Ayşe KELEŞ

BRSA New Regulation GAP Analysis Blockchain and Digital Asset Advisory

• Conducted compliance assessments for the "Regulation on Information Systems and Electronic Banking Services of Banks."
• Evaluated automated and manual control environments.
• Identified regulatory gaps and recommended remediation strategies.

Fintech and Digital Banking Advisory

• Advised on the establishment of digital banks, payment institutions, e-money companies.
• Provided strategic guidance on licensing, regulatory compliance, and operational frameworks.
• Led roadmap development, process optimization, and business model design.
• Assisted in vendor selection and technology implementation.
• Provided consultancy on banking as a service projects.
• Provided consultancy on blockchain projects, including digital asset custody solutions.
• Assisted in vendor selection, revenue model design, and regulatory compliance strategies.
• Supported fintech firms in integrating blockchain-based financial services.

ITGC (Information Technologies General Controls) Audits

COBIT Audits

• Conducted COBIT framework assessments for banks and financial institutions.
• Evaluated process workflows, performed control testing, and documented findings.
• Identified control deficiencies, assessed associated risks, and provided recommendations.
• Conducted follow-up audits to ensure remediation of deficiencies.

Process and Application Audits, SOX Audits

• Assessed key banking processes, including accounting, payment systems, deposits, loans, financial reporting, and treasury operations.
• Performed control testing and documented descriptions, activities, and evidence.
• Developed deficiency tables detailing risks and corrective actions.
• Conducted re-evaluations to verify corrective measures were effectively implemented.
• Evaluated IT general controls in access management, program changes, system development, and operations.
• Conducted tests on control design and operational effectiveness.
• Documented audit findings and prepared Management Letter Points (MLP) highlighting key risks and recommendations.