Risk Based Internal Audit
Journal Title: Muhasebe ve Finansman Dergisi - Year 2015, Vol 17, Issue 66
Abstract
Internal auditing is an independent and objective assurance and consulting activity designed to add value and improve an organization's operations. These activities have changed appropriately to changing conditions over time. Emergence and development of internal control and enterprise risk management within enterprises has been effective in gaining a different dimension in internal audit applications. As a difference from traditional internal audit; risk based internal audit focuses on business risks and target managing risk according to the objectives of the enterprise. In this context, the main missions of risk-based internal audit are monitoring internal control and corporate risk management activities and providing advisory services to senior management in respect of risk management. In this study, we tried to explain conceptual framework of risk based internal audit via literature review of publication of related organizations and general accepted applications. Also we aimed to describe relationship among risk based audit; internal control and enterprise risk management as well as how it operates in an enterprise.
Authors and Affiliations
Hasan TÜREDİ, Ümmügülsüm ZOR, Filiz GÜRBÜZ
Keywords
Related Articles
- EP ID EP94955
- DOI -
- Views 148
- Downloads 0
Bankaların Ücret Ve Komisyon Gelirlerinin Muhasebeleştirilmesi Ve Finansal Göstergelere Etkisi
Bankalar ekonomik yapı içerisinde fon fazlası olan mevduat sahipleri ile fon talebi olan kredi müşterilerini bir araya getirme fonksiyonunu yerine getirirken faiz gelirleri ve faiz giderleri ile karşı karşıyadır. Finansa...
Risk Based Internal Audit
Internal auditing is an independent and objective assurance and consulting activity designed to add value and improve an organization's operations. These activities have changed appropriately to changing conditions over...
Accounting Of Capital Increment Transactions In Capital Companies
2008 global financial crisis revealed that how the dividend policy and capital structure decisions for companies is important and the growth models based on debt caused the difficulties. Because of that companies have to...
UFRS 16 Kiralamalar Standardı Kapsamında Faaliyet Kiralamasının Kiracı İşletme Tarafından Muhasebeleştirilmesi ve Raporlanması
Bir finanslama yöntemi olan kiralama işlemlerinin muhasebeleştirilmesi, ölçülmesi ve dipnot açıklamalarına ait düzenlemeler, Uluslararası Muhasebe Standartları Kurulu tarafından yayımlanan UMS 17 Kiralama İşlemleri Stand...
Kalıpların Dışına Çıkmak: Yetkinlik Odaklı Muhasebe Eğitimi
Muhasebe eğitiminin temel hedefi, öğrencilere başarılı bir mesleki yaşama sahip olmak için gerekli yetkinlikleri kazandırmaktır. Farklı yetkinliklerin varlığı, çalışma ortamında karşılaşılan zorlukların çözümünde farklı...