ic-denetim-prosedur.txlf

In en-US locale, dates should be formatted as MM/DD/YYYY (12/20/2021), not in the DD.MM.YYYY format used in Turkish locale.

Suggested: 12/20/2021

In en-US locale, dates are conventionally formatted as MM/DD/YYYY (12/20/2021) rather than the DD.MM.YYYY format used in Turkish.

Suggested: 12/20/2021

In en-US locale, dates should be formatted as MM/DD/YYYY (09/30/2025), not DD.MM.YYYY as used in Turkish locale.

Suggested: 09/30/2025

In en-US, dates should be formatted as MM/DD/YYYY (09/30/2025), not DD.MM.YYYY which is the Turkish convention.

Suggested: 09/30/2025

The Turkish term 'Hizmete Özel' means 'Service-Specific' or 'For Service Use Only', not 'Classified' which refers to restricted/confidential information.

Suggested: Service-Specific

The Turkish term 'Hizmete Özel' means 'Service-Specific' or 'For Official Use Only,' not 'Classified,' which implies a security classification level.

Suggested: Service-Specific

The Turkish term 'Madde' refers to an 'Article' in legal/regulatory contexts, not a 'Clause'.

Suggested: Revised Article

The Turkish term 'Madde' refers to an 'Article' in legal/regulatory documents, not a 'Clause'; 'Rev. Yapılan Madde' should be translated as 'Revised Article' to maintain proper legal terminology.

Suggested: Revised Article

The date format DD.MM.YYYY is not standard for en-US; American English convention uses MM/DD/YYYY or Month DD, YYYY.

Suggested: 12/20/2021

In en-US locale, dates should use MM/DD/YYYY format, not the DD.MM.YYYY format used in Turkish locale.

Suggested: 12/20/2021

In en-US locale, dates should be formatted as MM/DD/YYYY (09/01/2023) rather than the DD.MM.YYYY format used in Turkish locale.

Suggested: 09/01/2023

In en-US locale, dates should use MM/DD/YYYY format; the DD.MM.YYYY format with period separators is not standard for American English.

Suggested: 09/01/2023

In en-US locale, dates should be formatted as MM/DD/YYYY (09/30/2025), not DD.MM.YYYY with period separators as used in Turkish locale.

Suggested: 09/30/2025

In en-US locale, dates should be formatted as MM/DD/YYYY (09/30/2025), not DD.MM.YYYY with dot separators as used in Turkish locale.

Suggested: 09/30/2025

The Turkish proper name contains a special character (ü) that was incorrectly transliterated as 'u' instead of preserving the original diacritic or using the correct transliteration convention.

Suggested: Adıgüzel

The Turkish proper name 'Adıgüzel' contains the character 'ü' (u with umlaut), which was incorrectly transliterated as 'u' in the target, changing the correct spelling of the surname.

Suggested: Kemal Adıgüzel

The Turkish term 'Yürürlük' means 'coming into force' or 'entering into force', not 'Effective Approval'; the correct translation should be 'Effective Date' or 'Coming into Force'.

Suggested: Effective Date

The Turkish term 'Yürürlük' means 'entry into force' or 'effectiveness', not 'Effective Approval'; the correct translation should be 'Effective Date' or 'Entry into Force'.

Suggested: Effective Date

The Turkish 'Grup Başkanı' should be translated as 'Group Head' or 'Group Director' rather than 'Group President', as 'Başkan' typically refers to a head or director position, not a president.

Suggested: Group Head

In Turkish organizational context, 'Başkan' typically translates to 'Head' or 'Chief' rather than 'President' when referring to departmental leadership; 'Group Head' is the more standard English equivalent for this title.

Suggested: Group Head

The Turkish letter 'ü' (u with umlaut) was incorrectly transliterated as 'u' instead of being preserved as 'ü' in a proper name.

Suggested: Kemal Adıgüzel

The Turkish proper name 'Adıgüzel' contains a diacritic (ü) that was removed in the target, altering the correct spelling of the surname.

