Role of internal auditing in corporate governance : two case studies from Turkey

Basit Öğe Kaydı
dc.authorid0000-0003-4186-2291
dc.authorid0000-0003-4186-2291en_US
dc.contributor.advisorDereli, Tokeren_US
dc.contributor.authorÇakalı, Kaan Ramazanen_US
dc.contributor.otherIşık Üniversitesi, Sosyal Bilimler Enstitüsü, Çağdaş İşletme Yönetimi Doktora Programıen_US
dc.date.accessioned2016-06-24T11:30:19Z
dc.date.available2016-06-24T11:30:19Z
dc.date.issued2008-06-10
dc.departmentIşık Üniversitesi, Sosyal Bilimler Enstitüsü, Çağdaş İşletme Yönetimi Doktora Programıen_US
dc.descriptionText in English ; Abstract: English and Turkishen_US
dc.descriptionIncludes bibliographical references (leaves 228-243)en_US
dc.descriptionxvii, 244 leavesen_US
dc.description.abstractCorporate governance can be defined as a process whereby business organizations take decisions.Corporate colapses that have been experienced undetermined the trust in corporate sector. Corporate governance emerged as a system which can make companies stronger against the crises and increase the trust of investors. Internal auditing is an independent and objective assurance and consulting activity which adds value and improves the operations of an organization and evaluates the effectiveness of risk management,control and governance processes. Internal auditing is an important function for the establishment of sound corporate governance. Internal audit activity assesses and makes recommandations for improving the governance process in its accomplishment of promoting appropriate ethics and values,ensuring effective performance management and accountability,effectively communicating risk and control information to appropriate areas of the organization and communicating information among related parties. In this thesis corporate governance,internal control,internal auditing and the role of internal auditing in corporate governance have been conducted in two commercial banks in order to reach conclusions about internal audit applications of commercial banks that operate in Turkish national banking system. At the end of the literature review anf the case studies,it has been found that internal auditing has an important role in corporate governance. Moreover, the case studies indicated the profile and applications of internal auditing in commercial banks in Turkey.en_US
dc.description.abstractKurumsal yönetim,organizasyonların karar aldıkları bir süreç olarak tanımlanabilir. Yaşanan kurumsal yıkılımlar sektörlerdeki güven ortamının sarsılmasına sebep olmuştur.Kurumsal yönetim,şirketleri krizlere karşı daha güçlü hale getirebilecek ve yatırımcıların güvenlerini arttıracak bir sistem olarak ortaya çıkmıştır. İç denetim, işletme faaliyetlerine değer katan,bir işletmenin organizasyonel faaliyetlerini iyileştiren ve risk yönetimi, kontrol ve yönetişim süreçlerini değerlendiren bağımsız ve tarafsız güven ve danışmanlık faaliyetidir. İç denetimin,sağlam bir kurumsal yönetim ortamının oluşturulmasında önemli bir fonksiyonu bulunmaktadır. İç denetim faaliyetleri,etik ve değerlerin teşvik edilmesi,etkin performans yönetimi ve hesap verebilirliğin sağlanması, risk ve kontrol bilgilerinin organizasyonun uygun kademelerine iletilmesi,yönetim ve denetçiler ile olan ilişkilerin koordinasyonunun sağlanması gibi hususlarda değerlendirmelerde ve önerilerde bulunarak yönetişim sürecinin iyileştirilmesini sağlamaktadır. Bu tezde, teorik çerçeve açısından kurumsal yönetim, iç kontrol,iç denetim ve iç denetimin kurumsal yönetimdeki rolüne ilişkin çalışmalar yapılmıştır. Tezin uygulamaya yönelik olan kısmında ise Türk ulusal bankacılık sektöründe faaliyet gösteren bankaların iç denetim uygulamalarına yönelik sonuçlara ulaşmak maksadıyla iki ticari bankada vak'a çalışması yapılmıştır. Literatür taraması ve vak'a çalışmalarının neticesinde,iç denetimin kurumsal yönetim içerisinde önemli bir rolünün olduğu tespit edilmiştir.Bunun yanı sıra,vak'a çalışmaları vasıtasıyla Türkiye'deki ticari bankların iç denetim profilleri ve uygulamaları ile ilgili bilgiler edinilmiştir.en_US
