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- Title
RİSK ODAKLI İÇ DENETİM UYGULAMALARINDAYABANCI ORTAKLIĞIN ETKİSİ:İMKB UYGULAMASI.
- Authors
YERELİ, Ayşe N.; KARA, Suat
- Abstract
The profession of internal audit has developed and taken form according to the needs of organizations and developments in the business world since the years it first appeared. The failure of the internal audit to prove its inherent potential with the existing approaches adequately gave rise to exploration of new approaches to increase the internal audit's added value. While internal audit acquired corporate identity in the United States in the 1940s and in Europe in the 1980s, it occured in our country after the year of 1995. In this study, basic consepts related with internal audit, risk management and risk based internal audit were discussed and for the corporates registered in the Manufacturing Index of ISE (Istanbul Stock Exchange) with or without a foreign partnership, a study of survey and its analyses were given in order to identify if they diversify from each other significantly within the framework of the hypotheses or not. As a result of this study, in the practices of risk-based internal auditing for the Istanbul Stock Exchange companies, it is concluded that high level of foreign partnership ratio has a great impact on the fact that risk management unit presents and the level of financial risk is low.
- Subjects
INTERNAL auditing; AUDITING of corporations; MANAGERIAL accounting; INTERNAL auditors; OFF balance sheet financing; BUSINESS partnerships; FOREIGN subsidiaries; STOCK exchanges
- Publication
Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2013, Vol 12, Issue 39, p41
- ISSN
1307-6639
- Publication type
Article