Suggested: Adıgüzel

In formal English document headings, conjunctions are typically capitalized consistently — 'and' should be 'AND' to match the all-caps heading style used for the rest of the title.

Suggested: RELATED STANDARDS, DOCUMENTS AND RECORDS

In a formal heading in en-US, all major words in an all-caps title should be consistently capitalised; 'and' is lowercase while the rest of the heading is all-caps, creating an inconsistent style.

Suggested: RELATED STANDARDS, DOCUMENTS AND RECORDS

The source term 'Uluslararası İç Denetim Standartları' literally means 'International Internal Audit Standards' but the target expands this to include 'for the Professional Practice of,' which is not present in the source Turkish text.

Suggested: International Internal Auditing Standards

The source term 'Uluslararası İç Denetim Standartları' translates to 'International Internal Audit Standards', not 'International Standards for the Professional Practice of Internal Auditing', which is the full official name of the IPPF framework but not a direct translation of the source term.

Suggested: International Internal Audit Standards

The standard Turkish term 'Bağımsız Denetim Standartları' refers to 'Independent Audit Standards' (not 'Auditing Standards'), which is the established English equivalent used in international audit regulation and professional standards.

Suggested: Independent Audit Standards

The term should be 'Independent Audit Standards' not 'Independent Auditing Standards'; 'Denetim Standartları' refers to audit standards (the standards themselves), not auditing standards (the activity of auditing).

Suggested: Independent Audit Standards

The target uses 'Disciplinary' as an adjective twice, but the source 'Disiplin' in the first instance should be translated as 'Discipline' (noun) to match the Turkish original structure and conventional institutional terminology.

Suggested: Regulation on Discipline and Disciplinary Board Principles

The target uses 'Disciplinary' as an adjective modifying 'Board', but the source 'Disiplin Kurulu' (Discipline Board) should be rendered as a noun phrase; the correct rendering should treat both terms as parallel nouns: 'Discipline and Discipline Board'.

Suggested: Regulation on Discipline and Discipline Board Principles

The target contains a typo/misspelling 'DESCRIPTIONBS' instead of the correct English term 'DESCRIPTION'.

Suggested: DESCRIPTION

The Turkish acronym UMUÇ (Uluslararası Mesleki Uygulama Çerçevesi) should be translated to IPPF based on the English expansion provided, but UMUÇ is a distinct Turkish acronym that should not be replaced with IPPF without confirmation that they refer to the same framework.

Suggested: IPPF (or retain UMUÇ if referring specifically to the Turkish version)

The acronym UMUÇ (Turkish) does not correspond to IPPF (English); UMUÇ stands for 'Uluslararası Mesleki Uygulama Çerçevesi' which should expand to a different English acronym or be transliterated consistently.

Suggested: IMPF (International Professional Practices Framework) or verify the correct English acronym equivalent for UMUÇ

The Turkish term 'Sorumluları' (plural possessive form meaning 'those responsible' or 'responsible parties') is incorrectly rendered as the singular adjective 'Responsible' instead of a noun phrase like 'Responsible Parties' or 'Parties Responsible for Document Creation and Update'.

Suggested: Document Creation and Update Responsible Parties

The Turkish term 'Sorumluları' (plural noun meaning 'those responsible' or 'responsible parties') is incorrectly rendered as the adjective 'Responsible' instead of a noun form like 'Responsible Parties' or 'Responsibles'.

Suggested: Document Creation and Update Responsible Parties

The term 'amir' in Turkish administrative/corporate context typically refers to 'supervisor' or 'manager', but 'fiili faaliyet gösteren amir' should be translated as 'the actual/operational supervisor' or 'the supervisor engaged in actual operations', not 'the immediate supervisor actually carrying out the activity', which awkwardly attributes the activity-carrying-out to the supervisor rather than describing their operational role.

Suggested: the actual supervisor engaged in the activity

In compliance and regulatory contexts, 'mali uygunsuzluklar' refers to 'financial irregularities' or 'financial violations', not 'nonconformities', which is a quality management term.

