stdClass Object
(
    [id] => 17020
    [paper_index] => 202507-04-023085
    [title] => OPINIONS OF THE MEMBERS OF THE BOARD OF DIRECTORS REGARDING INTERNAL AUDITOR: PRECAST BUILDING ELEMENTS SECTOR FIELD STUDY
    [description] => 
    [author] => Assoc. Prof. Dr. Şerife SUBAŞI, Muhammet Şamil YALÇIN
    [googlescholar] => 
    [doi] => https://doi.org/10.36713/epra23085
    [year] => 2025
    [month] => July
    [volume] => 13
    [issue] => 7
    [file] => fm/jpanel/upload/2025/July/202507-04-023085.pdf
    [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.
    [keywords] => Internal Audit, Board of Directors, Auditor Independence, Precast Sector, Technology.
    [doj] => 2025-07-19
    [hit] => 
    [status] => 
    [award_status] => P
    [orderr] => 8
    [journal_id] => 4
    [googlesearch_link] => 
    [edit_on] => 
    [is_status] => 1
    [journalname] => EPRA International Journal of Economic and Business Review(JEBR)
    [short_code] => IJES
    [eissn] => 2347-9671 (O), 2349-0187(P)
    [pissn] => 
    [home_page_wrapper] => images/products_image/12.JEBR.png
)
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