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Abstract


INTERNAL AUDITING SYSTEMS IN BANKS: PROBLEMS AND SOLUTION PROPOSALS IN IMPLEMENTATION

Internal auditing systems have been made compulsory for banks by the Banking Regulatory and Supervisory Agency in order to prevent scandals in the financial sector and the losses that develop accordingly. Internal auditing units are in a very important position in terms of their functions in banks. For this reason, the diversity and complexity of the control activities carried out by the internal auditing units led to the need to examine the methods of implementation of the internal control systems on their own. Many factors need to be investigated over time such as what functions an effective internal auditing system will perform, methods of working, what risks can be eliminated with these methods, risks that can be prevented and not prevented, precautions to be taken, efficient working environment and reasons affecting the efficiency of the internal auditing system. The aim of this study is to analyse the factors that form the internal auditing system in banks and to bring proposals for this the problems encountered in practice. According to the results of the research the problems in practice are divided into three as, problems arising from banks, controllers and legal / technical regulations, and various solutions are proposed for these problems.



Keywords
Internal Audit, Banking, Internal Auditing Systems in Banks.



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