Suggested: financial irregularities

The phrase 'yürütme sorumluları' in administrative/disciplinary contexts typically means 'responsible officials' or 'execution responsible parties', not the awkward 'implementation responsible persons'.

Suggested: responsible officials

In formal US English professional writing, a slash between nouns ('information/documents') is considered informal; 'information or documents' better suits the register of a compliance/procedural document.

Suggested: or if departments refrain from providing information or documents

In Turkish administrative/compliance contexts, 'mali uygunsuzluk' refers to financial irregularities or financial violations, not generic nonconformities; 'financial irregularities' or 'financial violations' is the appropriate equivalent.

Suggested: financial irregularities

The phrase 'implementation responsible persons' is unnatural and overly literal for formal US English; a polished professional document would use 'responsible implementation officers' or 'designated responsible parties'.

Suggested: action is taken against the designated responsible parties in accordance with the disciplinary procedure

In en-US locale, the standard spelling is 'organization' (with a 'z'), not 'organisation' (British/en-GB spelling).

Suggested: Internal audit helps the organization achieve its objectives by bringing a systematic and disciplined approach to evaluating and improving the effectiveness of the organization's risk management, control and governance processes.

The target uses British English spelling ('organisation') but the target locale is en-US, which uses 'organization'.

Suggested: Internal audit helps the organization achieve its objectives by bringing a systematic and disciplined approach to evaluating and improving the effectiveness of the organization's risk management, control and governance processes.

The Turkish term 'tutanak tutulur' refers to an official record or minutes (protokol/resmi tutanak), not simply 'a record is drawn up'; the more precise legal/administrative term would be 'minutes' or 'an official record is prepared'.

Suggested: minutes are prepared regarding the situation

In Turkish administrative and legal contexts, 'tutanak tutmak' refers to drawing up a formal protocol or minutes, not simply 'a record'; the more precise English equivalent is 'a protocol is drawn up' or 'minutes are recorded'.

Suggested: a protocol is drawn up

The source term 'Holding Yönetim Kurulu Başkanı' refers to the Chairman of the Board of the Holding company, not simply 'Chairman of the Board of Directors' which is generic; the specific 'Holding' qualifier is lost in translation.

Suggested: Chairman of the Board of Directors of the Holding

The source specifies 'Holding Yönetim Kurulu Başkanı' (Chairman of the Holding/Parent Company Board), but the target translates this as 'Chairman of the Board of Directors' without the clarification that this is the Holding/Parent Company board, which is a material organizational distinction.

Suggested: Chairman of the Holding Board of Directors

UMUÇ is the Turkish acronym for 'Uluslararası Muhasebe ve Uyum Çerçevesi' (International Professional Practices Framework), not IPPF which stands for 'International Professional Practices Framework' in English but the acronym should match the source Turkish acronym's English equivalent.

Suggested: IPPF

UMUÇ is the Turkish acronym for 'Uluslararası Muhasebe Uygulamaları Çerçevesi' (International Professional Practices Framework), but the target uses IPPF which is the English acronym; the acronym should be rendered as IPPF in English translation, which is correct, but the source term UMUÇ should map to IPPF as its English equivalent.

Suggested: The target translation is actually correct; UMUÇ (Turkish) → IPPF (English) is the proper equivalent.

The Turkish term 'doğruluk' in this professional context means 'accuracy' or 'correctness', not 'honesty'; the target should reflect precision in work performance rather than moral integrity.

Suggested: perform their work with accuracy, diligence and a sense of responsibility,

The Turkish term 'doğruluk' primarily means 'accuracy' or 'correctness' in professional contexts, not 'honesty'; 'honesty' would be 'dürüstlük'.

Suggested: perform their work with accuracy, diligence and a sense of responsibility,

The Turkish term 'özel durum açıklamalarını' refers to 'special situation disclosures' or 'disclosures of special situations,' but the target renders it as 'disclosures required by the law and the profession in special circumstances,' which reverses the logical relationship and obscures the specific professional obligation being referenced.

