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Operational Risk Auditing in Banks and a Study on Banks Operating in Turkey

Author

Listed:
  • Hakan Çelenk Yılmaz Ökdemir

    (Marmara University)

  • Hakan Çelenk

    (Grant Thornton-Audit)

Abstract

Banks should undergo serious loss without limitation of time and place unlike the past at the present day. The impact of operational risk losses has been expanded by globalization, increasing competition, integrated and growing markets and increasing number of sophisticated products and services with each passing day. Concept of risk-focused auditing has been abandoned quickly, instead of the rules-based auditing concept in this process. Operational risk control has been emerged as a new concept in bank auditing. Research was coducted by obtaining the views of bank auditors to elucidate the controversial points of operational risk controls, detection of trends related to issue and as to whether the operational risk control provide benefit to the banks.

Suggested Citation

  • Hakan Çelenk Yılmaz Ökdemir & Hakan Çelenk, 2010. "Operational Risk Auditing in Banks and a Study on Banks Operating in Turkey," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 25(87), pages 77-111, April.
    • Handle: RePEc:acc:malfin:v:25:y:2010:i:87:p:77-111
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