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

Today, 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 proble...

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Main Authors: Mahmut Sami Öztürk, Ayşe Gül Gök
Format: Article
Language:English
Published: Mehmet Akif Ersoy University 2024-12-01
Series:Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
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Online Access:https://dergipark.org.tr/en/download/article-file/4076909
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author Mahmut Sami Öztürk
Ayşe Gül Gök
author_facet Mahmut Sami Öztürk
Ayşe Gül Gök
author_sort Mahmut Sami Öztürk
collection DOAJ
description Today, 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.
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series Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
spelling doaj-art-112824437a254210a5d9aa10e3c2b16c2025-01-27T12:39:37ZengMehmet Akif Ersoy UniversityMehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi2149-16582024-12-011141612163510.30798/makuiibf.1517637273Investigating the Perception of Internal Audit in Women's Cooperatives: The Case of Isparta ProvinceMahmut Sami Öztürk0https://orcid.org/0000-0002-7657-3150Ayşe Gül Gök1https://orcid.org/0000-0003-3263-1213SÜLEYMAN DEMİREL ÜNİVERSİTESİALANYA ALAADDİN KEYKUBAT ÜNİVERSİTESİToday, 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.https://dergipark.org.tr/en/download/article-file/4076909womeninternal auditispartacooperativeswomeninternal auditispartacooperatives
spellingShingle Mahmut Sami Öztürk
Ayşe Gül Gök
Investigating the Perception of Internal Audit in Women's Cooperatives: The Case of Isparta Province
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
women
internal audit
isparta
cooperatives
women
internal audit
isparta
cooperatives
title Investigating the Perception of Internal Audit in Women's Cooperatives: The Case of Isparta Province
title_full Investigating the Perception of Internal Audit in Women's Cooperatives: The Case of Isparta Province
title_fullStr Investigating the Perception of Internal Audit in Women's Cooperatives: The Case of Isparta Province
title_full_unstemmed Investigating the Perception of Internal Audit in Women's Cooperatives: The Case of Isparta Province
title_short Investigating the Perception of Internal Audit in Women's Cooperatives: The Case of Isparta Province
title_sort investigating the perception of internal audit in women s cooperatives the case of isparta province
topic women
internal audit
isparta
cooperatives
women
internal audit
isparta
cooperatives
url https://dergipark.org.tr/en/download/article-file/4076909
work_keys_str_mv AT mahmutsamiozturk investigatingtheperceptionofinternalauditinwomenscooperativesthecaseofispartaprovince
AT aysegulgok investigatingtheperceptionofinternalauditinwomenscooperativesthecaseofispartaprovince