dc.description.tableofcontentsIntroductionen_US
dc.description.tableofcontentsGovernance and Corporate Governanceen_US
dc.description.tableofcontentsGovernanceen_US
dc.description.tableofcontentsCorporate Governanceen_US
dc.description.tableofcontentsDefinition of Corporate Governanceen_US
dc.description.tableofcontentsStudies Conducted About Corporate Governanceen_US
dc.description.tableofcontentsTheories Associated with the Development of Corporate Governanceen_US
dc.description.tableofcontentsAgency Theoryen_US
dc.description.tableofcontentsTransaction Cost Economicsen_US
dc.description.tableofcontentsStakeholder Theoryen_US
dc.description.tableofcontentsStewardshipen_US
dc.description.tableofcontentsManagerial Hegemonyen_US
dc.description.tableofcontentsClass Hegemonyen_US
dc.description.tableofcontentsPerspectives on Corporate Governanceen_US
dc.description.tableofcontentsLiberalist Perspectiveen_US
dc.description.tableofcontentsCommunitarian Perspectiveen_US
dc.description.tableofcontentsInternal Corporate Governance Mechanismsen_US
dc.description.tableofcontentsBoard of Directorsen_US
dc.description.tableofcontentsOwnership Structureen_US
dc.description.tableofcontentsExecutive Compensationen_US
dc.description.tableofcontentsTransparency and Disclosureen_US
dc.description.tableofcontentsExternal Corporate Governance Mechanismsen_US
dc.description.tableofcontentsMarket for Corporate Controlen_US
dc.description.tableofcontentsLegal and Regulatory Systemen_US
dc.description.tableofcontentsProduct Market Competitionen_US
dc.description.tableofcontentsPrinciples of Corporate Governanceen_US
dc.description.tableofcontentsDisclosure and Transparencyen_US
dc.description.tableofcontentsAccounting Industry Reform Act 2002 (Sarbanes Oxley Act)en_US
dc.description.tableofcontentsFairnessen_US
dc.description.tableofcontentsAccountabilityen_US
dc.description.tableofcontentsCorporate Social Responsibilityen_US
dc.description.tableofcontentsDevelopment of Corporate Governance Codesen_US
dc.description.tableofcontentsCadbury Report (1992)en_US
dc.description.tableofcontentsOECD Principles of Corporate Governanceen_US
dc.description.tableofcontentsWorld Banken_US
dc.description.tableofcontentsCorporate Governance in Banking Systemen_US
dc.description.tableofcontentsBank Corporate Governanceen_US
dc.description.tableofcontentsDifferences Between Banks and Other Firmsen_US
dc.description.tableofcontentsBanks and the Governance Problemen_US
dc.description.tableofcontentsOpaqueness of Banksen_US
dc.description.tableofcontentsImplications for Governance by Equity and Debt Holdersen_US
dc.description.tableofcontentsImplications for Governance by Competitionen_US
dc.description.tableofcontentsBank Regulationen_US
dc.description.tableofcontentsImplications for Governance by Shareholders and Competitionen_US
dc.description.tableofcontentsImplications for Governance by Depositorsen_US
dc.description.tableofcontentsImplications for Competitionen_US
dc.description.tableofcontentsEssential Elements of Corporate Governance of Banksen_US
dc.description.tableofcontentsProtection of Depositorsen_US
dc.description.tableofcontentsFinancial Safety Netsen_US
dc.description.tableofcontentsPrudential Regulation and Supervisionen_US
dc.description.tableofcontentsDisclosure and Transparencyen_US
dc.description.tableofcontentsIndependence of Audit Processesen_US
dc.description.tableofcontentsEnhanced Financial Disclosureen_US
dc.description.tableofcontentsInternal Corporate Governance Mechanisms at Banksen_US
dc.description.tableofcontentsBoard of Directorsen_US
dc.description.tableofcontentsCompensation of Bank Executivesen_US
dc.description.tableofcontentsInternal Control and Risk Managementen_US
dc.description.tableofcontentsGoverning of Banksen_US
dc.description.tableofcontentsExternalitiesen_US
dc.description.tableofcontentsManagerial Compensation and Risk Takingen_US
dc.description.tableofcontentsCapital Structureen_US
