İç Denetimde Yapısal Değişim ve Dönüşüm: İç Denetçilerin Farkındalığı ve Beklentileri Üzerine Bir Araştırma

Abstract

Internal auditing is a process of auditing and administration which mainly involves doing audits internally and is directly affected by internal control and interacting with it, supporting external audit with its work and containing process of corporate risk management, governance and control at the same time. The matter of internal audit and expectations from that profession have changed and therefore the scope of internal auditing and responsibilites of internal auditors have broadened as a consequence of changes and developments in today’s world. In this study, the new role of internal auditing, new internal audit activities and new internal auditors have been considered and examined using a survey of perceptions and expectations of internal auditors regarding changes in internal auditing in historical processes.