A PROPOSAL FOR RISK ASSESSMENT ACTIVITIES OF INTERNAL AUDITORS: USING FUZZY INFERENCE SYSTEMS

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