YATIRIM VE KALKINMA BANKALARINDA RİSK ODAKLI İÇ DENETİME YÖNELİK UYGULAMA ÖNERİSİ
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Although the concept of risk can be defined in different terms, especially in the financial world; it expresses the possibility of loss due to differentiating of the actual results. The concept of risk associated with the words of harm and danger in the traditional sense has begun to be used in the modern age with the possibility of producing opportunity and alternative income. While the purpose of the establishment of the banking system was to bring together the fund supply and demanders at first, with the increasing range of products and services, it has become an indispensable part of life for every individual without exception. As a matter of fact, it is indispensable for modern economies in terms of the activities it carries out. Risk management in banking is of great importance for the household, sector and country economies as it continues to operate in the environment where there are many micro and macro risks. Risk management is a comprehensive concept including audits as well as taking the position of banks in compliance with the risk appetite. In order for the sector to continue its activities in a healthy manner, internal audit mechanisms that supervise the activities of banks should also carry out their transactions within this scope. According to organization in Turkey banks may be subjected to triple distinction; deposit, participation, investment and development banks. In the literature, although there are limited studies on risk-oriented internal audit in deposit and participation banks, no studies were conducted for risk-oriented internal audit for investment and development banks. The mentioned situation has been our main motivation source in our study. In this context, it will be focused on risk identification through sample scenarios in investment and development bank operating in Turkey, evaluation, and it will be made in practice for establishing the appropriate risk matrix. Focusing on the benefits of carrying out risk-oriented internal audit, our study is aimed to shed light on these and similar works to be done in the future.