Banka şubelerinin denetimi ve etkinliğinin arttırılması
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2017
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Son yıllarda, işletmelerin ve sermaye piyasalarının hızla gelişmesi, şirket iflaslarının ve ülke krizlerinin de artmasına neden olmuştur. Krizlerinin birçoğunun merkezinde ise finans krizi ve bankalar yer almaktadır. Bankalar çok yoğun ve büyük tutarlarda işlemler yaptıkları için risk çok daha büyüktür. Bu nedenle bankaların denetiminin çok iyi bir şekilde yapılması gerekmektedir. Bankaların denetimi temel olarak üç aşamada gerçekleşir. Bunlardan birincisi, müfettişleri ile yaptığı iç denetimdir. İkincisi, bağımsız dış denetçiler tarafından yapılan bağımsız dış denetimdir (muhasebe denetimidir). Üçüncü ve sonuncusu ise BDDK tarafından yapılan denetimdir (gözetimdir). Literatürde ise; denetim denilince ilk akla gelen bağımsız dış denetimdir (muhasebe denetimidir). Denetim; iktisadi faaliyet ve olaylarla ilgili iddiaların önceden saptanmış ölçülere uygunluk derecesini araştırmak ve sonuçları ilgi duyanlara bildirmek amacıyla tarafsızca kanıt toplayan ve bu kanıtları değerleyen sistematik bir süreçtir. Denetimin temel amacı; işletmenin finansal tablolarındaki bilgilerinin güvenilirliğini sağlamaktır. Denetimle karıştırılan kavramlar da vardır. Kontrol: Bir şeyin doğruluğunu, kayıt ve/veya belgeler aracılığıyla incelemek ve araştırmaktır. Teftiş: Bir şeyin aslını, doğrusunu veya işlerin iyi yürütülüp yürütülmediğini anlamak için yapılan inceleme olarak tanımlanabilir. Revizyon: Gözden geçirmek, tekrar incelemek anlamına gelmektedir. Revizyon diğer kavramların tamamının ortak alanıdır. Denetim genel anlamda, muhasebe denetimi (finansal tablolar denetimi = bağımsız dış denetim), uygunluk denetimi ve faaliyet denetimi olarak üçe ayrılmaktadır. Muhasebe denetimi; Finansal tabloların genel kabul görmüş muhasebe ilke ve standartlarına uygunluğunun ve bir bütün olarak gerçeği yansıtıp yansıtmadığının denetimidir. Uygunluk denetimi; işletmenin belirlediği kurallara uyulup uyulmadığının tespitidir. Uygunluk denetimi, işletmenin belirlediği kurallara uygunluğun araştırılması ise iç denetim adını alır. Şayet bankacılıkla ilgili yasa ve tebliğlere uygunluk araştırılıyorsa; BDDK denetimi ve gözetimi adını alır. Vergi yasalarına uygunluk araştırılıyorsa kamu denetimi yapılmış olur. Faaliyet denetimi; işletme dışındaki uzman kişilerce yapılan, işletme yönetiminin başarısını ortaya çıkarmaya yönelik geniş kapsamlı bir denetim türüdür. Bankalar yoğun faaliyetleri nedeniyle birçok hata ve hile ile karşı karşıya kalmaktadırlar. Bu hata ve hileler nedeni ile finansal tablolardaki rakamların yanlış olması durumuna yapısal risk adı verilmektedir. Bu riski yok etmek için bankalarda, herkesin yetki ve sorumluluklarını belirleyecek, kayıt ve belge düzeni oluşturacak bir iç kontrol sistemi kurulur. Bankalarda iç kontrol sisteminin iyi kurulmaması, işletilememesi veya hileli işlemler sonucunda finansal tablolarda yanlışlık olması ihtimali varsa buna da kontrol riski denir. İşte bu riski de yok etmek için bankalarda bağımsız dış denetim yapılır. Bağımsız denetime rağmen finansal tablolarda hatalar varsa buna da tespit edememe riski denir. Bağımsız dış denetçiler denetim faaliyetleri sonucunda bir denetim raporu yazarlar ve bu raporlarını banka yönetimi ile BDDK'ya iletirler. Denetim raporunun sonucunda dört farklı görüşten biri yer alır. Olumlu görüş; finansal tabloların doğruyu yansıttığını ifade eder. Şartlı görüş; sonucu tam belirlenemeyen birkaç işlem dışında genel olarak tablolarının doğruyu yansıttığının onayıdır. Olumsuz görüş; denetim sonucunda finansal tablolarda önemli yanlışların olduğunu ifade eder. Görüş bildirmekten kaçınma; denetçi bankanın engellemeleri nedeniyle bir görüşe ulaşacak kadar denetim kanıtı toplayamazsa; raporunda olumlu ya da olumsuz bir görüş bildiremez. Bankalarda denetim faaliyetlerinin yürütülmesi sağlamak; gerekli düzeltme ve iyileştirmeleri yönetim kurulu adına yerine getirmekle sorumlu olan bir denetim komitesi kurulmalıdır. Denetim komitesi yönetim kurulu üyelerinden oluşur ve bankanın denetim faaliyetleri ile ilgilenir. Son olarak bankalar yukarıdaki denetimler dışında vergi denetimi gibi farklı denetimlere de tabidir. Bankaların düzenli bir şekilde denetimi hem banka hem de ülke ekonomisi için çok önemli bir konudur. Denetim uzman kişiler tarafından ve ciddiye alınarak yapılmalıdır.
