The aim of present study is to examine the factors that have an impact on internal audit effectiveness (IAE) in Turkey. datas research were obtained from 187 auditors who are members Institute Internal Auditors-Turkey, working private sector organizations through questionnaire prepared as a result item pool assessment. relationship between IAE and six main revealed by applying Principle Compone...

Background: Alcohol consumption is one of the main health problems in most countries. The purpose of the present study is to evaluate the reliability and validity of Alcohol Use Disorders Identification Test (AUDIT). Methods: By employing the method of available sampling, 70 alcoholic patients were included as case group and 70 normal age, gender and education matched individuals were also inc...

This article searches for and defines efficient regulation of the provision of non-audit services by auditors to their audit clients. From an examination of the particular problems posed by these services it is concluded that they reduce total costs, increase technical competence, and motivate more intense competition. Furthermore, they do not necessarily damage auditor independence or the qual...