Public and Private Sector Internal Auditing Practices in Turkey

Fikret Kartal
Additional contact information
Fikret Kartal: Birleşik Fon Bankası A.Ş.

Journal of Finance Letters (Maliye ve Finans Yazıları), 2013, vol. 28, issue 99, 8-36

Abstract: The nature of internal auditing practices for companies, particularly for financial institutions, has changed in recent years. Internal auditing function in both public and private sector contributes to management’s strategic objectives; to identify, assess, manage and control all kinds of risks and situations; to establish and maintain enterprise-wide risk management. In this paper, the mission of auditing and characteristics of internal audit activity are defined; the evolution of internal auditing in public and private institutions of Turkey are assessed; the principles and procedures of internal auditing in the Turkish banking sector which has the most effective and developed auditing are described in detail.

Keywords: Auditing; Internal Auditing; Turkish Banking Sector (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
https://dergipark.org.tr/tr/download/article-file/150705 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:28:y:2013:i:99:p:8-36

Access Statistics for this article

Journal of Finance Letters (Maliye ve Finans Yazıları) is currently edited by Süleyman Kale

More articles in Journal of Finance Letters (Maliye ve Finans Yazıları) from Maliye ve Finans Yazıları Yayıncılık Ltd. Şti.
Bibliographic data for series maintained by Süleyman Kale ().