Suggested: make special situation disclosures as required by the law and the profession

The sentence begins with a lowercase letter and lacks a subject, making it a fragment rather than a complete, formal policy statement; professional compliance/policy documents in en-US typically use 'They/Members/Employees shall not…' or similar third-person constructions with proper capitalisation.

Suggested: They shall not use the information they possess for personal gain, unlawfully, or in any manner that may be detrimental to the legitimate and ethical objectives of the organisation.

The sentence begins in lowercase and lacks a subject, which is grammatically and stylistically incomplete for formal policy or compliance documentation in en-US; it should start with a capitalized subject (e.g., 'They') or be rephrased as an imperative clause consistent with professional document conventions.

Suggested: They shall not use the information they possess for personal gain, unlawfully, or in any manner that may be detrimental to the legitimate and ethical objectives of the organisation.

In accounting and audit contexts, 'finansal durum' should be translated as 'financial condition' or 'financial status' rather than 'financial position', which typically refers to balance sheet items (aktifler/pasifler).

Suggested: financial condition

The Turkish term 'Operasyon Denetimi' should be translated as 'Operational Control' or 'Operations Control', not 'Operational Audit', as 'denetim' in this context refers to oversight/control rather than audit.

Suggested: Operational Control

The Turkish term 'Operasyon Denetimi' should be translated as 'Operation Control' or 'Operations Control', not 'Operational Audit', as 'denetim' means control/supervision in this context, not audit.

Suggested: Operations Control

The term 'denetlenmesidir' (examination/audit) should be rendered as 'examination' rather than 'audit' to maintain consistency with the broader context of internal control terminology in Turkish auditing standards.

Suggested: This is the examination of the economy, effectiveness and efficiency of the resources and methods used to carry out all business operations of the Company.

The source term 'ekonomikliğinin' should be translated as 'economy' or 'economicness', but 'economy' is ambiguous; the standard audit terminology for 'ekonomiklik' in audit contexts is 'economy' (as the three Es: economy, efficiency, effectiveness), but 'ekonomiklik' more precisely means 'cost-effectiveness' or 'economicness'—however, in audit terminology, the three-pillar audit concept uses 'economy' as the standard English equivalent.

Suggested: This is the audit of the economy, efficiency and effectiveness of the resources and methods used to carry out all business operations of the Company.

The correct terminology should be 'Information Systems Audit' or 'IS Audit', not 'Information-System Technologies Audit'; 'Sistem Teknolojileri' refers to 'Systems' (plural) not individual 'System Technologies'.

Suggested: Information Systems Audit

The term 'Bilgi-Sistem Teknolojileri Denetimi' should be rendered as 'Information Systems Audit' or 'Information Technology Audit', not 'Information-System Technologies Audit'; the hyphenation and plural form are incorrect in the target.

Suggested: Information Systems Audit

BT is the Turkish acronym for 'Bilişim Teknolojileri' (Information Technology), not IT; however, 'IT controls' is the correct English equivalent. The issue is that the source uses 'BT kontrollerinin' (controls of BT/IT) but the target should clarify this refers to Information Technology controls, which it does correctly.

Suggested: No change needed - 'IT controls' is the correct translation of 'BT kontrollerinin'

BT is the Turkish abbreviation for 'Bilişim Teknolojisi' (Information Technology), but in this formal audit context, the standard English term should be 'IS controls' (Information Systems controls) to match the parallel structure with 'information systems infrastructure' used later in the sentence.

Suggested: IS controls

The Turkish term 'Suistimal Denetimi' translates to 'Misuse Auditing' or 'Abuse Auditing', not 'Fraud Auditing'; these are distinct audit types with different scopes.

Suggested: Misuse Auditing

The Turkish term 'Suistimal Denetimi' translates to 'Misappropriation Auditing' or 'Embezzlement Auditing', not 'Fraud Auditing'; 'suistimal' specifically refers to misappropriation or embezzlement rather than the broader concept of fraud.

