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ABSTRACT
ENHANCING EFFECTIVE BANKING BUSINESS FOR INTERNAL
AUDITING AND RISK MANAGEMENT SYSTEM WHICH ALLOWS TO
REACT PROBLEMS AND SOLUTAIN PROPOSALS
CASE STUDY ON THE EXAMINATION AT A COMMERCIAL
BANK’S APPLICATIONS
Levent SEZAL
Ph.D. Thesis, Business Department
Supervisor: Prof. Dr. A.Kadir TUAN
December-2006, 321 Pages
Set of techniques and procedures are designed to provide reasonable assurance that
business objectives will be achieved effectively is defined internal control system.
As in all company management, internal auditing function has an important role in bank
management. Efficient internal auditing and risk management systems are needed in
order to continuant the banking operations in a fully and trusty way. Each bank’s
banking operations can be different from each other and each bank may have internal
auditing and risk management understanding peculiar to each other. But all banks are
obligated to audit their operations according to the banking rules and laws. For this
purpose banks should employ enough auditors.
By borrowing financial founds and giving loans to costumers banks are the most
determined rings of the process of the financial intermediation. Because of money
trading and liquidity of their assets banks face high level of risks, to minimize risks and
controlling risks are main issues in bank management.
In this study, the reasons why banks are needing effective internal auditing and risk
management system and main components of effective internal auditing and risk
management in banks are evaluated. In this context, after evaluating operational
structure of banks and the components of internal auditing and risk management system
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