We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
RİSK ODAKLI İÇ DENETİM: KATILIM SİGORTACILIĞI SEKTÖRÜNDE ÖRNEK OLAY İNCELEMESİ.
- Authors
ÇİDEM, Üyesi İbrahim; COŞKUN ARSLAN, Mihriban
- Abstract
Internal audit, which is of critical importance for businesses, while using retroactive information for protection of business assets during its first implementation, has recently turned its direction to future. Internal audit, which operates with a risk based approach by taking the exposed risks to its focus today, aims to add value and to provide assurance service to the businesses. This study aimed to theoretically explain the application steps and benefits of risk based internal audit and to practically test it in a business that serves participation insurance. In the research, case study, one of the qualitative research technique, was used and it was performed in a business in Turkey. Interview, observation and document analysis methods were used to collect the data. As the result of the analysis, it was found that the internal audit was carried out as risk based and that information technologies were extensively used. In addition, a model was formed for the internal audit process of the business.
- Subjects
TURKEY; ASSURANCE services; ASSET protection; INTERNAL auditing; RISK-taking behavior; RESEARCH methodology; INFORMATION technology
- Publication
Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2022, Vol 15, Issue 3, p567
- ISSN
1308-3740
- Publication type
Article