Measuring the Internal Audit Performance: Tips for a Succesfull Implementation in Turkey
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Description
As a capable emerging country and a candidate for EU accession, Turkey needs both structural transformation
and an ongoing development and harmonization of its capital market legislation. For this reason, corporate
governance framework and the modern internal auditing practices could enable Turkey not only to control its
own risks superior but also to enhance the market's confidence in its commitment to sound fiscal and monetary
policies. In this paper, we evaluate the internal auditing performance metrics considering the Institute of
Internal Auditors (IIA) standards to make relevant recommendations for practitioners in Turkey. In this way, we
aim to increase the awareness on the importance of corporate governance framework and the benefits of
relying on modern internal auditing techniques for companies. We also intend to contribute the performance
improvements in these fields of work.
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Measuring internal audit makale.pdf
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