For various reasons such as rising costs and advancing technology, the number of companies that run part or all of their operations through services obtained from suppliers is increasing day by day.
This brings to the fore companies’ expectations that their business needs will be met by suppliers, the assurance activities that must be carried out to meet these expectations, and the need to improve the related processes accordingly.
As a result, supplier accreditation and commercial assurance services are becoming an important topic in today’s business world.
In our country, where there have been significant developments in corporate governance, internal audit activities, management’s most important source of assurance, are becoming increasingly important.
In assurance services on systems and processes (for example an organisation’s internal control or information system), the statement on the subject matter of the assurance engagement may concern the effectiveness of the internal control or the information system.