Publication: Bankalarda denetim komitelerinin etkinliği
Abstract
Bankalarda Denetim Komitelerinin Etkinliği Bu çalışmada Türk bankacılık sisteminde 2006 yılında uygulamaya giren denetim komitesi uygulaması incelenmiştir. Bu kapsamda şu soruların yanıtları aranmıştır: (i) Bankalarda denetim komitesi uygulaması ne şekilde yürütülmektedir? (ii) Türk bankacılık sisteminde denetim komitesi uygulamasına yön veren düzenlemelerin uluslararası düzenlemelere olan uyumu hangi düzeydedir? (iii) Bankalarda denetim komitelerinin etkinlik düzeyleri ne seviyededir? Bu kapsamda ilk olarak denetim komitelerinin, banka dışı halka açık işletmelerdeki uygulaması incelenmiş, sonrasında bankalardaki uygulamasına ilişkin teorik altyapı oluşturulmuş ve en son olarak da konuya ilişkin bir uygulamaya yer verilmiştir.
The Effectiveness of Audit Committees in Banks In this work, the audit committee application which was put into practice in Turkish banking system in 2006 is analysed. In this context, the answers of these questions are sought: (i) In which way is the audit committee application carried out in banks? (ii) In which level is the compliance of regulations with international regulations which pioneer audit committee application? (iii) In which level is the effectiveness of audit committees in banks? In this context, firstly, application of audit committees in publicly held establishments is analysed. Later, a theoretical substructure relating to its own application in banks are made up. And finally, an application relating to the subject is mentioned.
The Effectiveness of Audit Committees in Banks In this work, the audit committee application which was put into practice in Turkish banking system in 2006 is analysed. In this context, the answers of these questions are sought: (i) In which way is the audit committee application carried out in banks? (ii) In which level is the compliance of regulations with international regulations which pioneer audit committee application? (iii) In which level is the effectiveness of audit committees in banks? In this context, firstly, application of audit committees in publicly held establishments is analysed. Later, a theoretical substructure relating to its own application in banks are made up. And finally, an application relating to the subject is mentioned.