Author/Authors :
ÇANKAYA, Fikret Karadeniz Teknik Üniversitesi - İİBF - İşletme Bölümü, Turkey , DİNÇ, Engin Karadeniz Teknik Üniversitesi - İktisadi ve İdari Bilimler Fakültesi (İİBF) - İşletme Bölümü, Turkey , KARA, Mümine Karadeniz Teknik Üniversitesi - İşletme Programı, Turkey
Abstract :
The aim of this paper is to search the effect of auditing types on the internal auditing success. The Turkish Agricultural Credit Cooperatives (TTKK) which are public sector cooperatives were chosen to test this effect. Upper level executives, public inspectors for auditing, controller and auditors from TTKK were chosen as a target group for the research. Poll method was used and the outcomes of the poll were analyzed by using the AMOS program and Structural EquationModelling. According to auditors, this analysis reveals that compliance auditing and information system auditing have but rather financial auditing and performance auditing have effect on the success of internal auditing.
