Languages: English Türkçe

What is Internal Audit?

  • Home
  • What is Internal Audit?

What is internal audit?

The role of internal audit is to provide independent assurance that an organisation's risk management, governance and internal control processes are operating effectively.

What do internal auditors do?

We have a professional duty to provide an unbiased and objective view. We must be independent from the operations we evaluate and report to the highest level in an organisation: rectors.

To be effective, the internal audit activity must have qualified, skilled and experienced people who can work in accordance with the Code of Ethics  and the Public Internal Audit Standards.
 

The nature of internal auditing, its role within the organisation and the requirements for professional practice are contained within the International Professional Practices Framework (IPPF).

What is its value to the organisation?

Internal auditors deal with issues that are fundamentally important to the survival and prosperity of any organisation. Unlike external auditors, they look beyond financial risks and statements to consider wider issues such as the organisation's reputation, growth, its impact on the environment and the way it treats its employees.

What is its value to the organisation?

Internal auditors deal with issues that are fundamentally important to the survival and prosperity of any organisation. Unlike SAYIŞTAY (external) auditors, they look beyond financial risks and statements to consider wider issues such as the organisation's reputation, growth, its impact on the environment and the way it treats its employees.

In sum, internal auditors help organisations to succeed. We do this through a combination of assurance and consulting. The assurance part of our work involves telling rectors how well the systems and processes designed to keep the organisation on track are working. Then, we offer consulting help to improve those systems and processes where necessary.