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Abstract

Financial crisis that emerged in the international markets and accounting abuses as Enron, Worldcom in the U.S.A. that brought out the need of detection of the risks that organisations will encounter in the future and the management of these risks. Organisations to use risk management as an auxiliary tool in order to reach the stated targets raised management’ expectation about adding value of internal auditing. Risk based internal auditing which is the present latest stage of internal auditing and which brings to create achievement that having expected from internal auditing place the retrospective point of view the conventional control mentality on one side and had focused on risks that organisations will encounter. As to achieve succeess in the risk based internal auditing is possible with an effective risk assessment studies performed within this period. Risk findings obtained as a result of risk assessment studies constitute an important support to internal auditors at the stage designing of plannimg. In this study, risk based internal auditing which constitutes of today’s internal auditing mentality is tried to explained and risk assessment studies which are this process’ the most important stage has been considered within the scope of internal auditing units performed studies.