Evaluation of between Azerbaijan and Turkey Central Bank auditng ethods

Turkey and Azerbaijan are important in developing countries where the banking sector has a significant size in the financial sector. Especially in the last two decades, the importance of the banking system in these countries has increased significantly due to the effects of globalization and the improvement in the financial sector. As these two countries aim to grow in the coming years, the efficiency of the banking sectors in these countries should be increased. It is emphasized that the concept of thesis work audit is one of the important factors in bank activity. The main purpose, task and types of the audit are broadly addressed. The relations of the controllers are also included in the explanations. In this respect, the evaluation of the audit principles in terms of Basel was also made. The Market Discipline of the Basel Committee, Capital Adequacy and the control of the Bank's operational process are very important for the audit process of banks to gain importance and risk management to be realized. Significant differences in the audit process is essentially the Central Bank of Azerbaijan and Turkey in the study, significant technical and market surveillance is carried out on the opposite side comparison of similar and most important external audit practices. Azerbaijan and Turkey to the audit process of the Central Bank a similar model (France Bank model) implement and money - but not the risk management of financial tools they enjoy their lending practices and is effective in terms of overall market discipline.