Özet:
Today, the progress of the relationship between the institutions of the institutional organizations brought by the organization towards the future in competition and the conflicts of interest among the employees within the institutions has brought the factor in every aspect of business life with it. The reason why the concept of risk is frequently encountered in the field of business life is that it can be considered as an opportunity but also it contains many threats. For this reason, it has a great importance to adopt an institutional risk management and a risk-focused internal audit approach in institutions or enterprises. The internal audit unit or internal auditors realize identification and management of the risks that may affect the efficiency of the activities, which may hinder the achievement of the targets set by the enterprise with a risk-based internal audit mentality. Enterprise risk management (ERM) is a systematic process that is ongoing and ongoing throughout the organization, which is used by the company's board of directors, senior management and all other employees to determine the strategies in an integrated manner, and it is designed to identify events that may affect the entity, to manage the risks in accordance with the enterprise risk profile of the enterprise and to provide a reasonable level of assurance regarding the achievement of the entity's objectives. The regulations have been set by Sarbanes-Oxley Law, OECD Corporate Principles and ISO 31000 Risk Standards around the World and by CMB of Turkey Law, Law No. 5018 on Public Administration and Internal Control, New Turkish Commercial Code No. 6012 and 2014-2017 COSO Enterprise Risk Management Integrated Framework in our country. The COSO Integrated Framework has also guided on how to implement and what will happen within the organization, while other laws and regulations also emphasize the importance of risk management and risk-focused audit. In this study, COSO Enterprise Risk Management Integrated Framework, which is adopted and used in the world in internal audit activities, is taken as the basis. In this context, a survey named Internal Audit Analysis within the Scope of Enterprise Risk Management was conducted with the internal auditors working in the state universities in the Marmara Region in order to determine the rate of adoption of the Corporate Risk Management System in public institutions and the effectiveness of implementation in risk-oriented internal audit activities.
