Showing 1 - 10 of 11
Turkish Abstract: Bu çalışma, Kocaeli ilinde ikamet eden muhasebe meslek mensupların sorunlarını ve ilgili çözüm önerilerini ele alarak analiz etmiştir. Belirtilen amaç doğrultusunda, Kocaeli ilinde ikamet eden muhasebe meslek mensupları üzerinde çevrimiçi (online) anket...
Persistent link: https://www.econbiz.de/10012891876
English Abstract: There are a variety of audit works executed by internal and external assurance providers in banks …. Most of these audit works focuses on head office departments, banking process and information system. In addition, one of … the most important areas in banking is branch audit. There are 11,565 bank branches in Turkey as of 2018 year end …
Persistent link: https://www.econbiz.de/10012867540
English Abstract: This paper is prepared to examine organizational positioning of internal audit departments in banks … regulations about senior executive should be removed from the Charter in order to harmonize internal audit's organizational status …
Persistent link: https://www.econbiz.de/10012858089
Turkish Abstract: Türkiye'de katılım bankacılığı 2019 Ağustos ayı itibarıyla %5,9 sektör payına sahip bulunmaktadır. Katılım bankacılığının finansal piyasalar içinde düşük olan sektör payının artırılmasına yönelik faaliyetler sürdürülmektedir. Bu kapsamda,...
Persistent link: https://www.econbiz.de/10012861070
subject was addressed in terms of legislation, ethical rules, international internal audit standards and internal regulation … of banks. As a result of the conceptual deliberation, it was concluded that bank examiners should use audit authority … reached, the access authorization should be defined in accordance with the purpose and scope of the audit work, track …
Persistent link: https://www.econbiz.de/10012923741
English Abstract: The aim of this study is to assess the opinions of bank personnel about internal audit department. In … internal audit. According to the results of the analysis, it was determined that non-manager and branch personnel have more … positive views related to internal audit department in comparison with other personnel. For instance, these personnel trust …
Persistent link: https://www.econbiz.de/10012912750
internal control and internal audit departments in banks. In this works, some issues are audited as duplicating while some … issues are out of audit areas. So, coordination of assurance activities is a must.This paper was prepared for combined … that assurance activities provided by internal control and internal audit in banks could be coordinated and banks could …
Persistent link: https://www.econbiz.de/10012916353
Turkish Abstract: Bireylerin, işletmelerin veya kurumların gereksinimlerini gideren ve bu devinim sürecinde bankalara getiri sunarak kârı sağlayan kaynaklara kredi denilmektedir. Krediler, bankalara kâr sağladığından önemli bir getiri unsurudur. Dolayısıyla, bankalar için kredi...
Persistent link: https://www.econbiz.de/10012845609
management and the independence of internal audit on internal audit effectiveness. The questionnaire, which is based on the … variables of the developed model, has been applied to 81 firms in İstanbul who have internal audit and the obligation to carry … out external audits. Results of the analysis show that the independence of the internal audit and the support of senior …
Persistent link: https://www.econbiz.de/10013231036
Persistent link: https://www.econbiz.de/10000787576