Türk bankacılık sektöründe iç denetim üzerine bir uygulama

Abstract

Hızla gelişen ve globalleşen dünyamızda gerek ulusal gerekse uluslararası ticaret hacminin artması beraberinde finansal piyasaların, özellikle de bankacılık sektörünün büyümesine neden olmuştur. Bankacılık sektörünün doksanlı yıllardan itibaren çok büyük bir ivme kazanması beraberinde denetim ihtiyacını da doğurmuş ve akabinde regülasyon erklerinin düzenlemeleri izlenmiştir. Günümüzdeki bankacılık ürünlerinin her geçen gün daha karmaşık bir hal alması, risk faktörünü daha önemli hale getirmiş ve yapılacak denetimlerde geçmiş hataların bulunmasını öngören klasik denetim anlayışı terk edilerek denetimde risk odaklılık esas alınmaya başlanmıştır.

Besides of globalization of the world, volume of national and international trade brings growing of financial markets and especially the banking sector. Enlargement of the sector from 90?s, brings the necessity of audit and regulation systems. With the variety of processes and products, risk factor becomes more important, thus; classical perception which is based on determining past processes and failures is left and instead of this style, risk based system is accepted.Complicated processes create management problems, thus; information system units are needed to be more functional. The degree of functionality improves their processes and importance and also the risk factor, too. Nowadays because of these improvements, information system audit becomes more vital.This study aims to analyze the culture of banking sector and audit system in company of the regulations in Turkey and the World. At this aim, audit concept, internal audit concept and finally the reflection of internal audit to the banking sector are exposed.At this point, recent internal audit perception, processes, internal audit standards, internal audit career and principles, historical background of banking in Turkey and the World, functions of the sector, its general and fiscal structures, practices of internal audit in Turkey and the World, improvements, scandals, international legal regulations based on audit and the instructions organizing internal audit functions of Turkish banking sector are examined.As a conclusion, international internal audit practices in banking sector are rapidly to be adapted, also to be improved parallel in that way and the regulation in internal audit system should be accelerated. The most important topic in that process is to set exact perception of internal audit culture and to provide exact independence of internal audit units.