Bankacılık Sektöründe İç Denetimin Kurumsal Yönetim Üzerindeki Etkisi
The Impact of Internal Audit on Corporate Governance in the Banking Sector

Author(s): Kadir Gökoğlan, Abdulkadir Bilen, Serpil Çelik
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Özgür Yayın Dağıtım Ltd. Şti.
Keywords: Internal audit: banking; corporate governance;
Summary/Abstract: Today, the transactions related to economic resources (money, foreign exchange, mine, stock market volume) and the fact that these transactions are carried out directly or indirectly by the bank and that this carries a high risk in parallel with this has brought internal audit to an important dimension. In recent years, with the growth in our country, institutionalism and the control mechanism in this field have come to the forefront, and it is desired to make the invisible in economic development visible, analyze them and at the same time control and turn them into a reportable system. The main purpose of the research is to investigate the effect of internal audit on effective corporate governance. Internal audit is seen as an integral part of all institutions and organizations in the context of corporate governance. The role of corporate governance in a bank is vital as it explores and manages areas of banking regulations and laws, banking policies and consumer protection. For this purpose, a survey was conducted on the internal audit personnel or internal auditors of banks in Diyarbakır. As a result of the study, a positive and meaningful relationship was found between internal audit and effective corporate governance.

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