Publication: Bağımsız denetim süreci kurumsal-sosyal sorumluluk ilişkisi bankacılık sektörü uygulaması
Abstract
Bağımsız denetim (External Auditing), işletmelerce kamuya duyurulan bilgilerin, başka bir ifadeyle; muhasebe kayıtlarının uluslar arası muhasebe standartlarına uygun, doğru ve güvenilir olup olmadığını rapor eder. Bu da işletmelerle ilişkisi olan aktörlerin (ajan) ekonomik kararlarında önemli rol oynar. Böylece bağımsız denetim, şeffaf olma, kamuyu aydınlatma, yasal mevzuata uyma konularında önemli rol oynar. ABD gibi gelişmiş ülkelerde bile bağımsız denetim konusunda eksiklikler olabilmektedir. Ülkemizde de 2002 yılından buyana bu konuda önemli yasal düzenlemeler yapılmıştır. Tüm toplumu ilgilendirmesi nedeniyle bankaların bağımsız denetimi özel öneme sahiptir. Geçmişte yaşanan banka batmalarında bağımsız denetimin payı veya ağırlığı olup olmadığı hep sorulmuştur. Bu çalışmada denetimin kavramsal çerçevesi, bağımsız denetim ilke, standart ve teknikleri, dünyadaki uygulamaları, ülkemizde tabi oldukları yasal mevzuat anlatılmıştır. Son bölümde ise; bağımsız denetim şirketlerinin sorumlulukları, krizlerde etkisinin/ sorumluluğunun bulunup bulunmadığını ve yenilikçi fikirleri araştıran bir ampirik araştırma yapılmıştır. Çıkan sonuç; kriz ve banka batıklarında bağımsız denetimin ağırlıklı etkisinin olmadığı fakat daha etkin olunabilmek için yeni düzenlemelere gereksinim olduğudur.
Independent audit reports if the financial information made public by companies is fair, true and in compliance with the International Accounting Standarts. It plays significant role in the decisions of the agents dealing with the public companies. Therefore, independent audit is in a position to support transparency, publicity and compliance with laws and regulations. Weaknessess in independent audit may well occur even in developed countries as USA. Turkey also enacted very important laws and regulations as other countries. Because it concerns all the community, independent audit of the banks is of exeptional importance. In Turkey it is always discussed whether the independent audit weaknessess had played any role in the bank bankruptcies and corruptions in past years. In this study we have explained the conceptual framework, principles, standarts, tools and techniques of independent audit and discussed regulatory framework in Turkey regarding international applications. In the last chapter of the study, an empiric survey is made to clarify the responsibilities of the independent audit firms and their roles and responsibilties in cricis, and to search for innovative ideas. The outcome of the survey is that independent audit has no major role in cricis and bank bankruptcies but it is necessary to make new regulations to be more effective and efficient.
Independent audit reports if the financial information made public by companies is fair, true and in compliance with the International Accounting Standarts. It plays significant role in the decisions of the agents dealing with the public companies. Therefore, independent audit is in a position to support transparency, publicity and compliance with laws and regulations. Weaknessess in independent audit may well occur even in developed countries as USA. Turkey also enacted very important laws and regulations as other countries. Because it concerns all the community, independent audit of the banks is of exeptional importance. In Turkey it is always discussed whether the independent audit weaknessess had played any role in the bank bankruptcies and corruptions in past years. In this study we have explained the conceptual framework, principles, standarts, tools and techniques of independent audit and discussed regulatory framework in Turkey regarding international applications. In the last chapter of the study, an empiric survey is made to clarify the responsibilities of the independent audit firms and their roles and responsibilties in cricis, and to search for innovative ideas. The outcome of the survey is that independent audit has no major role in cricis and bank bankruptcies but it is necessary to make new regulations to be more effective and efficient.