%0 Journal Article %T CHANGES AND DEVELOPMENTS IN THE UNDERSTANDING OF INTERNAL AUDIT %J - %D 2018 %X The purpose of this study is to examine the historical development process of internal audit, to examine the current situation, to evaluate the changes in internal audit understanding and developments, and to examine the implementation and occupational dimension. In the direction of legal regulations, the dimension of education is examined, internal auditing is evaluated and the current situation in our country is assessed and a number of predictions are made regarding for the future %K £¿£¿ denetim %K Geleneksel £¿£¿ Denetim %K Modern £¿£¿ Denetim %U http://dergipark.org.tr/mbdd/issue/42789/518367