Risk based internal audit
| dc.contributor.author | Görener, Ali | |
| dc.date.accessioned | 2020-11-21T15:54:00Z | |
| dc.date.available | 2020-11-21T15:54:00Z | |
| dc.date.issued | 2017 | en_US |
| dc.department | İstanbul Ticaret Üniversitesi | en_US |
| dc.description.abstract | The audit has become an integral part of many activities in various fields related to business life from the past to present. Fundamental changes have been experienced in the concept of audit due to several reasons such as accounting scandals, changes in management mentality, technological developments and legal regulations experienced especially in recent years. Along with these changes, risk-based audit approach focusing on uncovering the risks of business and how to manage these risks has developed beyond the issue of benefiting from the previous period data envisaged by the traditional audit approach. The risk-based audit is a process containing important stages such as identification, classification, and measurement of risks and determination of their weights. At the end of this process, it is possible to have considerable knowledge to what extent stress should be laid on which risks by ranging the risks identified for business according to their probability of realization. © Springer International Publishing AG 2017. | en_US |
| dc.description.sponsorship | American Institute of Certified Public Accountants -- Another institution that is important in terms of internal audit practices is the “Committee of Sponsoring Organizations of the Treadway Commission-COSO”. COSO is an internationally accepted organization that is established with the support of the International Institute of Internal Auditors, US Institute of Certified Public Accountants, US Association of Accountants, the Institute of Management Accountants and Financial Executives Association. The publication of the “Internal Control Framework” by COSO in 1992 and “Corporate Risk Management Frame-work” in 2006 helped to overcome the obstacles to the development of the profession of internal auditing and the crisis in front of the profession (Pehlivanlı 2010). -- -- | en_US |
| dc.identifier.doi | 10.1007/978-3-319-47172-3_17 | en_US |
| dc.identifier.endpage | 275 | en_US |
| dc.identifier.issn | 1431-1941 | |
| dc.identifier.scopus | 2-s2.0-85064906324 | en_US |
| dc.identifier.scopusquality | Q4 | en_US |
| dc.identifier.startpage | 261 | en_US |
| dc.identifier.uri | https://doi.org/10.1007/978-3-319-47172-3_17 | |
| dc.identifier.uri | https://hdl.handle.net/11467/3740 | |
| dc.identifier.wos | WOS:000413939000019 | en_US |
| dc.identifier.wosquality | N/A | en_US |
| dc.indekslendigikaynak | Web of Science | en_US |
| dc.indekslendigikaynak | Scopus | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Springer | en_US |
| dc.relation.ispartof | Contributions to Management Science | en_US |
| dc.relation.publicationcategory | Kitap Bölümü - Uluslararası | en_US |
| dc.rights | info:eu-repo/semantics/closedAccess | en_US |
| dc.subject | External audit | en_US |
| dc.subject | Internal audit | en_US |
| dc.subject | Internal auditor | en_US |
| dc.subject | Risk management | en_US |
| dc.subject | Risk management process | en_US |
| dc.title | Risk based internal audit | en_US |
| dc.type | Book Chapter | en_US |
