Abstract
Turkish Abstract: Bu calisma ic denetcilerin uygulamada bagimsizliklarinin degerlendirilmesi amaci ile hazirlanmistir. Belirtilen amaca ulasilabilmesi icin ic kontrol ve ic denetim bolumlerinde gorev yapan personellere yonelik anket calismasi yapilmistir. Uygulamada gelistirilmesi gereken alanlarin belirlenmesi icin faktor analizinin ardindan regresyon analizi uygulanmistir. Analiz sonuclarina gore ilgili belgelere ve kisilere ulasma haricindeki tum alanlarda denetci bagimsizligini sinirlayan hususlar bulunmaktadir. Duzenlemelere tam uyum saglanmasi ve denetcilerin calismalarindan fayda saglanabilmesi icin belirtilen sinirlamalara iliskin bankalarin duzeltici aksiyonlar almasi yerinde olacaktir. Bu baglamda calismada tespit edilen hususlar bankalara yol gosterici olacaktir. Turkiye’de ic denetcilerin bagimsizligina yapilan bu calisma oncu bir calisma olma ozelligi tasimaktadir. English Abstract: This paper is prepared to make an evaluation about independence of bank auditors in practice. In order to reach the stated aim, a research is made with employees who work in internal control and internal audit departments. Factor regression model was performed in order to determine areas to be improved. According to result of analysis, there are some restrictions regarding internal auditors’ independency concentrated on all related areas except reaching required documents and related staff. To compliance with regulations fully and benefit from auditors’ work, it is appropriate that banks should take corrective actions about restrictions. In this context, issues stated in our study will guide bank about characteristics. This paper has pioneer characteristics in terms of independency of internal auditors in Turkey.