Denetişim

Yazarlar: Rasim HACIOĞLU, Günay Deniz DURSUN

Konular:-

Anahtar Kelimeler:Insurance,Legislation,Internal Audit,Risk Management

Özet: The internal audit function which aims to provide independent and objective assurance and consulting activities to the corporates has critical importance for managing the risks effectively and sustaining the efficiency and profitability of corporate entities. The mentioned importance increases in insurance area due to the insurance is a risk management activity and depending on the sector companies meet with the risks which have various types and levels as consistently. As well as this importance of internal audit function in insurance sector, it is a legal obligation in Turkey to constitute an internal audit system and perform audit activities in insurance companies. In this study, the place, importance and existing status of internal audit function in Turkish insurance legislation have been searched and by the search it is aimed to detect the improvement areas in the legislation and make the recommendations to the related parties to be able to increase the effectiveness of internal audit activities in the insurance sector.

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