Historical development of ınternal audit practices in turkey
Yükleniyor...
Tarih
2020
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
- Due to the rapidly increasing technology in the globalizing world, businesses also
have to adapt their working styles to changing dynamics. The “Internal Audit” departments,
which have an important control and guidance function in the implementation of the
established management policies of the companies, perform important functions in terms of
the continuity of the companies in the face of unexpected changes. In the ongoing pandemic
process, organizations with strong internal audit functions were observed to be more agile
in changing their way of working and revising their operational plans. In this study, taking
into consideration the dynamic business conditions of today, the history and development
of 'Internal Audit' subject in Turkey, whose importance and effectiveness are increasing
rapidly, are discussed. With the examination of legal and structural changes, it is aimed to
detect time-dependent changes.
Açıklama
Anahtar Kelimeler
Internal Audit, History of Internal Audit, Approaches to Internal Auditing
Kaynak
IAASS SEMPOZYUMU
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Koç, Fatih, Mert, Hüseyin, Başkaya, Varcan,Topluk, Bilalettin.(2020).Historical development of ınternal audit practices in turkey.
