In the course of time, there has been a need to conduct audits in various ways both from within the company and from the outside of the enterprise, and to reach the right information about the financial status and operating results of that business. In order to reach an opinion on the financial status and operational results of the enterprises, the use of internal auditing activities by independent auditors has many positive contributions to the independent audit process. In this context, the internal audit activities in the enterprises should be effective and efficient. In this study, it has been tried to explain the benefits of benefiting from internal audit studies in the independent audit process by conducting a literature review within the framework of publications of various authors and institutions. In addition, general information about independent audit and internal audit, independent audit and internal audit relationship and operation are presented in summary.
Audit, Independent Audit, Internal Audit