@article{2017,title={INTERNAL AUDIT’S CHANGING ROLE AND INTERNAL AUDIT AS PART OF ENTERPRISE RISK MANAGEMENT},abstractNode={Integrating world markets, technological advances and increased competition forced companies to change, finding echoes in their understanding of management, fields of activity and management processes. Today, companies can compete and survive in growing markets only if they can effectively capitalize on their strengths and enhance their competitive power. Resulting in forced amendments in their control and management structures along with the cost structures, these changes and developments have affected internal audit approach and processes of companies. This study aims to explain internal audit and its changing structure, explore internal audit with the aspect of enterprise risk management, and reveal the relation between enterprise risk management and internal audit.},author={Duygu CELAYİR},year={2017},journal={The Journal of Academic Social Science}}