ÖZDOĞAN, Burak Celal Bayar Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - Isletme Bölümü, Turkey , ÖNCÜ, Semra Celal Bayar Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - İşletme Bölümü, Turkey

The Current Position of Internal Auditing Profession in Turkey: A Research

25784

Accounting based scandals that left its mark on 2000’s had effected all over the world and even so compulsory, it has increased the awareness level of both stakeholders of corporations and legal regulators. As a result of this awareness, The Sarbanes Oxley Act of 2002 has stimulated many countries on restructuring their own regulations in order to restore the environment of confidence by revising the weak auditing system.All of those developments were ensured corporations to recall the internal audit function and started the developments on the structure of internal auditing including the role and the responsibilities. The goal of this study is to identify the current position and the necessary development needs of the profession in Turkey by the results of the survey that answered by the internal auditors in Turkey. According to the research findings and discussions in the study, it is stated that ideally structuring the internal audit department is as important as having an internal audit department in a corporation which is the most important assurance of a corporation

19

Internal Auditing , Auditing , Accounting

Journal Of Management an‎d Economics

33