In recent years, the rapid development of companies and capital markets has led to an increase in bankruptcies and country crises. Banks and financial crisis are significant reason of crisis. The risk of banking operations is much greater because they are trading at large amounts. For this reason, banks should be well supervised. The supervision of banks basically takes place in three stages. The first one is the internal audit made by internal auditors. The second is independent external audit made by independent external auditors (accounting audit). The third and the last is supervision made by the BRSA(BDDK). In literature; auditing means Independent auditing (accounting audit) at first. Audit; is a systematic process carried out in accordance with generally accepted accounting principles and standards, investigated the compliance of the information on economic activity with these principles and standards and performed by independent audit personnel. Auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested parties. The main purpose of the audit is to ensure the reliability of records on financial statements. There are many concepts confused with auditing. Control: To check the authenticity of something through records and / or documents. Inspection: It can be defined as examination of something for the purpose of determining the fact and whether the works are carried out properly. Revision: means reviewing, reexamination for correction. Revision term includes all of the other concepts. Auditing in general terms is divided into 3 main categories as accounting audit (financial statements audit = independent external audit), propriety(compliance) audit and operational(performance) audit. Accounting audit(audit of financial statements); It is an audit of whether the financial statements are in conformity with generally accepted accounting principles and standards and whether they reflect the truth as a whole. Propriety(compliance) Audit; It is an audit undertaken to confirm whether a firm is following regulatory guidelines. Propriety auditing takes the name of internal auditing if the regulatory guidelines are set by company It takes the name of BRSA(BDDK) supervision if compliance with laws and communiqués related to banking is being examined. If compliance with tax laws is investigated, public audit will be conducted. Operational(performnace) audit; Is an independent auditing process, made by external auditors, aimed at evaluating the measures instituted by management. Banking industry are faced with many errors and and fradulent operations because of their huge amount of activities. There could be wrong records on financial statements of banks called 'structural risk' because of these errors and fradulent operations. In order to eliminate this risk, banks establish an internal control mechanism that will determine the authority and responsibilities of everyone, and establish the system of records and documents. If there is a possibility of errors in the banks financial statements as a result of poor internal control system, or fraudulent transactions, this is also called 'control risk'. In order to eliminate this risk independent external audit is made for the banks. Despite the independent audit, if there are errors in the financial statements it is called the 'detection risk'. Independent external auditors write audit reports as a result of audit activities and pass these reports to the bank management and the BRSA. As a result of the audit report, one of four different opinions is placed; positive,conditional,negative and avoidance to give an opinion. Positive opinion; The financial statements reflect fairly the truth. Conditional opinion; except for a few operations that can not be completely determined the statements reflect the truth,. Negative opinion; It means that there are significant errors solely and collectively important for the financial statements. Avoidance of opinion; If the auditor unable to obtain sufficient and appropriate audit evidence to support his opinion due to the bank's obstacles; he avoids from reporting a positive or negative opinion. An audit committee should be established which is responsible for carrying out the necessary corrections and improvements on behalf of the board for ensuring that auditing is carried out effectively in banks. The audit committee consists of members of the board of directors and this committee is involved in the bank's audit activities. Finally, banks are also subject to different audits, such as tax audits, otherthan the above. Regular auditing of banks is a very important not only for the bank but also for the country's economy. The auditing should be done by the experts seriously.
