Publication: Coso tabanlı denetim tekniğinin bankacılık sektöründe hazine süreci uygulama önerisi
Abstract
Çalışmada Committee of Sponsoring Organizations of the Tradeway Commission (COSO) tarafından yayınlanan İç Kontrol Bütünleşik Çerçevesi ve Kurumsal Risk Yönetimi Bütünleşik Çerçevesi konu edilmiştir. Bu çerçevelerden hareketle COSO Tabanlı Denetim tekniğinden bahsedilerek BDDK tarafından yayınlanmış olan Yönetim Beyanı Yönetmeliği uyarınca Bankalarca yapılması gereken Yönetim Beyanı çalışmasında kullanılmak üzere Hazine Süreci Kontrol Matrisi hazırlanmıştır.
Application Proposal for COSO Based Auditing in the Banking Sector Based Treasury Process The study is based on the Internal Control Integrated Framework and Enterprise Risk Management Integrated Framework issued by Tradeway Committee of Sponsoring Organizations of the Commission (COSO). It reveals the COSO-based audit technique and underlines the frames that have been published by BRSA to be used in accordance with the Regulated Banks as Treasury Process Control Matrix.
Application Proposal for COSO Based Auditing in the Banking Sector Based Treasury Process The study is based on the Internal Control Integrated Framework and Enterprise Risk Management Integrated Framework issued by Tradeway Committee of Sponsoring Organizations of the Commission (COSO). It reveals the COSO-based audit technique and underlines the frames that have been published by BRSA to be used in accordance with the Regulated Banks as Treasury Process Control Matrix.