dc.description.tableofcontentsThe Public As Residual Claimant and Banking Supervisionen_US
dc.description.tableofcontentsThe Role of Banks in Corporate Governanceen_US
dc.description.tableofcontentsOwnership Structure of Banks and Monitoring by Shareholdersen_US
dc.description.tableofcontentsBank Committeesen_US
dc.description.tableofcontentsAudit Committeeen_US
dc.description.tableofcontentsRisk Management Committeeen_US
dc.description.tableofcontentsCorporate Governance Committeeen_US
dc.description.tableofcontentsNominations Committeeen_US
dc.description.tableofcontentsRemuneration Committeeen_US
dc.description.tableofcontentsCompliance Committeeen_US
dc.description.tableofcontentsBasie Committeeen_US
dc.description.tableofcontentsRegulation on Corporate Governance Principles of Banksen_US
dc.description.tableofcontentsCorporate Governance in Banking Law No. 5411en_US
dc.description.tableofcontentsManagementen_US
dc.description.tableofcontentsInternal Systemsen_US
dc.description.tableofcontentsAuthorized Institutionsen_US
dc.description.tableofcontentsFinancial Reportingen_US
dc.description.tableofcontentsInternal Control, Internal Auditing and Role of Internal Auditing in Corporate Governanceen_US
dc.description.tableofcontentsControllingen_US
dc.description.tableofcontentsInternal Controlen_US
dc.description.tableofcontentsComponents of Internal Controlen_US
dc.description.tableofcontentsControl Environmenten_US
dc.description.tableofcontentsRisk Assessmenten_US
dc.description.tableofcontentsControl Activitiesen_US
dc.description.tableofcontentsInformation and Communicationen_US
dc.description.tableofcontentsMonitoringen_US
dc.description.tableofcontentsFrameworks for Internal Controlen_US
dc.description.tableofcontentsAuditingen_US
dc.description.tableofcontentsGenerally Accepted Auditing Standardsen_US
dc.description.tableofcontentsTypes of Auditing Based on the Status of the Auditoren_US
dc.description.tableofcontentsExternal Auditingen_US
dc.description.tableofcontentsInternal Auditingen_US
dc.description.tableofcontentsHistory of Internal Auditingen_US
dc.description.tableofcontentsNew Roles, Responsibilities and Definition of Internal Auditingen_US
dc.description.tableofcontentsAssurance and Consulting Servicesen_US
dc.description.tableofcontentsAssurance Servicesen_US
dc.description.tableofcontentsConsulting Servicesen_US
dc.description.tableofcontentsTypes of Internal Auditen_US
dc.description.tableofcontentsFinancial Auditen_US
dc.description.tableofcontentsCompliance Auditen_US
dc.description.tableofcontentsOperational Auditen_US
dc.description.tableofcontentsManagement Auditen_US
dc.description.tableofcontentsDimensions of Internal Auditingen_US
dc.description.tableofcontentsInternal Audit Approachesen_US
dc.description.tableofcontentsInternational Standards for the Professional Practice of Internal Auditingen_US
dc.description.tableofcontentsAttribute Standardsen_US
dc.description.tableofcontentsPurpose, Authority and Responsibilityen_US
dc.description.tableofcontentsIndependence and Objectivityen_US
dc.description.tableofcontentsProficiency and Due Professional Careen_US
dc.description.tableofcontentsQuality Assurance and Improvement Programen_US
dc.description.tableofcontentsPerformance Standardsen_US
dc.description.tableofcontentsManaging the Internal Audit Activityen_US
dc.description.tableofcontentsNature of Worken_US
dc.description.tableofcontentsEngagement Planningen_US
dc.description.tableofcontentsPerforming the Engagementen_US
dc.description.tableofcontentsCommunicating Resultsen_US
dc.description.tableofcontentsMonitoring Progressen_US
dc.description.tableofcontentsResolution of Management's Acceptance of Risksen_US
dc.description.tableofcontentsImplementation Standardsen_US
dc.description.tableofcontentsInternal Audit in Banking Organizationsen_US
dc.description.tableofcontentsObjectives and Tasks of Internal Audit Function Within Banksen_US
dc.description.tableofcontentsPrinciples of Bank Internal Auditen_US