Suggested: Misappropriation Auditing

The source term 'denetlenmesidir' (derived from 'denetleme') refers to inspection or monitoring in a compliance/governance context, not specifically 'audit'; however, in this context it more accurately refers to 'inspection' or 'monitoring' rather than the formal 'audit' which has a specific technical meaning in accounting.

Suggested: inspection

The source phrase 'menfaat sağlamak amacıyla' in this internal control context means 'for personal gain' or 'for improper benefit', not merely 'to obtain benefits'; the target translation is too neutral and misses the negative connotation of unauthorized or improper use.

Suggested: for personal gain

The term 'denetlenmesidir' (examination/control/monitoring) should be translated as 'examination' or 'monitoring' rather than 'audit', which has a more specific technical meaning in English that may not align with the broader Turkish term.

Suggested: This is the examination of whether the Company's assets and resources are used by employees to obtain benefits.

The Turkish term 'İç Denetim' should be translated as 'Internal Audit' (the audit function itself), but 'Uygulama' means 'Application' or 'Practice', not 'Implementation'; the standard terminology should be 'Internal Audit Application Techniques' or 'Internal Audit Practice Techniques'.

Suggested: Internal Audit Application Techniques

The Turkish term 'İç Denetim' should be translated as 'Internal Audit' (correct), but 'Uygulama Teknikleri' should be 'Auditing Techniques' or 'Audit Techniques' rather than 'Implementation Techniques' to accurately reflect the domain-specific meaning in internal audit practice.

Suggested: Internal Audit Techniques

In Turkish audit/control contexts, 'Denetçiler' refers to inspectors or examiners, not auditors; the target term 'Auditors' is inconsistent with the inspection/examination nature of the activity described.

Suggested: Inspectors

The source uses 'denetim' (inspection/examination), but the target renders it as 'audit', which is a narrower concept; consistency with 'Denetçiler' (inspectors) would require 'inspection' here.

Suggested: inspection

The source term 'Denetçiler' (inspectors/auditors in a regulatory inspection context) is rendered as 'Auditors', but in Turkish administrative law, 'denetçi' typically refers to an inspector or controller in an official oversight capacity, not an auditor in the financial audit sense.

Suggested: Inspectors

The Turkish term 'Denetlenen kurum' refers to the entity being audited; 'audited organisation' is the correct standard equivalent in English audit terminology.

Suggested: Evidence provided by the audited entity:

In audit context, 'denetlenen kurumlar' should be translated as 'audited entities' or 'auditees' rather than 'audited organisations', which is less precise terminology in standard audit English.

Suggested: audited entities

In audit context, 'denetlemek' (to audit/examine) when applied to information should be translated as 'examine' or 'verify' rather than 'audit', as auditing information is non-standard terminology; the correct phrase would be 'examine' or 'verify this information'.

Suggested: examine this information

The phrase 'Denetim kanıtlarını desteklemek' means 'to support audit evidence' but in this context it should mean 'to substantiate/corroborate audit evidence' or 'to strengthen audit evidence'; using different sources is meant to strengthen the evidence itself, not merely support it.

Suggested: to substantiate audit evidence

The term 'bağımsız denetim tekniklerinden' refers to audit techniques in general, not specifically 'independent audit techniques'; 'bağımsız' here modifies the nature of the techniques used by an internal auditor for objectivity, but the standard terminology in auditing is simply 'audit techniques' or 'audit procedures,' not 'independent audit techniques.'

Suggested: audit techniques

In accounting and financial contexts, 'demirbaş' refers to fixed assets or property, plant, and equipment (PP&E), not merely 'fixtures'; 'fixed assets' is the appropriate accounting term.

Suggested: the accuracy of fixed assets

In technical contexts, 'Doğrulama' is more accurately translated as 'Verification' rather than 'Confirmation', as it refers to the process of confirming correctness or validity through systematic checking.

