文章基本信息

标题：Corporate Governance, Internal Audit and Quality of Internal Audit: Quality Assurance and Improvement Program
其他标题：Kurumsal Yönetim, İç Denetim ve İç Denetimin Kalitesi: Kalite Güvence ve Geliştirme Programı
本地全文：下载
作者：Kayahan TÜM ; Kayahan TÜM
期刊名称：Çukurova Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1300-3747
出版年度：2013
卷号：17
期号：2
页码：93-112
语种：English
出版社：Çukurova University
摘要：The aim of this study is to find out the relationship between “ 1300 – The Standard of Quality Assurance and Improvement Program” and “Corporate Governance” theoretically, which takes part within International Professional Practices Framework. As a result of the researches in literature, the exterior assesment process, which has been realized within Quality Assurance and Improvement Program and the framework of this programme,has been observed to provide important contributions for the corporate governance applications of the companies. It has been ascertained that especially the external assesment process has made important contributions in finding out the current situation of the internal audit unit, in assuring the firm stakeholders about the operations of the firm and in increasing the professional competence of the internal audit unit .
其他摘要：Bu çalışmanın amacı İç Denetim Mesleki Uygulama Standartları kapsamında yer alan “1300-Kalite Güvence ve Geliştirme Programı Standardı ile Kurumsal Yönetim arasındaki ilişkiyi teorik olarak incelemektir. Yapılan literatür incelemesi sonucunda Kalite Güven
关键词：Internal Audit Quality Assurance and Improvement Program;Corporate Governance
其他关键词：Kurumsal Yönetim;İç Denetim;Kalite Güvence Geliştirme Programı