Investigating the Perception of Internal Audit in Women's Cooperatives: The Case of Isparta Province

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dc.contributor.authorGök, Ayşe Gül
dc.contributor.authorÖztürk, Mahmut Sami
dc.date.accessioned2026-01-24T11:55:45Z
dc.date.available2026-01-24T11:55:45Z
dc.date.issued2024
dc.departmentAlanya Alaaddin Keykubat Üniversitesi
dc.description.abstractToday, women's cooperatives, whose numbers are increasing, are among the organizations whose establishments are supported in Turkey. The main subject of our study is to investigate the internal audit perceptions of the partners of women's cooperatives, which have encountered various problems in their operation after their establishment. The study covers women's cooperatives in Isparta center and its surroundings. In this regard, a qualitative research was conducted with women's cooperatives that agreed to participate in the study. Qualitative data obtained with the semi-structured interview form were analyzed with the MAXQDA 2020 program and code schemes were created and interpreted. As a result of the study, it was concluded that the concept and mechanisms of internal audit are not fully known and are not carried out effectively. In addition, it has been concluded that the members do not have full information about the main organs of the cooperative, that cooperatives are generally reluctant to recruit partners, that organ activities generally remain on paper, that risk management is weak, and that there may be erroneous or fraudulent behavior in some cooperatives.
dc.description.abstractToday, women's cooperatives, whose numbers are increasing, are among the organizations whose establishments are supported in Turkey. The main subject of our study is to investigate the internal audit perceptions of the partners of women's cooperatives, which have encountered various problems in their operation after their establishment. The study covers women's cooperatives in Isparta center and its surroundings. In this regard, a qualitative research was conducted with women's cooperatives that agreed to participate in the study. Qualitative data obtained with the semi-structured interview form were analyzed with the MAXQDA 2020 program and code schemes were created and interpreted. As a result of the study, it was concluded that the concept and mechanisms of internal audit are not fully known and are not carried out effectively. In addition, it has been concluded that the members do not have full information about the main organs of the cooperative, that cooperatives are generally reluctant to recruit partners, that organ activities generally remain on paper, that risk management is weak, and that there may be erroneous or fraudulent behavior in some cooperatives.
dc.identifier.doi10.30798/makuiibf.1517637
dc.identifier.endpage1635
dc.identifier.issn2149-1658
dc.identifier.issue4
dc.identifier.startpage1612
dc.identifier.urihttps://doi.org/10.30798/makuiibf.1517637
dc.identifier.urihttps://hdl.handle.net/20.500.12868/3207
dc.identifier.volume11
dc.language.isoen
dc.publisherBurdur Mehmet Akif Ersoy University
dc.relation.ispartofMehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
dc.relation.ispartofJournal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_DergiPark_20260121
dc.subjectAuditing and Accountability
dc.subjectDenetim ve Mali Sorumluluk
dc.titleInvestigating the Perception of Internal Audit in Women's Cooperatives: The Case of Isparta Province
dc.title.alternativeInvestigating the Perception of Internal Audit in Women's Cooperatives: The Case of Isparta Province
dc.typeArticle

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