Changes in internal auditing that cause information technology and an application in ISE-100 businesses for assessing the changes by internal auditing departments

Ensuring reliability of operations that are performing in the developing information technology environment and conducting studies about areas of activity in the business have effected functions of internal auditing an caused to services of assurance and consulting loom large. Widespread use of information technology in business because of control of these technology are on the agenda, in the context of studies in this direction, demand of assurance and consulting services performed by internal audit units have increased. Development in information technologies has highlighted the effects of increased effectiveness of internal auditing, too. Through these efforts, internal auditing activities are away from traditional auditing approaches, it has directed towards the new approaches such as continuous auditing, risk based internal auditing and control self-assessment that are necessary for work environment based on information technology. Developments in information technologies have caused changes in the activities carried out by the business and increased the need for protection against business risks. As a result, activity areas of internal auditing have expanded to include areas of risk management, internal control and corporate governance.In the first part of the study it is focused on information technology and relationship between information technology application and internal auditing. In the second part, it is discussed as well as basic information about internal auditing with assurance and consulting services, approaches applied to internal auditing process and growing activity areas of internal auditing. In the third part, it is examined the effects of changes of information technology in assurance and consulting services of internal auditing functions and internal auditing process. In the fourth part, it is included the result of study that is focused on ISE-100 enterprises for changes internal auditing that cause information technology is assessed by internal auditing department. The results of the study has supported that internal auditing is influenced by developments in information technologies. Developments in information technologies provided to fulfill the function of assurance and consulting, that is emerged with the impact of these technologies, by internal audit units and adopt new approaches. At the same time, activity areas of internal auditing have expanded in businesses that widely use information technologies.