Kurumsal risk yönetiminde denetim komitesi'nin etkinliği ve Türkiye'deki uygulamanın incelenmesi
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2019
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Bu çalışmada, Yönetim Kurulu Denetim Komitesinin ortaya çıkış nedenleri ve bu kapsamda farklı ülke uygulamaları incelenmiştir. Özellikle dünyanın çeşitli ülkelerinde finansal piyasalarda peş peşe yaşanan skandalların ve yolsuzlukların etkisiyle, etkin iç kontrol, iç denetim ve bağımsız denetim mekanizmalarına olan ihtiyaç artmıştır. Dünyada Yönetim Kurulu Denetim Komiteleri 1870'den beri olmasına rağmen, son yirmi yılda kurumsal yönetim açısından değerleri tam olarak anlaşılmıştır. Günümüzde şirketlerin mali durumu ve maruz kaldığı riskler konusunda pay sahipleri yönetimden yeterli, doğru ve zamanında bilgi talep etmektedirler. Bu noktada Yönetim Kurulu Denetim Komitesi hem yönetim kuruluna yardımcı olmaktadır hem de pay sahiplerinin şirket hakkında edinmek istediği bilgiler konusunda onları tatmin eden bir organ konumundadır. Sürekli bir Yönetim Kurulu Denetim Komitesi oluşturulması, yönetim kurulunun yeterli kontrol sisteminin var olmasını ve sürdürülmesini sağlama görevinden kaynaklanan pratik güçlükleri çözmenin bir yoludur. Ayrıca, böyle bir komite hem iç kontrol sistemini hem de iç denetim faaliyetlerini güçlendirir. Yönetim Kurulu Denetim Komitesi, aynı zamanda Kurumsal Yönetim İlkeleri'nin de ayrılmaz bir parçası ve en önemli unsurlarından biridir. Çalışmada kurumsal risk yönetiminde denetim komitesinin etkinliği ve Türkiye'deki uygulama incelenmiş ve denetim komitesi uygulamaları üzerine önerilerde bulunulmuştur. Anahtar Kelimeler: Kurumsal Risk Yönetimi, Denetim Komitesi Etkinliği, İç Denetim, Kontrol Tarih: Mayıs 2019
In this study, the reasons for the emergence of the audit committee of the board of directors and the applications of different countries within this scope are examined. The need for effective internal control, internal audit and independent audit mechanisms has increased, especially in the various countries of the world due to the success of the scandals and corruption in the financial markets. Despite there are audit committees of the board of directors in the world since 1870, the values in terms of corporate governance of them were understood completely in the last twenty years. Today, shareholders' request enough, true and on-time information from the management about the financial conditions and the risks that the companies experienced. At this point, the audit committee of the board manages the board of directors, also It is also an organ that satisfies the information the shareholders want to acquire about the company. The creation of a continioues board of director's audit committee is a way of solving practical difficulties occuring from the duty of the board of directors to ensure the existence and maintenance of an adequate control system. Beside this such a committee makes stronger both the internal control system and internal audit activities. The Audit Committee of the Board of Directors is also an integral part of corporate governance principles and is one of the most important elements. In this study, the effectiveness of audit committees on the Corporate Risk Management and application in Turkey were examined and made recommendations on audit committees applications. Keywords: Corporate Risk Management, Audit Committee Effectiveness, Internal Audit, Control Date: May, 2019
In this study, the reasons for the emergence of the audit committee of the board of directors and the applications of different countries within this scope are examined. The need for effective internal control, internal audit and independent audit mechanisms has increased, especially in the various countries of the world due to the success of the scandals and corruption in the financial markets. Despite there are audit committees of the board of directors in the world since 1870, the values in terms of corporate governance of them were understood completely in the last twenty years. Today, shareholders' request enough, true and on-time information from the management about the financial conditions and the risks that the companies experienced. At this point, the audit committee of the board manages the board of directors, also It is also an organ that satisfies the information the shareholders want to acquire about the company. The creation of a continioues board of director's audit committee is a way of solving practical difficulties occuring from the duty of the board of directors to ensure the existence and maintenance of an adequate control system. Beside this such a committee makes stronger both the internal control system and internal audit activities. The Audit Committee of the Board of Directors is also an integral part of corporate governance principles and is one of the most important elements. In this study, the effectiveness of audit committees on the Corporate Risk Management and application in Turkey were examined and made recommendations on audit committees applications. Keywords: Corporate Risk Management, Audit Committee Effectiveness, Internal Audit, Control Date: May, 2019
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İşletme, Denetim, Denetim komiteleri, Business Administration, Etkinlik, Control, Audit committees, Kurumsal risk yönetimi, Efficiency, Risk, Enterprise risk management, Risk, Risk yönetimi, Risk management