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- Title
İÇ DENETİM BÖLÜMLERİNİN ORGANİZASYONEL KONUMU: ULUSAL VE ULUSLARARASI DÜZENLEMELER ÇERÇEVESİNDE TÜRK BANKACILIK SEKTÖRÜ ÜZERİNE KARŞILAŞTIRMALI BİR İNCELEME
- Authors
KARTAL, Mustafa Tevfik; ÇELİKDEMİR, Üyesi Neşe ÇOBAN
- Abstract
This paper is prepared to examine organizational positioning of internal audit departments in banks. The subject deals with from aspects of Banking Law, Banking Regulation and Supervision Agency, Basel Banking Committee principles and international internal auditing standards. As a result of examination, it is defined that regulation which is about employing senior executive taking place in Banks' Internal Systems and Internal Capital Adequacy Evaluation Process Charter, is practiced in 7 banks currently, 5 banks used to employ senior executive earlier and they do not have currently. It is concluded that this regulation is incompatible with international practices. For this reason, it is recommended that regulations about senior executive should be removed from the Charter in order to harmonize internal audit's organizational status in Turkish banking legislations with international regulations.
- Subjects
TURKEY; BANKING laws; INTERNAL auditing; AUDITING standards; BANK examination; BANKING industry
- Publication
Financial Analysis / Mali Cozum Dergisi, 2019, Vol 29, Issue 156, p89
- ISSN
1303-5444
- Publication type
Article