{"id":134,"date":"2011-03-14T08:52:37","date_gmt":"2011-03-14T08:52:37","guid":{"rendered":"http:\/\/www.vergihaber.net\/?page_id=60"},"modified":"2017-01-25T16:40:58","modified_gmt":"2017-01-25T14:40:58","slug":"transfer-fiyatlandirmasi","status":"publish","type":"page","link":"https:\/\/www.asistadenetim.com\/?page_id=134","title":{"rendered":"\u00d6zel Denetimler"},"content":{"rendered":"<p><strong>Hile ve Suistimal Denetimleri<\/strong><\/p>\n<p><strong>Hile;<\/strong>\u00a0aldatma, gizleme veya g\u00fcven ihlali \u015feklinde nitelendirilebilecek yasa d\u0131\u015f\u0131 her hangi bir eylemdir. Bu hareketler \u015fiddet veya g\u00fc\u00e7 kullan\u0131m\u0131na ba\u011fl\u0131 de\u011fildir.\u00a0Hile\u00a0bireyler veya \u00f6rg\u00fctler taraf\u0131ndan yap\u0131labilir.<\/p>\n<p>Bir \u00e7al\u0131\u015fan\u0131n i\u00e7inde bulundu\u011fu i\u015fletmenin kaynaklar\u0131n\u0131 ve varl\u0131klar\u0131n\u0131 kas\u0131tl\u0131 olarak uygun olmayan bir bi\u00e7imde kullanarak veya ele ge\u00e7irerek haks\u0131z kazan\u00e7 sa\u011flamas\u0131,\u00a0\u00e7al\u0131\u015fan hilesi\u00a0olarak tan\u0131mlanmaktad\u0131r.<\/p>\n<p>Hile denetiminin\u00a0amac\u0131, i\u015fletmedeki \u00e7al\u0131\u015fanlar\u0131n, kendilerine\u00a0yasa d\u0131\u015f\u0131\u00a0bir yarar sa\u011flamak amac\u0131yla aldatma i\u00e7eren kas\u0131tl\u0131 bir hareketlerinin bulunup bulunmad\u0131\u011f\u0131n\u0131n tespitidir.<\/p>\n<p><strong>\u0130\u015fletmelerde hileye olanak sa\u011flayan ba\u015fl\u0131ca ko\u015fullar \u015funlard\u0131r;<\/strong><\/p>\n<ul>\n<li>Etkisiz kurumsal y\u00f6netim, zay\u0131f\u00a0<strong>\u201cTepe Etkisi\u201d<\/strong>,<\/li>\n<li>Finansal ba\u015far\u0131lar i\u00e7in sa\u011flanan\u00a0<strong>y\u00fcksek d\u00fczeyli te\u015fvikler<\/strong>,<\/li>\n<li>\u0130\u015fletmenin kurallar\u0131nda, d\u00fczenlemelerinde ve politikalar\u0131nda karma\u015f\u0131kl\u0131k,<\/li>\n<li>\u00c7al\u0131\u015fanlara dayat\u0131lan ger\u00e7ek\u00e7i olmayan\u00a0<strong>b\u00fct\u00e7e hedefleri<\/strong>,<\/li>\n<li>\u0130\u015fletmede \u00e7al\u0131\u015fanlar aras\u0131nda bilgi ak\u0131\u015f\u0131n\u0131n zay\u0131f olmas\u0131,<\/li>\n<li>\u00c7al\u0131\u015fanlar\u0131n yapt\u0131klar\u0131 i\u015flerin kalitesini de\u011ferlendirmede yetersizlik,<\/li>\n<li>Yetersiz i\u00e7 kontrol,<\/li>\n<li>Ba\u011f\u0131ms\u0131z d\u0131\u015f denetim hizmetinin al\u0131nmamas\u0131,Bu nedenle;\u00a0<strong>hata, hile, savurganl\u0131k<\/strong>\u00a0ve\u00a0<strong>yolsuzluklar\u0131<\/strong>\u00a0en aza indirecek ayn\u0131 zamanda<\/li>\n<li>verimlili\u011fi artt\u0131racak, do\u011fru, g\u00fcvenilir rapor al\u0131nmas\u0131n\u0131 sa\u011flayacak, i\u015fletmenin yap\u0131s\u0131na ve b\u00fcy\u00fckl\u00fc\u011f\u00fcne uygun etkin ve s\u00fcrekli yenilenebilir bir\u00a0<strong>i\u00e7 kontrol<\/strong><strong>\u00a0<\/strong>sisteminin kurulmas\u0131, \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 \u00f6nem arz etmektedir.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u00d6zel denetim \u00e7al\u0131\u015fmas\u0131<\/strong><\/p>\n<p>\u00d6zel denetim \u00e7al\u0131\u015fmas\u0131 esasen i\u015fletmelerin tasfiye, birle\u015fme, devir, b\u00f6l\u00fcnme gibi durumlarda veya halka ilk defa a\u00e7\u0131lacak \u015firketler i\u00e7in yap\u0131lan bir denetim t\u00fcr\u00fcd\u00fcr. Ayr\u0131ca Yeni TTK da pay sahiplerinin de \u00f6zel denetim isteme haklar\u0131 vard\u0131r.<\/p>\n<ul>\n<li>Tasfiye<\/li>\n<li>Birle\u015fme<\/li>\n<li>Devir<\/li>\n<li>B\u00f6l\u00fcnme gibi durumlarla veya<\/li>\n<li>Halka ilk defa a\u00e7\u0131lacak \u015firketlerde<\/li>\n<\/ul>\n<p>mali tablolar\u0131n ger\u00e7e\u011fi yans\u0131tt\u0131\u011f\u0131na ili\u015fkin g\u00f6r\u00fc\u015f olu\u015fturmak i\u00e7in yap\u0131lan bir denetim t\u00fcr\u00fcd\u00fcr.