Information technology provides that electronically manage the commercial activities of business and prepare their financial statements through real-time systems. Development in information technologies has highlighted the effects of increased effectiveness of internal auditing, too. Through these efforts, internal auditing activities are away from traditional auditing approaches, it has directed towards the new auditing approaches based on information technology. Also, developments in information technology are required information and skills for assessing internal auditor’s about effectiveness of internal control. In our study it was examined relationship between application for information technology and internal auditing and the research was carried out in ISE-100 business for evaluating these relationships by internal auditing department.

When the research as to auditing and negotiation is considered through a global view, it can clearly be seen that the literature as to auditing and negotiation in Turkey is quite insufficient. In this sense, this Study aims to assist for providing a theoretical framework. To this end, a comprehensive literature review upon auditing and negotiation is included. In the Study, firstly, the concept and techniques of negotiation are addressed and defined together with negotiation strategies and tactics. Later, the reasons why negotiation is necessary in auditing practices in the sense of auditor-client relationships are introduced and the relevant international standart is outlined. Negotiation strategies preferred by auditors are overlooked from a conceptual point of view in order to illuminate the process and the strategies and tactics used by auditors in a negotiation process are classified. Finally, the most currently preferred thirty eight negotiation techniques are aligned.

Global economic crisis started in USA mortgage market in mid-2007. Through derivative products market the crisis has deeply affected the entire financial sector, spread throughout the world in a short time, and affected every country deeply. In this study, the causes, spillover process and the effects of the last economic crisis on the selected countries have been analyzed. The effects of crisis over the selected economies have been analyzed using 1980-2010 data via Engle-Granger co-integration method. This analysis shows that the growth of countries is mostly affected by private consumption expenditure and export.

An eruption in the credits in the Turkish banking sector has been experienced since 2005. The significant economic parameters coming first that cause this situation are economic growth, inflation, foreign trade volume, privatization, and positive developments in the foreign exchange reserves. Personal loans and mortgage loans constitute a significant portion of the growing credit volume. Moreover, the weights of the foreign banks in Turkey have further increased since 2005. Especially, depending on the improving loans prudent risk management and also effective supervision are important. If necessary attention is not given to these subjects, international financial crises may be seen.

According to art. 395 of Turkish Commercial Code, a member of the board of director is not allowed to make any transactions on for himself or on behalf of another member without the authorization of the general meeting: otherwise that transaction might be claimed to be null and void. Other party of the transaction can not claim that. This rula also might be Applied to limited companies. According to art. 678 of the Turkish Commercial Code whixh regulates the agency without authorization in bills of Exchange; a person who sighnes a bill of exchange without authorization is personally liable of the bill. According to art 778 of the Commercial Code which regulates the provisions applicable to promissory notes, art. 678 on unauthorized agency in bills of exchange is applicable to promissory notes. In many conflicts before the courts, members of the board of directors are the accepter. After a while members assign the promissory note. The holder turns to the partnership for his claim. If the agency is not considered as unauthorized; this may lead to important damages to the company. On tha other side it should be determined whether the member who pays the amount of the promissory note can recourse to the member who issued the promissory note on behalf of the company.