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89
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38
According to Law number 5018, assessing management and control structures of public administrations based on objective risk analyses is one of the duties of internal auditors. Subjective behaviors arising from individual prejudices are in contradiction with auditing philosophy. Fuzzy inference systems that are appropriate for uncertainty, which risk involves, and for human behaviors might provide objective results. In this study, a comparison of traditional and fuzzy inference methods is made over an application based on explanations in Ministry of Finance-the Internal Audit Coordination Board-Risk Assessment Guide for Public Internal Audit.
according to law number 5018 arbitrary management and control structure of public administrations based on leadership risk abuse is one of the duties of internal auditors subjective behaviors classification from individual prejudices are among auditing philosophy fuzzy inference systems that are suitable for uncertainty which risk assessment and for human behaviors may provide results in the traditional and fuzzy inference methods are made over an application based on explanations in ministry of financethe ınternal auditory for public audition for public audition audition for public audition for public audition
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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