BAĞIMSIZ DENETİM SÜRECİNİN İÇ ve DIŞ DENETÇİ İŞ BİRLİĞİ AÇISINDAN DEĞERLENDİRİLMESİ
EVALUATION OF THE INDEPENDENT AUDIT PROCESS IN TERMS OF INTERNAL AND EXTERNAL AUDITOR COOPERATION

Summary/Abstract: Aim: The current study aims to examine the relationship between internal and external auditors, emphasizing on the cooperation between internal and external auditors and the external auditors' trust in the internal audit work. Besides, it is aimed to reveal whether these cooperation perceptions differ according to various demographic variables within the scope of the study. Methods: A ten-item questionnaire has been formed by the researchers, and the data of the research has been collected electronically from 93 independent auditors. Findings: Firstly, in the current study, the validity and reliability of the Cooperation Scale among Auditors has been tested and found reliable and valid. Two of the hypotheses have been supported within the scope of the study. In this context, it has been found that the cooperation perceptions of the independent auditors have changed significantly according to the age and tenure variables. According to the results of the current study, the cooperation perceptions of the older and more experienced group have been found significantly lower than those of the younger and less experienced. Results: In the study, it has been identified that the perceptions of the independent auditors towards the level of cooperation between the auditors have been found at a moderate level.

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