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Public and Private Sector Internal Auditing Practices in Turkey

Author

Listed:
  • Fikret Kartal

    (Birleşik Fon Bankası A.Ş.)

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.

Suggested Citation

  • Fikret Kartal, 2013. "Public and Private Sector Internal Auditing Practices in Turkey," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 28(99), pages 8-36, April.
  • Handle: RePEc:acc:malfin:v:28:y:2013:i:99:p:8-36
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