Evaluation of Internal Control in Turkish Banking Sector in the View of Turkey Legislations and International Internal Control Models

Kartal, Mustafa; ÇOBAN ÇELİKDEMİR, NEŞE

doi:10.1007/978-3-319-77622-4_22

Evaluation of Internal Control in Turkish Banking Sector in the View of Turkey Legislations and International Internal Control Models

STRATEGIC DESIGN AND INNOVATIVE THINKING IN BUSINESS OPERATIONS: THE ROLE OF BUSINESS CULTURE AND RISK MANAGEMENT, ss.433-454, 2018 (SSCI)

Yayın Türü: Makale / Tam Makale
Cilt numarası:
Basım Tarihi: 2018
Doi Numarası: 10.1007/978-3-319-77622-4_22
Dergi Adı: STRATEGIC DESIGN AND INNOVATIVE THINKING IN BUSINESS OPERATIONS: THE ROLE OF BUSINESS CULTURE AND RISK MANAGEMENT
Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI)
Sayfa Sayıları: ss.433-454
Marmara Üniversitesi Adresli: Evet

Özet

Banks are significant financial intermediaries in Turkey and World. They finance most of the trade and economic activities. Taken into consideration banks' this function, banks have systemic importance in some countries like Turkey which has bank-based financial system. Possible problems, which could be seen in banks, would affect financial markets, macro economy and macroeconomic indicators of Turkey. For this reason, banks' auditing, controlling and supervision are a must.