Evaluation of internal auditing function in the banking sector in Turkey with the lights of technological developments: Internal audit 3.0

The purpose of this study is to examine the historical development of internal auditing function and to reveal how it has contributed to organizations, especially in the banking sector in Türkiye, with the lights of new technological developments. Internal audit activities are nowadays called "Internal Audit 3.0" and internal audit function closely follows technological developments in many areas in order to increase the efficiency and effectiveness. With this study, 3 different implementations are applied in a bank in Türkiye which are; "Agile Methodology" in terms of adopting the evolvement of the world, "Big Data" in terms of the increase in the number of transactions and "Image Reading" in terms of analyzing its impacts on the internal audit activities. Along with this study, it is concluded that there is a positive correlation between these new trends and efficiency and effectiveness of internal audit activities.