Internal audit is an independent and objective assurance and consulting activity aimed at improving the activities of an institution and adding value to them.


According to the definition, made by the International Institution of Internal Auditors,

Internal audit is an independent and objective assurance and consulting activity aimed at improving the activities of an institution and adding value to them. Internal audit helps the institution achieve its objectives by introducing a systematic and disciplined approach to assess and improve the effectiveness of the institution’s risk management, control and corporate governance processes.


Why is internal reason needed?
Internal audit in companies and institutions support risk and control assessment activities, monitor business activities, make proposals for risk and control activities, test the appropriateness and effectiveness of controls.The multidimensional scope of the internal audit activity includes financial audit, compliance audit, activity audit and information systems audit.Therefore, internal auditing is considered to be one of the indispensable activities for companies and institutions for the reliability of the financial reporting system, in compliance with laws and regulations, economic activity, efficiency and efficiency of information systems, security and reliability of information systems.Internal audit provides a great contribution to the establishment of managerial accountability in companies and institutions. As a part of risk management, there is a preventive qualification. It improves the quality of corporate governance and raises corporate value. It provides security for shareholders and interest owners. It is insurance of corporate reputation.

How is the independence, impartiality and quality assurance of an internal control provided ?
According to the international internal audit standards; The internal audit activity should be independent and the internal auditors should act impartially while performing their duties. The internal auditors should not assess at least one year before the activities for which they were previously accountable. Internal auditors are considered independent when they can do their work freely and impartially. Internal auditors should be able to access, review and consult with employees at all levels. Aninternal audit manager must be supported by an administrative level within the organization that allows him to fulfill his / her responsibilities.The internal audit manager should prepare and maintain a quality assurance and development program covering all aspects of the internal audit activity and constantly monitoring its effectiveness. This program should include periodic internal and external assessments and continuous internal observations. The program should help the internal audit activity create added value, improve the organization’s activities and provide assurance that it complies with the ethical rules and standards of the internal audit activity.

What are the international internal audit standards?
In enterprises, internal audit activities are carried out in different industries and environments with different legal regulations, scales and characteristics of different institutional structures.”The International Internal Auditing Standards” have been developed by the International Institute of Internal Auditors to identify the basic principles of the internal audit practices, to express and promote added value, and to enable evaluation of its performance, in order to ensure that these differences are properly met by the definition of the internal audit.It is essential to comply with these standards. The non-compliance situations require clarification.The International Internal Auditing Standards consist of two main parts as quality and performance standards.The definition of the objectives, authorities and responsibilities of the Internal Audit activity by a regulation constitutes the quality standards of independence and impartiality, professional competence, professional care and attention, continuous professional development, quality assurance and development program.The management of the internal audit activity, the nature of the job, the task planning, the task assignment, the reporting of the results, the monitoring of developments and the management of the balance risk are performance standards. These standards are supported by implementation recommendations and provide guidance to internal auditors in their work. The internal auditing standards are defined by the International Institute of Internal Auditors (IIA) – Standards Board and are developed by passing it on a permanent basis. The Standards ensure the quality assurance of the advisory services of the internal audit activity.In addition, a culture of business ethics of the internal audit profession is being developed through the “Ethical Rules” published by the IIA.

What are the factors that affect the development and future of internal audit in our country ?

When we evaluate the development of internal audit in Turkey today and the developments affecting the future, we see opportunities and threats to be managed for our businesses and audit professionals.It is seen that as such developments and regulations; the new Turkish Commercial Code accepted by the Turkish Parliamentary Justice Commission and negotiated in the parliamentary general assembly,the Law on Public Financial Management and Control numbered 5018, the European Union negotiating process, the CMB regulations, and the new banking law show that the corporate governance and internal audit gain importance. Considering that our real sector is mainly composed of non-institutionalized family companies and SMEs, Business owners, members of the board of directors, managers should have knowledge about the existence and operation of the internal control system and benefit from the internal audit activity by using internal audit effectively.On the other hand, regulations made by the BRSA and the CMB have started a period in which the responsibilities of the company and the management of the corporation are increasing and internal audit has become a legal requirementin financial and real sector companies, public institutions and organizations.In addition to legal requirements, the need for internal audit activity and the number of competent internal audit professionals are increasing day by day for growth in global competition and sustainability of the quality of corporate.

How is awareness created aboud Internal Audit ?
The following events and similar activities can be done to help raise awareness of business world and society in relation to increasing internal audit.

1. Introducting the internal audit profession to the company employees with a presentation by the internal audit managers in the companies and institutions,

2. Announcement of information about internal audit on communication panels within the company and the organization,

3. Preparing and distributing the newsletter related to the internal audit awareness month within the company and the organization,

4. Making a presentation about the role of internal audit by organizing a meeting with the board of directors and senior managers,

5. Inviting the leading names of the internal audit profession to the company and the institution to make speeches,

6. Encouragement of internal auditors to obtain certificates and information on internal audit certifications,

7. Encouraging employees to participate in internal auditing training and seminars,

8. Informing customers and suppliers about internal audit by the company and the institution,

9. Encouraging employees to become members of professional organizations,

10. Supporting publications and research on internal audit by companies and institutions.

Our Internal Audit Services
The senior management has never been in such a severe need for timely and reliable business intelligence. The fluctuations caused by accounting scandals, annihilating well-known brands in the world a overnightly, showed that business leaders should shift some of their time from putting their strategies into practice to defending tactics for corporate governance.


Many of them are professional and respected professionals with business experience in large companies. They have deep industry experience and special abilities at critical points. Most professional teams have one or more professional certifications.

Customer Special Service Model

The needs and preferences of organizations determine how Densa Audit will deliver its proven methods, tools and services. Corporations and shareholders can participate fully in the process by interacting with Densa’s team. The company’s strategies and strategic objectives guide the completion of the work. The resources needed are subservient to organizations at the right time and in the right place. Cultural and linguistic specialists are easily adaptable and changing according to their priorities. Open communication supports everything that is done for the company, wherever it is needed, through the use of web-technology.

Value Creation

Future process and system improvements can be defined to mean lower costs and higher revenues. Each time, finding cost-cutting opportunities is tried for organizations. The best practices, lessons learned, and suggestions to create more added value are presented to the organization to increase the information capital. Customers are always aware that they can support their personnel with the team of Densa, especially in the areas where expertise is required.