dc.description.tableofcontentsContinuityen_US
dc.description.tableofcontentsIndependent Functionen_US
dc.description.tableofcontentsAudit Charteren_US
dc.description.tableofcontentsImpartialityen_US
dc.description.tableofcontentsProfessional Competenceen_US
dc.description.tableofcontentsScope of Activityen_US
dc.description.tableofcontentsInternal Auditing and Corporate Governanceen_US
dc.description.tableofcontentsRole of Internal Auditing in Corporate Governanceen_US
dc.description.tableofcontentsRole of Audit Committees in Corporate Governanceen_US
dc.description.tableofcontentsCase Studies on Internal Audit Applications of Commercial Banksen_US
dc.description.tableofcontentsResearch Methodology - Case Study Approachen_US
dc.description.tableofcontentsData Collectionen_US
dc.description.tableofcontentsCase Study Interviewsen_US
dc.description.tableofcontentsMain Objectives of the Case Studiesen_US
dc.description.tableofcontentsCase Studiesen_US
dc.description.tableofcontentsInformation About Bank Xen_US
dc.description.tableofcontentsSome Figures of Bank Xen_US
dc.description.tableofcontentsInternal Audit and Internal Control System of Bank Xen_US
dc.description.tableofcontentsInternal Control System of Bank Xen_US
dc.description.tableofcontentsBasic Principles of the Internal Control System in Bank Xen_US
dc.description.tableofcontentsDuties and Responsibilities of Internal Control in Bank Xen_US
dc.description.tableofcontentsWorking Principles of Internal Control Department in Bank Xen_US
dc.description.tableofcontentsControl Techniques Used in Bank Xen_US
dc.description.tableofcontentsBasic Control Areas in Bank Xen_US
dc.description.tableofcontentsInternal Audit Process and Structure of the Board of Internal Auditorsen_US
dc.description.tableofcontentsPosition of the Board of Internal Auditors in Bank Xen_US
dc.description.tableofcontentsAdministrative Structure of the Board of Internal Auditors in Bank Xen_US
dc.description.tableofcontentsPrinciples Related to Internal Audit Operations in Bank Xen_US
dc.description.tableofcontentsDuties and Responsibilities of the Board of Internal Auditors in Bank Xen_US
dc.description.tableofcontentsInternal Control Function of the Board of Internal Auditors in Bank Xen_US
dc.description.tableofcontentsFundamental Characteristics of the Internal Audit Activity in Bank Xen_US
dc.description.tableofcontentsPurpose of the Internal Audit Activity in Bank Xen_US
dc.description.tableofcontentsAudit Plan and Risk Based Auditen_US
dc.description.tableofcontentsCarrying Out the Audit Planen_US
dc.description.tableofcontentsEngagement Typesen_US
dc.description.tableofcontentsPerforming Internal Audit Engagements in Bank Xen_US
dc.description.tableofcontentsInitiating the Engagementen_US
dc.description.tableofcontentsManaging the Audit Engagementen_US
dc.description.tableofcontentsEnding the Audit Engagementen_US
dc.description.tableofcontentsReporting Standardsen_US
dc.description.tableofcontentsActivity Reporten_US
dc.description.tableofcontentsInternal Audit Charter of Bank Xen_US
dc.description.tableofcontentsMissionen_US
dc.description.tableofcontentsIndependence and Objectivityen_US
dc.description.tableofcontentsScope and Responsibilitiesen_US
dc.description.tableofcontentsAuthorityen_US
dc.description.tableofcontentsAccountabilityen_US
dc.description.tableofcontentsStandardsen_US
dc.description.tableofcontentsAudit Committee of Bank Xen_US
dc.description.tableofcontentsPurposeen_US
dc.description.tableofcontentsOrganizationen_US
dc.description.tableofcontentsMeetingsen_US
dc.description.tableofcontentsResponsibilitiesen_US
dc.description.tableofcontentsResults, Conclusions and Recommendationsen_US
dc.description.tableofcontentsInformation About Bank Yen_US
dc.description.tableofcontentsSome Figures of Bank Yen_US
dc.description.tableofcontentsInternal Audit and Internal Control System of Bank Yen_US
dc.description.tableofcontentsInternal Control System of Bank Yen_US
