Özet:

The advanced information technology affects all the functions of the business, while the control function is naturally deeply influenced by these developments. The task of internal audit is to add value to the business and to provide consultancy services independently within the business. At the same time, internal audit should ensure that the top management takes measures by pre-defining the risks that the enterprise may encounter. The new risks arising from the change in information technologies threaten the corporate structure, security and data privacy of the company. In the context of all these developments, the internal control function against new risks also changes its structure, while it needs to work in accordance with the developing information technologies to effectively tackle risks. The integration of social media, mobile devices, big data and cloud computing technologies into operating systems has led to the emergence of new generation of risks while contributing significantly to the system efficiency. In fact, this situation causes to manage the risks. In this context, internal audit will be able to protect the business by using information technologies in the management of risks that develop.  Information security has now become a risk that all internal auditors should pay attention to in their work and threatens the future of. After the study identified what the risks the developing information technology brings to, it was discussed how internal audit should fight these risks and how to adapt to the new situation.

Anahtar Kelimeler: