TÜRK BANKACILIK SEKTÖRÜNDE İÇ DENETİM FAALİYETLERİNİN UYGULAMALI OLARAK İNCELENMESİ
INTERNAL AUDIT OPERATIONS IN TURKISH BANKING SECTOR’S INVESTIGATION AS APPLICATION

Summary/Abstract: In the past, banking crisis all over the world including the ones in our country used to be caused by insufficient internal control system. The negative effects of crisis experienced have proved that precautions need to be taken towards establishments and applications of sufficient and reliable internal audit systems in banking industry. For this purpose, BIS (Bank of International Settlements) issued BASEL criteria, that is, an advisory set of reconciliations with the idea of facilitating internal audits. In our country, legal arrangements related to internal auditing systems, have been prepared and put into applications by BDDK. With these legal arrangements proper supervision and control for carrying out operational tasks, enforcing operations of communication channels and information systems as well as reconciliation controls and financial reporting systems have been taken under control. The main purposes are facilitating the efficiency and effectiveness of banking system and contributing to economical development as well as sustainable consistent economical growth. In this study, internal audit systems in Turkish banking industry have been focused on and internal audit applications of a bank with headquarters in Turkey have carefully analyzed.

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