DETERMINATION OF RISKS IN RISK BASED INTERNAL AUDITING APPROACH AND A SAMPLE CASE STUDY
RİSK TABANLI İÇ DENETİM YAKLAŞIMINDA RİSKLERİN BELİRLENMESİ VE BİR VAKA ÖRNEĞİ

Author : Mehmet İlker KARAKELLEOĞLU -- Seçkin GÖNEN - Mithat RASGEN
Number of pages : 380-393

Abstract

Internal auditing is an independent practice that is aimed towards controlling business activities and it examines past period activities. In order to compete with rivals, enterprises which has enlarged through globalization endeavor to find out more information and they are obliged to calculate risks. Since traditional internal audit techniques fail to respond these troubles, apprehensions like corporate governance and internal control has arisen, management of risks has gained significance. The aim of this study is to introduce features of risk based internal auditing and necessary processes for controlling plus management of risks. Practical risk matrix and risk evaluation report of a bank operating in finance sector is provided in the study as well.

Keywords

Risk, Risk Matrix, Risk Based Internal Auditing

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