Publication: 4721 sayılı Türk Medeni Kanunu’na tabi yeni vakıflarda denetim
Abstract
Çalışmada öncelikle vakfın tanımı yapılıp, geçmişten günümüze tarihi seyri, çeşitleri, hangi yol ve yöntemlerle vakıf kurulabileceği açıklandıktan sonra, tezin konusunu oluşturan denetimin tanımı, amacı ve çeşitleri açıklanıp ülkemiz ve denetim konusunda diğer ülkelere göre daha fazla kurumsallaşmış Amerika Birleşik Devletlerindeki denetim standartlarının açıklanması ve karşılaştırılması yapılmıştır. Ülkemizde günümüz itibariyle sayıları beşbini bulan 4721 Sayılı Türk Medeni Kanununa tabi Yeni Vakıf olarak tabir edilen vakıf bulunmakta ve bu vakıfların denetimi de Vakıflar Genel Müdürlüğü’nün Danışma ve Denetim Birimleri içerisinde yer alan Rehberlik ve Teftiş Başkanlığı aracılığıyla yapılmaktadır. Çalışmada yeni vakıflarda denetimin 5737 Sayılı Vakıflar Kanunu ile ağırlıklı olarak İç Denetime kaydığı vurgulanıp iç denetimin nasıl ve kimler aracılığıyla yapılacağı açıklandıktan sonra 5737 Sayılı Vakıflar Kanunu doğrultusunda vakıfların denetiminde özellikle nelere dikkat edilmesi gerektiği açıklanıp vakıflara bu konularda yol gösterici olmaya çalışılmıştır. Bunlara ek olarak vakıfların şartlı bağış, fon oluşturma, borç verme gibi bazı spesifik işlemlerinde hangi muhasebe kayıtlarını yapmaları gerektiği ve bunların denetiminde nelere dikkat edilmesi gerektiği açıklanmıştır.
In the study, firstly the definition is made, after explaining the ways and means a foundation to be established, the historical course in the past and present,and the types of the foundations are given, the definition, the goals and the types of auditing that are the subject of the thesis, disclosure and comparison of audits in our country, and in the United States that is more institutionalized in auditing standards than in other countries were made. In our country today, there are almost five thousand Foundations, dated to the 4721 numbered Turkish Civil Code and described as new foundations. The audit of these foundations are made through the Guidance and Supervision Department that is among the Information and Audit Units of the Foundations General Directorate. In the study, it is emphasised that the audit of new foundations lapsed predominantly to Internal Audit because of the 5737 numbered Law on Foundations and after explaining how and by whom to do the internal audit, what to be considered in auditing the foundation in line of the 5737 numbered Law on Foundations, it is tried to guide the foundations in these issues. In addition, it is explained which accounting records to do and what they need to be considered in their auditing in some specific transactions like conditional grants, creating funds and fund lending of the foundations.
In the study, firstly the definition is made, after explaining the ways and means a foundation to be established, the historical course in the past and present,and the types of the foundations are given, the definition, the goals and the types of auditing that are the subject of the thesis, disclosure and comparison of audits in our country, and in the United States that is more institutionalized in auditing standards than in other countries were made. In our country today, there are almost five thousand Foundations, dated to the 4721 numbered Turkish Civil Code and described as new foundations. The audit of these foundations are made through the Guidance and Supervision Department that is among the Information and Audit Units of the Foundations General Directorate. In the study, it is emphasised that the audit of new foundations lapsed predominantly to Internal Audit because of the 5737 numbered Law on Foundations and after explaining how and by whom to do the internal audit, what to be considered in auditing the foundation in line of the 5737 numbered Law on Foundations, it is tried to guide the foundations in these issues. In addition, it is explained which accounting records to do and what they need to be considered in their auditing in some specific transactions like conditional grants, creating funds and fund lending of the foundations.