ULUSLARARASI MESLEKİ UYGULAMA ÇERÇEVESİ AÇISINDAN İÇ DENETİM SÜRECİ VE DEĞERLENDİRİLMESİ
INTERNAL AUDIT PROCESS AND EVALUATION IN TERMS OF INTERNATIONAL PROFESSIONAL PRACTICES FRAMEWORK

Summary/Abstract: Aim: Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. The most important institution in the field of internal audit is The Institute of Internal Auditors (IIA). In order to achieve the aim of the internal audit profession, IIA has published The International Professional Practice Framework (IPPF). The aim of this study is to evaluate internal audit and to draw the basic processes of internal audit based on international internal audit standards and guidelines and to make internal audit easier to understand and apply. Method: When internal audit is evaluated according to the process logic, it is a process has the purpose to adding value to the organization with inputs and outputs. The best demonstrations of the processes consisting of sequential activities are made on the flow charts. Literature review was conducted on internal audit, literature evaluated, and the basic processes of internal audit had been drawn by using flow charts based on international internal audit standards and guidelines and supported with the necessary explanations. Findings: Standards and Guidelines in the International Professional Practice Framework are plain text. Although they are guiding and explanatory, they cannot fully reflect the order and relationship of the activities. It has been evaluated that it is difficult to understand the standards and guides consisting of plain texts, therefore there are difficulties in implementation. Results: It is envisaged that the internal audit process becomes easy to understand with flow diagrams and supportive explanations, process drawings and explanations can be used as an important training tool, and the effectiveness of internal audit will increase with the practices performed by following the steps and explanations.

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