Suggested: Verification Technique

In auditing terminology, 'doğrulama işlemleri' should be translated as 'confirmation procedures' (which is correct), but 'borçları' (liabilities/payables) requires 'payables' which is correctly rendered; however, the term 'doğrulama' in this audit context more precisely refers to 'confirmation' as a specific audit technique (confirmations sent to third parties), making 'Confirmation procedures' the correct technical term.

Suggested: Confirmation procedures

The Turkish term 'denetlenmesi' (supervision/examination) should be translated as 'examination' or 'supervision', not 'audit', which has a more specific technical meaning in English financial/legal contexts.

Suggested: examination of compliance with legislation and other rules

In formal legal/compliance English, 'reflect the truth' is an unusual and informal phrasing; standard professional usage would be 'accurately reflect reality' or 'are authentic/genuine'.

Suggested: determination of whether the documents submitted are authentic

The target locale is en-US, which uses the spelling 'checks' rather than the British English 'cheques'.

Suggested: checks

In accounting and audit contexts, 'karşılıklı hesaplar' refers to 'intercompany accounts' or 'mutual accounts,' not 'reciprocal accounts,' which is a non-standard accounting term.

Suggested: intercompany accounts

In Turkish corporate governance terminology, 'İcracı YK' (Executive Board) should be translated as 'Executive Committee' or 'Management Board' to distinguish it from the overall Board of Directors; 'Executive Board' is ambiguous in English.

Suggested: Executive Committee

The Turkish term 'denetlenmesi' (inspection/examination) should be translated as 'inspected' rather than 'audited', which implies a more formal financial or compliance review.

Suggested: inspected

The standard English term for 'İç Denetim' in corporate governance contexts is 'Internal Audit', not 'Internal Audit Department'; the target unnecessarily adds 'Department' which is not in the source and creates inconsistency with standard terminology conventions.

Suggested: Internal Audit

The source term 'denetim açılış maili' (audit opening/commencement email) should be rendered as 'audit opening email' or 'audit commencement email' rather than 'official kickoff email', which adds non-source terminology ('official' and 'kickoff') not present in the original.

Suggested: audit opening email

The source uses 'denetim' (audit) but the target introduces 'Directorate' as the subject without corresponding source text, and shifts from the general passive construction to an active one with a specific organizational entity not mentioned in the source.

Suggested: Each audit is planned in detail to ensure the efficient use of audit resources and to minimize the impact on the audited party.

In the context of assurance levels and compliance frameworks, 'denetim' should be translated as 'inspection' or 'verification' rather than 'audit', which has a more specific meaning in English and does not align with the standard terminology for assurance frameworks.

Suggested: Assurance levels represent a top-down inspection approach.

In auditing terminology, 'Maddi Doğruluk Testleri' should be translated as 'Substantive Tests' or 'Tests of Details', not 'Substantive Tests of Transaction Accuracy'; the target adds 'of Transaction Accuracy' which changes the meaning and is not the standard audit terminology equivalent.

Suggested: Substantive Tests of Transactions

The Turkish term 'maddi test' is the standard audit terminology for 'substantive test' or 'substantive testing', not 'substantive testing of transactions' which is overly verbose and non-standard in audit English.

Suggested: substantive test

The term 'maddi doğruluk testleri' should be translated as 'substantive audit procedures' or 'substantive procedures' in standard auditing terminology, not 'substantive tests' which is less precise.

Suggested: substantive procedures

İç Denetim (Internal Audit) is a specific function/department, not simply 'the auditor'; the target should preserve this institutional meaning.

Suggested: Internal Audit

The term 'Nihai Taslak' should be translated as 'Final Report' or 'Final Draft Report', but the insertion of 'the auditor prepares' changes the meaning; the source text does not specify who prepares the report, only that the format is created.

Suggested: the Final Draft report format is created

The phrase should convey that the Board is informed 'about the process' or 'regarding the procedure,' not 'of the process,' which is semantically awkward and suggests the Board learns the nature of a process rather than being notified about a specific situation.

