The Adaptation process of the Turkish bankings auditing system within the auditing system of the European Union

In consequence of development in international financial markets, internal auditsystem became an important and gradually burden subject. Internal audit function submitsimportance to discipline in markets, minimize and control risks, hindrance economic crisisand execute economic activity in a reliable environment.Internal control and internal audit system guarantee to the enterprises for activity,productivity and harmony in law. Internal control is a process which begins in an organizationfrom the lowest personel to the highest.The reason of need of banks to have internal control and internal audit system isbanks? undertake gathering and offering fund. While banks realize this function, they try tomake risk minimize.In Turkey with the aim of providing harmony in law, some arrangements were madeabout internal control and internal audit system in banking sector activities.Both audit focused in risk and institutional management process strengthen TurkishBanking sector more active, productive and controlled.