A RESEARCH ON DETERMINATION OF PERCEPTIONS RELATED TO INTERNAL AUDIT PROFESSION IN CAREER SELECTION

Abstract

With the global economic activity gaining an international identity, it has become more important for businesses to manage
and control their activities, and audit activities have been seen as an important key in maintaining their assets. With the
digitalization of economic activities, the quality and scope of the audit profession has expanded and changed; has become one
of the favorite professions of the global business world. In practice, the sustainability of the identities of businesses and
economies has become dependent on the effectiveness of the internal audit profession. Strengthening the reputation and image
as a profession has gained vital importance. Therefore, trainings for the internal audit profession and career development in the
related field; it has affected the quality and quality of the training given to internal audit in universities and has been of great
importance in the modernization of the regulations made by professional professional organizations in practice. In this study, it is aimed to determine the perceptions of the internal audit profession related to the career choices of undergraduate students who receive accounting and audit education as future internal auditor candidates. As a result of the study, it was found that the achievement levels of undergraduate students who received accounting and auditing education created a statistically significant difference on their career choices.