Yeni Türk Ticaret Kanunu kapsamında risk odaklı iç denetimin etkisi ve meslek mensupları üzerine bir anket çalışması
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Date
2015
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Open Access Color
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Abstract
Son yıllarda gelişen ekonomik düzen, finansal piyasaların gelişmesi, işletmeleri rekabet edebilme yeteneklerini geliştirmeye yöneltmiştir. İşletmelerin rekabet gücünü korumaya ve bu rekabet gücünü sürdürebilmeleri için, yönetimlerin etkinliğini sağlamaya yönelik çalışmalar yapmaktadır. Yönetimin etkinliği sağlayabilmek için işletme risklerini önceden tahmin edilebilmesi ve bu riskleri önlemeye yönelik çalışmalar yapılmasına bağlıdır. Bu riskleri önleme konusunda, risk odaklı denetim anlayışı ortaya çıkmış ve işletme açısından oluşabilecek riskleri önlemeye yönelik çalışmalar yapmaktadır. Risk odaklı iç denetim ve kurumsal yönetim ilkeleri ışığında ülkemizde son yıllarda önemli atılımlar öne çıkmaktadır. 6102 sayılı Türk Ticaret Kanunu ile işletmelerin risklere yönelik komiteler oluşturulması da bu yönde olumlu gelişmelerdir. Son gelişmeler ışığında risk odaklı iç denetimin, iç kontrol sistemi ve kurumsal risk yönetim ilkeleri ile olan ilişkilerine yönelik kavramlar açıklanmıştır. Birinci bölümde iç kontrol sisteminin tanımı, unsurları, iç denetim ve risk yönetimi ile olan ilişkisi açıklanmıştır. İkinci bölüme iç denetimin tanımı, unsurları, Dünya'da yaşanan gelişmeler ve Türkiye mevzuatındaki gelişmeler ve risk yönetimi açısından iç denetimin önemine yer verilmiştir. Üçüncü bölümde; riskin tanımı, risk çeşitleri, risk yönetimi, kurumsal risk yönetimi, riskin yönetimi ve risk odaklı iç denetimin Yeni Türk Ticaret Kanunu ile olan ilişkisi anlatılmıştır. Dördüncü bölümde risk odaklı iç denetim ile ilgili meslek mensuplarına yönelik bir anket çalışması uygulanmıştır. Anahtar Kelimeler: İç kontrol, İç Denetim, Risk odaklı İç Denetim.
The improved economic order and the growing of the financial markets has boomed the competitiveness of the enterprises. The enterprises have been trying to preserve and maintain their competitiveness by ensuring the effectiveness of their administrations. The enterprises need to estimate the possible risks in advance and take the necessary steps in order to continue their existence. The enterprises has developed a new understanding which is named 'risk based auditing. The target of the risk based auditing is to prevent the possible risks which might threaten the enterprises. In recent years, there has been some progresses in the light of risk based internal auditing and institution management in Turkey. Establishing the committees to prevent the risks by means of Turkish Commercial Code No 6102 is a positive development. Risk based internal auditing, internal control systems and institutional risk management principles and the related terms have been explained in the light of recent developments. In the first part, the definition of the internal control systems, their elements and the connection between the internal control systems and internal auditing / risk management have been explained. In the second part, the definition of the internal auditing and its elements have been explained. In addition, it has been touched upon the significance of the recent developments in the World and the developments of the Turkish legislation. Also, the importance of the internal auditing in terms of risk management has been mentioned. In the third part, the definition of the risk, the variety of risks, risk management, institutional risk management, the risk management and the relationship between the risk based internal auditing and the new Turkish Commercial Law have been explained. In the fourth part, the results of an questionnaire study can be found. The survey was conducted with the risk based internal auditing professionals. Key Words: Internal Control, Internal Auditing, Risk Based Internal Auditing
The improved economic order and the growing of the financial markets has boomed the competitiveness of the enterprises. The enterprises have been trying to preserve and maintain their competitiveness by ensuring the effectiveness of their administrations. The enterprises need to estimate the possible risks in advance and take the necessary steps in order to continue their existence. The enterprises has developed a new understanding which is named 'risk based auditing. The target of the risk based auditing is to prevent the possible risks which might threaten the enterprises. In recent years, there has been some progresses in the light of risk based internal auditing and institution management in Turkey. Establishing the committees to prevent the risks by means of Turkish Commercial Code No 6102 is a positive development. Risk based internal auditing, internal control systems and institutional risk management principles and the related terms have been explained in the light of recent developments. In the first part, the definition of the internal control systems, their elements and the connection between the internal control systems and internal auditing / risk management have been explained. In the second part, the definition of the internal auditing and its elements have been explained. In addition, it has been touched upon the significance of the recent developments in the World and the developments of the Turkish legislation. Also, the importance of the internal auditing in terms of risk management has been mentioned. In the third part, the definition of the risk, the variety of risks, risk management, institutional risk management, the risk management and the relationship between the risk based internal auditing and the new Turkish Commercial Law have been explained. In the fourth part, the results of an questionnaire study can be found. The survey was conducted with the risk based internal auditing professionals. Key Words: Internal Control, Internal Auditing, Risk Based Internal Auditing
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İşletme, Denetim, Kanunlar 6102 sayılı, Kanunlar, Business Administration, Risk, Control, Laws 6102 numbered, Risk değerlendirmesi, Laws, Risk, Risk yönetimi, Risk assesment, Türk Ticaret Kanunu, Risk management, Turkish Commercial Code, İç denetim ve iç kontrol, Internal control and internal audit