The Effect of Employees Perceptions of Internal Audit and Sustainability on Employee Performance

Purpose–The main purpose of this study is to examine the effect of employees' perceptions of internal audit and sustainability on their performance. Design/methodology/approach –In this context, a research was conducted on employees of a well-established, large-scale food and beverage company operating in Istanbul. Analyses were carried out using data obtained from 218 employees of the company through a random sampling method. Independent sample t-test, one-way ANOVA tests and multiple regression methods were used for data analysis and hypothesis testing. Results –The results of the study revealed that employees' perceptions of internal audit and sustainability significantly differ according to variables such as gender, age, education level, and work experience, and that only employees' perceptions of sustainability positively affect their performance.Discussion –In order for businesses to act as a whole with their employees and to have an efficient and sustainable structure, the strategies implemented within the business must be presented in a clear and understandable manner. In order for employees' motivation andsense of belonging to increase their performance, it may be more beneficial to support important strategic decisions such as internal audit and sustainability not only at the managerial level but also with employee participation.