ÇANKAYA, Fikret Karadeniz Teknik Üniversitesi - İktisadi ve İdari Bilimler Fakültesi, Turkey , DİNÇ, Engin Karadeniz Teknik Üniversitesi - İktisadi ve İdari Bilimler Fakültesi, Turkey , KARA, Mümine Karadeniz Teknik Üniversitesi - Sosyal Bilimler Enstitüsü, Turkey

THE EFFICIENCY OF ETHICAL PRINCIPLES AND TIMING OF REPORTING ON THE SUCCESS OF RISK BASED INTERNAL AUDIT

40030

The last approach used to improve the efficiency of internal audit is risk-based audit. There are numerous factors that can have a likely impact on the effect of risk-based internal audit. Ethical principles and timing of reporting are two of these factors. This study deal with whether ethical principles and timing of reporting could make a difference in the efficiency of risk-based internal audit. To achieve this, the study used top executives and auditors in The Central Union of the Agricultural Credit Cooperatives of Turkey as its target population. Data were gathered through a survey questionnaire and were analyzed with structural equitation modeling. The study concluded that there existed a positive and significant relationship between ethical principles and timing of reporting and the efficiency of risked-based internal audit.

239

Auditing , Internal Auditing , Ethic code , The timing of reporting

Mustafa Kemal University Journal Of Graduate School Of Social Sciences

264