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Faaliyet Denetimi<\/strong><\/p>\n<p>Faaliyet denetimi i\u00e7 denetimin do\u011fal olarak geli\u015fmi\u015f oldu\u011fu bir uzant\u0131s\u0131d\u0131r. Organizasyonlar\u0131n b\u00fcy\u00fcmesi, holdingle\u015fmenin artmas\u0131 sonucu \u00f6zellikle son \u00e7eyrek y\u00fczy\u0131lda faaliyet denetimi geli\u015fmi\u015f ve yayg\u0131nla\u015fm\u0131\u015ft\u0131r. Yap\u0131lan denetim i\u015fletme politikas\u0131 ve belirlenmi\u015f stratejiler \u0131\u015f\u0131\u011f\u0131nda ama\u00e7lara ne derece ula\u015f\u0131lm\u0131\u015f oldu\u011funu, y\u00f6neticilerin ki\u015fisel ba\u015far\u0131lar\u0131n\u0131n derecesini ara\u015ft\u0131r\u0131r.<\/p>\n<p>Faaliyet denetimi i\u015fletmenin \u00f6rg\u00fctsel yap\u0131s\u0131n\u0131, i\u00e7 kontrol sistemlerini, i\u015f ak\u0131\u015flar\u0131n\u0131 ve y\u00f6netimin ba\u015far\u0131s\u0131n\u0131 saptamaya y\u00f6nelik geni\u015f kapsaml\u0131 bir faaliyettir. Y\u00f6netim kurulu yap\u0131lan denetim sonucunda organizasyonun saptanm\u0131\u015f hedef ve ama\u00e7lar\u0131na ula\u015f\u0131p ula\u015fmad\u0131\u011f\u0131n\u0131 \u00f6l\u00e7meye \u00e7al\u0131\u015f\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Uygunluk Denetimi<\/strong><\/p>\n<p>Uygunluk denetiminin amac\u0131 yetkili bir \u00fcst makam taraf\u0131ndan saptanm\u0131\u015f kurallara uyulup uyulmad\u0131\u011f\u0131n\u0131n ara\u015ft\u0131r\u0131lmas\u0131d\u0131r. Bu \u00fcst makam i\u015fletme i\u00e7inden olabilece\u011fi gibi i\u015fletme d\u0131\u015f\u0131ndan da olabilir. Birinci duruma \u00f6rnek, muhasebe kay\u0131tlar\u0131n\u0131n i\u015fletmedeki finansman ve mali i\u015fler m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn yay\u0131nlad\u0131\u011f\u0131 y\u00f6nergelere ve muhasebe el kitab\u0131na uygun olarak yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131n\u0131n denetimidir. \u0130kinci duruma \u00f6rnek, \u00f6denen \u00fccretlerle ilgili olarak asgari \u00fccret kural\u0131na uyulup uyulmad\u0131\u011f\u0131n\u0131n denetimidir.<\/p>\n<p>Yap\u0131lan i\u015flemlerin \u00f6ng\u00f6r\u00fclen \u00f6l\u00e7\u00fctlere uygunlu\u011funun ara\u015ft\u0131r\u0131lmas\u0131nda s\u00fcrd\u00fcr\u00fclecek bir denetimin etkinli\u011finin artt\u0131r\u0131lmas\u0131 i\u00e7in;<\/p>\n<p>(a) Denetimi y\u00fcr\u00fctecek denet\u00e7inin bu konularda yetenekli olmas\u0131,<\/p>\n<p>(b) \u0130\u015fletme i\u00e7inde iyi bir belge dosyalama sisteminin var olmas\u0131 ve<\/p>\n<p>(c) Uygunluk denetimi sonu\u00e7lar\u0131n\u0131n raporlanmas\u0131n\u0131n bir sisteme ba\u011flanm\u0131\u015f olmas\u0131 ko\u015fullar\u0131 gereklidir.<\/p>\n<p>Uygunluk denetiminde ula\u015f\u0131lan sonu\u00e7lar geni\u015f bir kitleye de\u011fil, fakat i\u015fletme i\u00e7indeki yetkili ki\u015filere raporlan\u0131r. Bu ki\u015filer genellikle i\u015fletmedeki tepe y\u00f6neticilerdir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hile ve Suistimal Denetimleri Hile;\u00a0aldatma, gizleme veya g\u00fcven ihlali \u015feklinde nitelendirilebilecek yasa d\u0131\u015f\u0131 her hangi bir eylemdir. Bu hareketler \u015fiddet veya g\u00fc\u00e7 kullan\u0131m\u0131na ba\u011fl\u0131 de\u011fildir.\u00a0Hile\u00a0bireyler veya \u00f6rg\u00fctler taraf\u0131ndan yap\u0131labilir. Bir \u00e7al\u0131\u015fan\u0131n i\u00e7inde bulundu\u011fu i\u015fletmenin kaynaklar\u0131n\u0131 ve varl\u0131klar\u0131n\u0131 kas\u0131tl\u0131 olarak uygun olmayan bir bi\u00e7imde kullanarak veya ele ge\u00e7irerek haks\u0131z kazan\u00e7 sa\u011flamas\u0131,\u00a0\u00e7al\u0131\u015fan hilesi\u00a0olarak tan\u0131mlanmaktad\u0131r. Hile denetiminin\u00a0amac\u0131, i\u015fletmedeki [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-134","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=\/wp\/v2\/pages\/134","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=134"}],"version-history":[{"count":4,"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=\/wp\/v2\/pages\/134\/revisions"}],"predecessor-version":[{"id":969,"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=\/wp\/v2\/pages\/134\/revisions\/969"}],"wp:attachment":[{"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}