With the internal audit activities, the top management makes it possible to monitor all the bottom-up or top-down activities created by the company and whether all activities are carried out within the framework of the rules established by the company, through the effective audit function.
The monitorability of each activity enables an evaluation on the basis of department or processes within the whole organization. If management uses this function effectively, it can bring both operational and human resources efficiency to reach the desired level. With the increase in the level of competition faced by the business, there is an increase in the operational liabilities of the business.
In this case, it can be observed that businesses that create awareness in the field of internal audit reach the desired level in competition levels by gaining operational cost advantage.
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