Suggested: is informed about the process

The source uses 'Nihai Taslak' (Final Draft) for the first report, but the target should consistently render this as 'Final Draft Report' to maintain parallel structure with 'Final Report' used later in the same sentence.

Suggested: The Final Draft Report is submitted to the Members of the Holding Board of Directors. After their input is received, the Final Report is shared with the Chairperson of the Holding Board of Directors.

The source 'sorumludur' means 'is responsible for' (accountability), not 'applying' or 'implementing'; the target incorrectly adds an action verb that changes the meaning from responsibility to active execution.

Suggested: is responsible for appropriate follow-up procedures

In Turkish audit and compliance contexts, 'denetim yöneticisi' typically refers to an 'audit director' or 'audit supervisor' rather than 'audit manager', reflecting a higher hierarchical position.

Suggested: audit director

The source 'takip prosedürleri' (follow-up procedures) has been incorrectly rendered with an added subject 'the auditor performs' that is not present in the source text, changing the meaning from a general procedural statement to an actor-specific one.

Suggested: appropriate follow-up procedures are applied

The source term 'inceleme' (examination/review) has been translated as 'examining evidence', but the source does not specify 'evidence' as the object—it is a standalone term in the list of procedures.

Suggested: examination

The source term 'denetim raporunda' (audit report) should be rendered as 'audit report' not generic 'report', as this is the specific document type referenced in audit contexts.

Suggested: as stated in the audit report

The source 'Denetçi' refers to the auditor, but in this audit context 'faaliyetin' (activity) likely refers to corrective actions or remediation, not a generic management activity; the target should clarify this is about corrective action completion.

Suggested: Once the auditor concludes that the corrective action has been carried out

The Turkish 'Yönetim Kurulu' should be translated as 'Board of Directors', not 'executive Board of Directors'; 'executive' modifies the following 'icradan' (executive body), not the Board itself.

Suggested: the relevant Board of Directors responsible for executive matters

In Turkish organizational context, 'İcra Kurulu' typically refers to the 'Executive Committee' or 'Management Board', not 'Executive Board', which is a less common designation.

Suggested: Executive Committee

The Turkish term 'Denetime ilişkin' refers to an inspection or examination opening, not specifically an 'audit' opening; 'inspection opening email' would be more accurate in this context.

Suggested: The inspection opening email

The source term 'Denetim Direktörlüğü' should be translated as 'Audit Directorate' or 'Audit Office', not 'Internal Audit Directorate', as the Turkish term does not contain the modifier 'iç' (internal) that would justify adding 'Internal' in English.

Suggested: The Audit Directorate

In Turkish corporate compliance contexts, 'Etik Hat' refers to an ethics hotline or ethics helpline, not a generic 'Ethics Line'; the standard English term is 'Ethics Hotline' or 'Ethics Helpline'.

Suggested: Ethics Hotline Notifications

The Turkish term 'Yapısal Risk' (structural/built-in risk) should be translated as 'Structural Risk' rather than 'Inherent Risk', which would be 'İçkin Risk' or 'Doğal Risk' in Turkish.

Suggested: Structural Risk

The Turkish term 'Tespit Edememe Riski' literally means 'Risk of Failure to Detect' or 'Undetected Risk', not simply 'Detection Risk', which reverses the meaning.

Suggested: Failure to Detect Risk

The Turkish term 'Suistimallerin' (misuse/abuse) is mistranslated as 'Fraud'; the correct translation should be 'Abuse' or 'Misuse'.

Suggested: Detection of Abuse

The term 'ŞEMASI' (schema/diagram) is more precisely translated as 'DIAGRAM' rather than 'CHART'; 'PROCESS FLOW DIAGRAM' is the standard technical term in English.

Suggested: PROCESS FLOW DIAGRAM

The standard English term for 'akış şeması' is 'flowchart' (one word or sometimes 'flow diagram'), not 'flow chart' (two words), though both are acceptable; however, 'process flowchart' is the more conventional phrasing in technical documentation.

Suggested: The process flowchart is provided in the annex to the procedure.