Browsing by Author "Kaya, Ertuğrul Bertan"

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    Risk odaklı iç denetim ve uygulaması
    (Sosyal Bilimler Enstitüsü, 2010) Kaya, Ertuğrul Bertan; Beyazıtlı, Ercan; İşletme
    In this study, internal auditing, acknowledged as one of the most important corporate governance tools and risk based internal auditing as the most widely accepted approach of internal auditing is discussed in detail. The methodologies, tools and techniques of risk based internal auditing is examined in detail.Firstly in the study, the theoretical framework explaining the conceptual basis of internal auditing is identified, then the relationship between these theories and internal auditing is evaluated. After this evaluation, the functioning of internal auditing as a solution for some of the corporate problems referred within the context of these theories is discussed.In the study, the effectiveness of risk based internal auditing as an objective and independent corporate governance tool is evaluated in terms of services provided towards achievement of organizational goals, preseving the economic continuity of the organization and protecting the interests of the stakeholders. Internal auditing as integrated with the goals and objectives of the organization and based on risk and processes, contributes to the improvement of organizational processes, better risk management and increased operational efficiency besides protecting shareholder interests.In order to test the validity of the hypothesis derived from the contextual theories underlying internal auditing, an application study has been conducted in a private sector hospitality enterprise and the results of the study confirmed that internal auditactivities help protect the shareholder rights, enable transaction cost reductions and contribute in strengthening corporate governance within an enterprise.