In recent years, the rapid development of companies and capital markets has led to an increase in bankruptcies and country crises. Banks and financial crisis are significant reason of crisis. The risk of banking operations is much greater because they are trading at large amounts. For this reason, banks should be well supervised. The supervision of banks basically takes place in three stages. The first one is the internal audit made by internal auditors. The second is independent external audit made by independent external auditors (accounting audit). The third and the last is supervision made by the BRSA(BDDK). In literature; auditing means Independent auditing (accounting audit) at first. Audit; is a systematic process carried out in accordance with generally accepted accounting principles and standards, investigated the compliance of the information on economic activity with these principles and standards and performed by independent audit personnel. Auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested parties. The main purpose of the audit is to ensure the reliability of records on financial statements. There are many concepts confused with auditing. Control: To check the authenticity of something through records and / or documents. Inspection: It can be defined as examination of something for the purpose of determining the fact and whether the works are carried out properly. Revision: means reviewing, reexamination for correction. Revision term includes all of the other concepts. Auditing in general terms is divided into 3 main categories as accounting audit (financial statements audit = independent external audit), propriety(compliance) audit and operational(performance) audit. Accounting audit(audit of financial statements); It is an audit of whether the financial statements are in conformity with generally accepted accounting principles and standards and whether they reflect the truth as a whole. Propriety(compliance) Audit; It is an audit undertaken to confirm whether a firm is following regulatory guidelines. Propriety auditing takes the name of internal auditing if the regulatory guidelines are set by company It takes the name of BRSA(BDDK) supervision if compliance with laws and communiqués related to banking is being examined. If compliance with tax laws is investigated, public audit will be conducted. Operational(performnace) audit; Is an independent auditing process, made by external auditors, aimed at evaluating the measures instituted by management. Banking industry are faced with many errors and and fradulent operations because of their huge amount of activities. There could be wrong records on financial statements of banks called 'structural risk' because of these errors and fradulent operations. In order to eliminate this risk, banks establish an internal control mechanism that will determine the authority and responsibilities of everyone, and establish the system of records and documents. If there is a possibility of errors in the banks financial statements as a result of poor internal control system, or fraudulent transactions, this is also called 'control risk'. In order to eliminate this risk independent external audit is made for the banks. Despite the independent audit, if there are errors in the financial statements it is called the 'detection risk'. Independent external auditors write audit reports as a result of audit activities and pass these reports to the bank management and the BRSA. As a result of the audit report, one of four different opinions is placed; positive,conditional,negative and avoidance to give an opinion. Positive opinion; The financial statements reflect fairly the truth. Conditional opinion; except for a few operations that can not be completely determined the statements reflect the truth,. Negative opinion; It means that there are significant errors solely and collectively important for the financial statements. Avoidance of opinion; If the auditor unable to obtain sufficient and appropriate audit evidence to support his opinion due to the bank's obstacles; he avoids from reporting a positive or negative opinion. An audit committee should be established which is responsible for carrying out the necessary corrections and improvements on behalf of the board for ensuring that auditing is carried out effectively in banks. The audit committee consists of members of the board of directors and this committee is involved in the bank's audit activities. Finally, banks are also subject to different audits, such as tax audits, otherthan the above. Regular auditing of banks is a very important not only for the bank but also for the country's economy. The auditing should be done by the experts seriously.
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Keywords
Bankacılık, İşletme, Banka şubeleri, Bankacılık, Bankacılık Düzenleme ve Denetleme Kurumu, Banking, Business Administration, Bankacılık sektörü, Bank branches, Denetim, Banking, Banking Regulation and Supervision Agency, Etkinlik, Banking sector, Control, Verimlilik, Efficiency, Şube bankacılığı, Productivity, Branch banking, Şubeler, Branchs