dc.description.tableofcontentsInternal Control Activities in Bank Yen_US
dc.description.tableofcontentsWorking Principles of Internal Control Coordination Departmenten_US
dc.description.tableofcontentsControl Techniques Used in Bank Yen_US
dc.description.tableofcontentsKey Components of Internal Control Process in Bank Yen_US
dc.description.tableofcontentsMajor Control Areas in Bank Yen_US
dc.description.tableofcontentsResponsibility of the Board of Directors in Internal Controlen_US
dc.description.tableofcontentsResponsibilities of Senior Management in Internal Controlen_US
dc.description.tableofcontentsResponsibilities of Other Personnel in Internal Controlen_US
dc.description.tableofcontentsStructure of the Board of Internal Auditors of Bank Yen_US
dc.description.tableofcontentsInternal Audit System of Bank Yen_US
dc.description.tableofcontentsPosition of the Board of Internal Auditors in Bank Yen_US
dc.description.tableofcontentsAdministrative Structure of the Board of Internal Auditors in Bank Yen_US
dc.description.tableofcontentsScope and Responsibilities of Internal Audit Activity in Bank Yen_US
dc.description.tableofcontentsOther Functions and Responsibilities of Internal Audit in Bank Yen_US
dc.description.tableofcontentsSpecial Investigations and Examinationsen_US
dc.description.tableofcontentsConsultancy Servicesen_US
dc.description.tableofcontentsPrinciples Related to Internal Audit Operations in Bank Yen_US
dc.description.tableofcontentsPerforming Internal Audit Engagements in Bank Yen_US
dc.description.tableofcontentsAudit Program in Bank Yen_US
dc.description.tableofcontentsTypes of Engagementsen_US
dc.description.tableofcontentsEngagement Reportingen_US
dc.description.tableofcontentsMajor Elements of Internal Control and Internal Audit in Bank Yen_US
dc.description.tableofcontentsAudit Committee of Bank Yen_US
dc.description.tableofcontentsRoleen_US
dc.description.tableofcontentsResponsibility and Authorityen_US
dc.description.tableofcontentsMeetings and Reportsen_US
dc.description.tableofcontentsDutiesen_US
dc.description.tableofcontentsReporting to the Board of Directorsen_US
dc.description.tableofcontentsResults, Conclusions and Recommendationsen_US
dc.description.tableofcontentsCase Studies: Overall Results,Conclusions and Recommendationsen_US
dc.description.tableofcontentsResults, Conclusions and Recommendationsen_US
dc.description.tableofcontentsIssues Regarding Role of Internal Audit in Corporate Governanceen_US
dc.description.tableofcontentsScope and Objectives oftbe Internal Audit Functionen_US
dc.description.tableofcontentsManagement of the Internal Audit Functionen_US
dc.description.tableofcontentsStaffing of the Internal Audit Functionen_US
dc.description.tableofcontentsInternal Auditing Methodologiesen_US
dc.description.tableofcontentsReporting and Communication of Internal Audit Worken_US
dc.description.tableofcontentsRelationships With External Auditorsen_US
dc.description.tableofcontentsContributions to the Literatureen_US
dc.description.tableofcontentsImplications for Future Researchen_US
dc.description.tableofcontentsLimitations of the Studyen_US
dc.identifier.citationÇakalı, K. R. (2008). Role of internal auditing in corporate governance: Two case studies from Turkey. İstanbul: Işık Üniversitesi Sosyal Bilimler Enstitüsü.en_US
dc.identifier.urihttps://hdl.handle.net/11729/1018
dc.institutionauthorÇakalı, Kaan Ramazanen_US
dc.language.isoenen_US
dc.publisherIşık Üniversitesien_US
dc.relation.publicationcategoryTezen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 United States*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/us/*
dc.subject.lccHF5668.25 .C35 2008
dc.subject.lcshAuditing, Internal.en_US
dc.titleRole of internal auditing in corporate governance : two case studies from Turkeyen_US
dc.title.alternativeİç denetimin kurumsal yönetimdeki rolü: Türkiye'den iki vak'a çalışmasıen_US
dc.typeDoctoral Thesisen_US
dspace.entity.typePublication

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