Evaluation of perceptions of the bank's personnel to the board of inspectors' activities

As of 1990s, economic and financial crises have caused significant changes and opened a new era in Turkish banking industry. In consiquence of these crises, some compulsory regulations became inevitable and during this process, the concepts of internal audit and internal control came into prominence. The audit function which developed in a traditional framework in banking sector until 1990s, began to evolve into modern internal audit function in parellel with the changing conditions and transition was started from traditional audit to risk based audit approach. Basically, this thesis aims to evaluate compliance of the Bank's Inspection Boards and auditors to the mentioned contemporary audit perspective. In the meanwhile, the bank staffs' perceptions on the behaviour and characterictics of the auditors, audit reports, audit processes and awareness levels of regarding the activities of "audit" and "Board of Inspectors" were analysed. Keywords: Bank Auditor, Board of Inspectors, Internal Audit