For different reasons such as increased costs and developing technology, the number of companies that carry out some or all of their activities through the services they receive from suppliers is increasing day by day.
This situation highlights the expectations of companies to meet their business needs by suppliers, the assurance activities that need to be carried out in order to meet these expectations, and the requirements for improving related processes in this regard.
Thus, ensuring the accreditation of suppliers and commercial assurance services are becoming an important issue in today's business world.
In our country, where there are serious developments in the field of corporate governance, internal audit activities, which are the most important source of assurance of management, are increasingly important.
In assurance services to be provided on issues related to systems and processes (for example, an organization's internal controlor information system), the assurance service statement may be about the effectiveness of the internal control or information system.