Controlling and Auditing Business Operations: Developing a Scale

Purpose: The aim of this study is to develop an up-to-date measurement tool to evaluate the control and audit activities in all kinds of enterprises with expressions for control and audit within the scope of compliance audit. Methodology: Current expressions related to control and audit were selected from the item pool created based on the literature and scale development stages were applied. The data were then analyzed to evaluate the validity and reliability of the scale. Findings: The study developed a valid and reliable scale that can be used to measure control and audit activities in all types of businesses. The scale consists of five sub-dimensions: process control, materials and equipment, assessment, authorized person, standard procedures. Originality: The study is original in that it developed a scale that can be used to measure control and audit activities in all types of businesses, regardless of their characteristics. The scale is also up-to-date, as it reflects the latest thinking on control and audit practices. The scale is also up-to-date as it reflects today's working conditions related to control and audit practices. It can also be used by practitioners to assess the effectiveness of their control and audit systems.