期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：2019
期号：54
页码：46-74
语种：English
出版社：Erciyes University
摘要：As a result of the developments in information technologies,an information-oriented transformation is observed in internal audit techniques.Because it is performed intensive and complex transactions in banking sector it is needed effective internal audit techniques.Fraud risks increase in banking sector because banking process has intense transactions.For this fraud risks decrease minimal level,central audit practices come into prominence as a new internal audit method.This study aims to present important of central audit as a continuous auditing method in combating possible frauds in banking sector.In this context,in order to determine the effectiveness of the central audit in terms of the types of fraud and sources of fraud it is carried out face to face interviews with bank managers having internal auditor origin.At the end of interviews actualizing with bank managers it was found that the central audit was an effective internal audit technique in the fraud prevention.
其他摘要：Bilgi teknolojilerinde yaşanan gelişmelerin bir sonucu olarak iç denetim tekniklerinde enformasyon odaklı bir dönüşüm gözlenmektedir.Bankacılık sektöründe yoğun ve karmaşık işlemler icra edilmesi sebebiyle etkin iç denetim uygulamalarına ihtiyaç duyulmakt
