ENTERPRISE RISK MANAGEMENT BASED INTERNAL AUDITING AND TURKEY PRACTICE


Ayvaz E., Pehlivanlı D.

SERBIAN JOURNAL OF MANAGEMENT, vol.5, no.1, pp.1-20, 2010 (Journal Indexed in ESCI) identifier

  • Publication Type: Article / Article
  • Volume: 5 Issue: 1
  • Publication Date: 2010
  • Title of Journal : SERBIAN JOURNAL OF MANAGEMENT
  • Page Numbers: pp.1-20

Abstract

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.