d11331\" data-id=\"0d11331\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f9e0cd9 elementor-widget elementor-widget-heading\" data-id=\"f9e0cd9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Contact Us<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-effd823 elementor-widget elementor-widget-text-editor\" data-id=\"effd823\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a908128 elementor-widget elementor-widget-text-editor\" data-id=\"a908128\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p><span style=\"color: #ffffff;\"><span class=\"pg1span pg1text001\">Get<\/span>\u00a0<span class=\"pg1span pg1text001\">in<\/span>\u00a0<span class=\"pg1span pg1text001\">contact<\/span>\u00a0<span class=\"pg1span pg1text001\">with<\/span>\u00a0<span class=\"pg1span pg1text001\">Hector<\/span>\u00a0<span class=\"pg1span pg1text001\">in<\/span>\u00a0<span class=\"pg1span pg1text001\">order<\/span>\u00a0<span class=\"pg1span pg1text001\">to<\/span>\u00a0<span class=\"pg1span pg1text001\">institutionalize<\/span>\u00a0<span class=\"pg1span pg1text001\">your<\/span>\u00a0<span class=\"pg1span pg1text001\">company<\/span>\u00a0<span class=\"pg1span pg1text001\">and<\/span>\u00a0<span class=\"pg1span pg1text001\">use<\/span>\u00a0<span class=\"pg1span pg1text001\">your<\/span>\u00a0<span class=\"pg1span pg1text001\">resources<\/span>\u00a0<span class=\"pg1span pg1text001\">efficiently<\/span>\u00a0<span class=\"pg1span pg1text001\">and<\/span>\u00a0<span class=\"pg1span pg1text001\">effectively.<\/span><\/span><\/p><\/div><\/div><div class=\"elementor-element elementor-element-27e36cd elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"27e36cd\" data-element_type=\"widget\" data-settings=\"{\" data-widget_type=\"form.default\"><div class=\"elementor-widget-container\"><form class=\"elementor-form\" method=\"post\" name=\"New Form\"><div class=\"elementor-form-fields-wrapper elementor-labels-above\"><div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\u00a0<\/div><\/div><\/form><\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-12fc320\" data-id=\"12fc320\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c58c167 elementor-widget elementor-widget-heading\" data-id=\"c58c167\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u0130leti\u015fim Formu<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-578c5f0 elementor-widget elementor-widget-text-editor\" data-id=\"578c5f0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span class=\"pg1span pg1text001\">Please<\/span> <span class=\"pg1span pg1text001\">fill<\/span> <span class=\"pg1span pg1text001\">the<\/span> <span class=\"pg1span pg1text001\">form.<\/span> <span class=\"pg1span pg1text001\">We<\/span> <span class=\"pg1span pg1text001\">will<\/span> <span class=\"pg1span pg1text001\">contact<\/span> <span class=\"pg1span pg1text001\">you<\/span> <span class=\"pg1span pg1text001\">as<\/span> <span class=\"pg1span pg1text001\">soon<\/span> <span class=\"pg1span pg1text001\">as<\/span> <span class=\"pg1span pg1text001\">possible<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edf71af elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"edf71af\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.5.2 - 28-11-2021 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.elementor-button>span{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center}.elementor-form .elementor-button .elementor-button-text{white-space:normal;-webkit-box-flex:0;-ms-flex-positive:0;flex-grow:0}.elementor-form .elementor-button svg{height:auto}.elementor-form .elementor-button .e-font-icon-svg{height:1em}<\/style>\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"30\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"edf71af\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Name\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Tel\" required=\"required\" aria-required=\"true\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-field_c8b0d01 elementor-col-100\">\n\t\t\t\t\t\t\t<div class=\"elementor-field elementor-select-wrapper \">\n\t\t\t<select name=\"form_fields[field_c8b0d01]\" id=\"form-field-field_c8b0d01\" class=\"elementor-field-textual elementor-size-md\">\n\t\t\t\t\t\t\t\t\t<option value=\"Internal Audit &amp; Control\">Internal Audit &amp; Control<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Human Resources Management\">Human Resources Management<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Mergers &amp; Acquisitions\">Mergers &amp; Acquisitions<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Company &amp; Brand Valuation-Corporate Management Consulting\">Company &amp; Brand Valuation-Corporate Management Consulting<\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-field_6f5151b elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[field_6f5151b]\" id=\"form-field-field_6f5151b\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"E-mail\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100 elementor-field-required\">\n\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-md\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\" required=\"required\" aria-required=\"true\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button type=\"submit\" class=\"elementor-button elementor-size-lg\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\" elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">SEND<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Internal Audit &#038; Internal Controls Internal audit process consists of determining the audit subjects, identifying the risk criteria, grading the risks, prioritizing the risk in the audit areas, determining the solution methods of the risks, allocating the data to be audited, planning, approval of the plan, execution of the audit, reporting and monitoring (follow-up) processes 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