Internationally Recognized Internal Control Framework Internationally recognized internal control is a meticulously designed system to ensure an organization can reasonably achieve its objectives. The preeminent model for such a system...
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IIA’s New Practice Guide on Assurance Mapping This latest guidance helps practitioners make the most efficient use of their assurance resources by discussing how to develop, use, and update assurance…
Dr. Esin Nesrin CAN Marmara University, SBE Dr. Cem ÇETİN Marmara University Internal Audit Unit Head This study examines the awareness generated by the internal control regulations outlined in...
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Internal control is not an internal audit activity or ex-ante financial control. Internal control starts with a robust internal control environment, not with written procedures. Internal control is not a...
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Author: Mehmet Kamil Tarhan The subject of this study is our aim to inform our readers about virtual currencies (digital and crypto currencies), especially BITCOIN, and their technological infrastructure, Blockchain,...
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Financial Audit It evaluates whether the financial report data are compatible with the real value of the audited unit's assets, liabilities, financial resources, asset management, and allocated budget appropriations. Compliance...
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Risk: The potential consequences of possible threats that prevent an institution, unit, or activity from achieving its goals. Risk Management: It is a dynamic process of evaluating the risks faced...
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Honesty The integrity of internal auditors builds trust and thus provides a basis for relying on their judgments. Objectify Internal auditors demonstrate the highest level of professional objectivity when collecting,...
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Characteristics of the Internal Auditor professional skepticism Independence Don't insist on the truth Communication skills Continuous improvement Membership in professional organizations professional certification Follow best practices and developments Don't be...
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