Publication: Sigorta şirketlerinde iç denetim ve bir uygulama
Abstract
Denetim, İç Kontrol, Sigorta Şirketlerinde İç Denetim ÖZET SİGORTA ŞİRKETLERİNDE İÇ DENETİM Bu çalışmada, sigorta şirketlerinde uygulanan iç denetim faaliyetlerinin uluslararası iç denetim standartlarına uygunluğunun belirlenmesi ve Hazine Müsteşarlığı tarafından oluşturulan yönetmeliğin uluslararası standartlara uygunluğu araştırılmıştır. Çalışma kapsamında, Türkiye Sigorta ve Reasürans Şirketleri Birliği’ne üye sigorta şirketlerinde anket çalışması yapılmış ve buna göre, yönetmeliğin uluslararası standartları temel olarak kabul etmekle birlikte birçok konuda zorunluluk getirmeyerek şirketlerin ihtiyaçlarına göre istedikleri gibi uygulayabilmelerine fırsat tanımasının yanı sıra şirketlerin, yönetmeliğin zorunlu maddelerini uygulamakla birlikte, uluslararası standartların belirli bölümlerini uyguladıkları, şirketlere göre bu bölümlerin değişiklik göstermesi nedeniyle sektör içerisinde iç denetim konusunda bir birlikteliğin mevcut olmadığı anlaşılmıştır. Internal Audit, Internal Control, Internal Audit in The Insurance Companies
INTERNAL AUDIT IN THE INSURANCE COMPANIES In this study, the determination has been analyzed between the internal audit activities that applied to insurance companies, the compliance with international internal auditing standards and the compliance of the regulations were constructed by the Treasury with international standards. In the scope of the study, a survey was conducted in member of insurance companies to the Association of the Insurance and Reinsurance Companies of Turkey. According to that survey, in the regulations, the opportunity to apply as the companies’ needs without any obligation but based on the international standards was set. In addition it was understood that, the companies apply the mandatory parts of the regulations but only a part of the international standards, due to the fact that the parts the companies’ apply differ and a disharmony between the companies were performed.
INTERNAL AUDIT IN THE INSURANCE COMPANIES In this study, the determination has been analyzed between the internal audit activities that applied to insurance companies, the compliance with international internal auditing standards and the compliance of the regulations were constructed by the Treasury with international standards. In the scope of the study, a survey was conducted in member of insurance companies to the Association of the Insurance and Reinsurance Companies of Turkey. According to that survey, in the regulations, the opportunity to apply as the companies’ needs without any obligation but based on the international standards was set. In addition it was understood that, the companies apply the mandatory parts of the regulations but only a part of the international standards, due to the fact that the parts the companies’ apply differ and a disharmony between the companies were performed.