ENTERPRISE RISK MANAGEMENT BASED INTERNAL AUDITING AND TURKEY PRACTICE

Ayvaz E., Pehlivanlı D.

SERBIAN JOURNAL OF MANAGEMENT, cilt.5, sa.1, ss.1-20, 2010 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 5 Sayı: 1
  • Basım Tarihi: 2010
  • Dergi Adı: SERBIAN JOURNAL OF MANAGEMENT
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), Scopus, ABI/INFORM, Business Source Elite, Business Source Premier, Directory of Open Access Journals
  • Sayfa Sayıları: ss.1-20
  • İstanbul Üniversitesi Adresli: Hayır

Özet

The differentiating needs of companies have caused the focused issue to change in internal audition in time. In addition to controls, first, corporate governance and then risk management becomes the field of internal auditing. The possible roles of internal auditing unit in the process of risk management are the base of this study.