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 …

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 …

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 …

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 …

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 …

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 …