Üçlü hat modeli ve kavramsal çerçevesi

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Thesis Type: Postgraduate

Institution Of The Thesis: İstanbul Ticaret University, Sosyal Bilimler Enstitüsü, MUHASEBE VE DENETİM ANABİLİM DALI, Turkey

Approval Date: 2022

Thesis Language: Turkish

Student: HİCRAN ATMACA

Supervisor: KARAKAYA GENCAY

Open Archive Collection: AVESIS Open Access Collection

Abstract:

The business world have entered the fourth industrial revolution period, where new technologies in coordination can self-produce new solution without any involvement and interaction of people, that emerges operational, financial and cyber risks. While, we have seen great changes in business world, we can say that old models and understandings are insufficient to meet today's needs. There is a need for new models to address changing world. In this study, internal control, corporate risk and internal audit concepts, their characteristics, elements, goals and objectives are briefly mentioned. Following that, in next section, Triple Line of Defense Model emerge and development was explained and the differences between the Triple Line Model and the Triple Line of Defense was discussed. In addition, the differences between the Triple Line of Defense Model and the Triple Line Model is evaluated and the future status of the internal audit unit was discussed in this context.