A model investigating factors which influence the success of risk based approach to internal audit : Turkish agricultural credit cooperatives sample

Globalization, changes in understanding of business administration and tecnology has changed the structure of enterprises. Increasing density of business brings more risky activities within itself. Improvements occured has resulted with the changes in system of audit. The scope of audit activities enlarged from past operations to identifing the risk that may occur in the future.In this study, audit, internal audit, internal control and risk based internal audit are explained. Effects of etic rules, reporting and internal audit types in Turkish Agricultural Credit Cooperatives to the success of risk based internal audit has analized with structural equation modeling and results are critizied.