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Government accounting shows the assets and resources of the government, the changes that occur in them, to provide the necessary information to evaluate the effectiveness of the government in revenue and expense management, and to produce the information required by economic management. In this context, the past, present, and future of the Turkish government accounting system discussed in the theoretical framework in the study.

Purpose: The study is designed to investigate internal audit functions in banks’ cyber security governance processes by assessing the pros and cons of blockchain technology through swot analysis.

Need of the Study: The study is needed to clarify the complexities in internal audit fields integrated into cyber security governance and explore the blockchain application opportunities.

Methodology: Blockchain technology is explored from the point of technical concepts and policy framework by swot analysis to propose a set of solutions for continuous audit methods in cyber security governance.

Limitations: The sample of this study is limited to the personal ideas and evaluations of academicians, experts in the banking sector and legal regulators of Türkiye, with the data received between March and December 2021.

Findings: Blockchain technology can be applied as an alternative to conventional risk control methods as a mechanism of continuous audit methods to reduce human mistakes and special causes.

Practical Implications: The control of risk management operations for cyber security processes should be performed with the support of audit units of the banks. Therefore, innovations are being implemented to cyber-risk controls to drop the defects that cause technical and ethical issues with blockchain technology as a way of using automation. So, this advancement can be applied in audit operations practically for unanticipated events which can emerge in cyberspace to mitigate inherent risk to residual levels. However, there is ample room to adapt this technology for cyber security management and audit practices from the point of view of the labour force, regulations and environmental issues.

Purpose: The aim of this study is to reveal the opinions of the auditors, academicians, and institutions that published integrated reports regarding the development and execution of the assurance process of integrated reports.

Design/methodology/approach: For this purpose, interviews were conducted using qualitative research technique to determine awareness about integrated reporting and combined assurance. Within the scope of the research, semi-structured interviews were conducted with six auditors, five academicians, and five workers in institutions that published integrated reports. Qualitative data analysis method was used to analyze the data.

Findings: As a result of the research, combined assurance process criteria were proposed in the integrated reports which in line with the opinions of the participants.

Originality/value: Institutions around the world are increasingly publishing integrated reports. However, when institutions publish integrated reports, there is no clear standard or any guidance on how to ensure the reliability of these reports. It is seen that AA1000, ISAE3000, GRI Standards, and some local standards are used to provide assurance. At this point, the combined assurance model can be used for the reliability of the information in the integrated reports. Integrated reporting and combined assurance are still relatively new concepts in Turkey. Furthermore, this study is important in terms of the lack of studies on how to provide combined assurance for integrated report when scanned related literature in Turkey. Although readily integrated reporting continued in Turkey, it continues to be an area of application is still under development. In particular, the research reflects the level of integrated reporting awareness and how to ensure assurance of these reports.

Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.