Bir Holdingde Yapılan İç Denetim Çalışmalarının Örnek Vakalarla Analizi
Analysis of Internal Audit Studies Conducted in a Holding with Case Studies

Summary/Abstract: Purpose – The aim of this study is to analyze the internal audit studies in a holding company with the case study method and to contribute to the literature on the case study method, which is thought to be missing in the literature. Design/methodology/approach – The sample case method was determined as the method in the study. The reason for determining this method is that studies on internal audit are generally theoretical and based on questionnaires. The cases included and analyzed within the scope of the study were taken from the audit reports of the Holding company’s affiliates which were prepared by the internal audit coordinatorship of the holding. Findings – Considering the size of the holding within the scope of the study and the presence of an internal audit unit since 1989, it was expected that much less findings would be encountered in the audit reports. On the contrary it was observed that there were many incomplete and faulty transactions. Based on these findings, it has been understood that the internal control system alone is not sufficient to prevent irregular and fraudulent transactions in companies and internal control systems must be audited by internal audit. The importance of internal audit work in the domestic and international subsidiaries and affiliates of the Holding has been clearly demonstrated in the internal audit reports. Finally, in addition to the internal audit activities, the importance of establishing risk management units along with internal audit units in the Holding and its affiliates has been observed. Discussion – In order to get better results from internal audit studies in Turkey, there is a need to increase the number of works based on cases. Also, in order to carry out these studie scompanies should be willing to share data that are not within the scope of trade secrets . These studies will contribute to both the development of the literature and enabling more effective and efficient internal audit studies. Additionally, , it would be possible to prevent illegal and fraudulent transactions, thanks to the lessons learned by other businesses from these cases. Both this study and the literature review revealed that there is a need for comparative studies on internal audit practices. It is thought that it would be appropriate to conduct comparative studies on the basis of sectors, cities or different countries. These studies can contribute to the understanding of internal audit perspectives in different sectors, cities and countries and to the development of appropriate models.

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