The Role Of Certified Financial Consultants To Increase The Effectiveness Of Internal Audit

Internal audit evaluates the efficiency and effectiveness of the activities of the enterprises and proposes to the management how the correct and reliable internal control system should be. According to the Turkish Commercial Code, inspection may only be carried out by professionals and the auditors and auditors shall be qualified as certified public accountants or independent accountants.The aim of this study is to determine the role of sworn financial accounted in improving the effectiveness of internal audit.It has been tried to determine who is involved in internal audit and where the sworn-in financial accounted is in this role.The data required for the study were collected using the questionnaire method. The data obtained were analyzed using SPSS 22.0 program.It developed seven hypotheses using the theoretical model and interpreted them with descriptive and inferential statistical methods. Number, percentage, average and standard deviation were used as descriptive statistical methods in analyzing the data. One-way Anova and t-tests were performed to compare data between groups. Correlation and regression analyzes were conducted for the relationship between variables.As a result of the study, sworn financial advisors have no role in increasing the internal audit effectiveness, It has been revealed that businesses are reluctant to share information and that they do not exceed 40 percent of their request from sworn financial advisors for internal audit.