📄 Abstract
The primary aim of this research is to examine the perceptions of the members of the board of directors operating within the precast construction elements sector regarding internal auditors. Employing a quantitative research design, data were collected from 36 board members through a structured online questionnaire. The findings indicate that the vast majority of participants perceive internal auditors as competent, professional, and impartial. Approximately 66.7% of respondents stated that they have a positive perspective on internal auditors and deemed their knowledge and experience to be sufficient (M=3.78). Furthermore, participants believe that internal auditors act independently across all units (M=3.55) and do not face external pressure (M=3.58). However, the use of technological developments and information systems by internal auditors remains at a moderate level (M=3.61), while their capacity to offer technological suggestions is somewhat limited (M=3.19). Although board members assess the contribution of internal auditors to risk management and corporate sustainability processes positively (M=3.52), they emphasized the need to improve the integration of new technologies, such as artificial intelligence, into audit processes.
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📚 How to Cite:
Assoc. Prof. Dr. Serife SUBASI, Muhammet Samil YALÇIN , OPINIONS OF THE MEMBERS OF THE BOARD OF DIRECTORS REGARDING INTERNAL AUDITOR: PRECAST BUILDING ELEMENTS SECTOR FIELD STUDY , Volume 13 , Issue 7, july 2025, EPRA International Journal of Economic and Business Review(JEBR) , DOI: https://doi.org/10.36713/epra23085