Akademik Veri Yönetim Sistemi
Tezin Türü: Doktora
Tezin Yürütüldüğü Kurum: İstanbul Ticaret Üniversitesi, Sosyal Bilimler Enstitüsü, Türkiye
Tezin Onay Tarihi: 2019
Tezin Dili: Türkçe
Öğrenci: AHMET OĞUZ KOBAN
Danışman: TÜREDİ HASAN
Özet:Internal audit and corporate risk management are the management concepts that are being developed with interaction between each other. Risk based audit approach dominates the todays internal audit applications. Understanding the nature of risks, analyzing, prioritizing and managing them properly are some of the prerequisites of this approach. This can only be achieved by adopting the corporate risk management concept in the organization. Due to this fact, output of the corporate risk management activities is the main input of the internal audit plan. On the other hand, corporate risk management capabilities can only be developed in an organization by the support of the internal audit function. In other words, on one side internal audit is the function that supports the start-up of the corporate risk management applications in an organization, and on the other side internal audit is the main function that benefits from the outputs of corporate risk management. Turkish economy is heavily dependent on the import of energy resources as well as the raw materials used in the production of goods. This fact leads to the deficits in the current accounts of the country resulting the need to increase the ratio of exports over imports. The ability of the country’s economy to produce and sell high value added goods in both domestic and export markets is a critical factor to achieve sustainable economical growth and reaching the goal of Turkey for year 2023 which is positioning in the top ten economies of the world. Therefore it is imperative for Turkish economy to develop the industry sector to reach satisfactory economical growth and to have stabilization in the Turkish Lira. Applying the corporate governance rules by the industrial corporations is one of the key success factors to achieve sustainable long-term growth of the industry sector. Corporate governance is dependent on having effective board of directors and their oversight, audit and directing of the entity’s activities. This is only possible by having an effective and objective internal audit function. The main areas of interest of internal audit are vi internal controls, corporate risk management and corporate governance. Hence, internal audit function has a critical role that the corporate risk management to develop in a company. Although there are some studies to examine the competence level of internal audit function or corporate risk management function of the companies, there are very limited studies to reveal the role of the internal audit to develop the corporate risk management in the industrial companies of Turkey. The aim of this study is to determine the role of internal audit function in developing the corporate risk management activities in the industrial companies of Turkey.