This study includes what the concept of IoT (Internet of Objects) expresses conceptually. It is stated that there arc three generally accepted layers even though IoT does not have a complete layer structure. These layers are; Object layer, Network layer and Application layer. In addition, the most common security epidemics at IOT are; Botnet, Man in the Middle Attacks, Social Engineering, Data and Identity Defeats and Denial of Service attacks are expressed by examples and analyzes. Finally, these attacks describe how to take precautions in the layers of IOT.