Erdinç ÖÇAY

In the globalized world economic markets, the need for internal supervision to conduct business activities in a healthy manner without losing the competitiveness of companies in their sectors for many years, without suffering institutional corruption, and in accordance with the ethical principles adopted internationally is increasing day by day. Businesses benefit from a variety of resources while continuing their internal audit activities. It is clear that an effective internal audit organization will play an important role in the early detection of possible problems that businesses may encounter regarding effectiveness and efficiency, thereby preventing the usual harms that may occur during later operating periods of business. At this point, each business can apply to out-of-business resources as well as design its internal audit organization using its internal resources within the framework of its interests. When making this decision, businesses take into account business-owned indicators such as operating scale, organizational structure, the cost of conducting audit activity using internal and external resources. The internal and external resources used when conducting internal audit activities in enterprises have their own unique advantages and disadvantages. At this point, conducting the audit activity by internal resources as well as benefiting from external resources will improve the authenticity and reliability of the internal audit activity of the business. This suggests to us researchers that there needs to be a deeper examination of outsourcing and hybrid methods in internal audit. Our work to this end investigated the outsourcing and the use of different resources in internal audit and sought to establish the advantages of different resource uses in internal audit.

Keywords: Internal Audit, External Resource, Internal Resource, Hybrid Source, Internal Control