Finansg\u00fcndem-Bankalar, hesap d\u00f6nemleri sonu itibar\u0131yla y\u0131ll\u0131k ba\u011f\u0131ms\u0131z denetim yapt\u0131rmak zorunda olacak<\/p>\n
Bankalar\u0131n ba\u011f\u0131ms\u0131z denetimini yapacak kurulu\u015flar\u0131n ta\u015f\u0131malar\u0131 gereken \u015fartlar belirlendi.<\/p>\n
Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumunun (BDDK), Bankalar\u0131n Ba\u011f\u0131ms\u0131z Denetimi Hakk\u0131nda Y\u00f6netmeli\u011fi Resmi Gazete’de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. Y\u00f6netmelik, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu taraf\u0131ndan yetkilendirilmi\u015f ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131n\u0131n Bankalarda Ba\u011f\u0131ms\u0131z Denetim Yapmaya Yetkili Ba\u011f\u0131ms\u0131z Denetim Kurulu\u015flar\u0131 Listesi’ne al\u0131nmak i\u00e7in ta\u015f\u0131malar\u0131 gereken ilave \u015fartlar\u0131n belirlenmesine, bu kurulu\u015flar\u0131n listeden ge\u00e7ici veya s\u00fcrekli olarak \u00e7\u0131kar\u0131lmas\u0131na ve bankalarda yap\u0131lacak ba\u011f\u0131ms\u0131z denetim faaliyetine ili\u015fkin usul ve esaslar\u0131 d\u00fczenliyor.<\/p>\n
Buna g\u00f6re, konsolide finansal tablo haz\u0131rlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan bankalar\u0131n konsolidasyon kapsam\u0131nda bulunan ortakl\u0131klar\u0131n\u0131n etkin i\u00e7 kontrol sisteminin olup olmad\u0131\u011f\u0131na ili\u015fkin gerekli denetim prosed\u00fcrleri uygulanarak, bunlar\u0131n hesap ve kay\u0131t d\u00fczeni, bankaca haz\u0131rlanan konsolide finansal tablolar\u0131n denetlenmesi ve g\u00f6r\u00fc\u015f olu\u015fturulmas\u0131 amac\u0131yla denetlenecek.<\/p>\n
Bankalar\u0131n ba\u011f\u0131ms\u0131z denetimi, bankalar\u0131n hesap ve kay\u0131t d\u00fczeni ile finansal tablolar\u0131n\u0131n do\u011frulu\u011fu, g\u00fcvenilirli\u011fi, Bankac\u0131l\u0131k Kanunu uyar\u0131nca y\u00fcr\u00fcrl\u00fc\u011fe konulan d\u00fczenlemelere ve T\u00fcrkiye Muhasebe Standartlar\u0131na uygunlu\u011fu hakk\u0131nda makul g\u00fcvence sa\u011flayacak \u015fekilde g\u00f6r\u00fc\u015f olu\u015fturulmas\u0131 amac\u0131yla y\u00fcr\u00fct\u00fclecek.<\/p>\n
Ba\u011f\u0131ms\u0131z denetim faaliyetleri, bankalar\u0131n i\u00e7 sistemlerinin, hesap ve kay\u0131t d\u00fczeniyle ilgili birimlerinin ve muhasebe sistemlerinin Bankac\u0131l\u0131k Kanunu ve ilgili d\u00fczenlemelere uyumu, yeterlili\u011fi ve etkinli\u011finin de\u011ferlendirilmesini kapsayacak \u015fekilde y\u00fcr\u00fct\u00fclecek ve bu ama\u00e7la T\u00fcrkiye Denetim Standartlar\u0131 kapsam\u0131nda gereken denetim prosed\u00fcrleri uygulanacak.<\/p>\n
Bankalar, s\u00f6zle\u015fme imzalad\u0131klar\u0131 ba\u011f\u0131ms\u0131z denetim kurulu\u015funa, Mart, Haziran ve Eyl\u00fcl aylar\u0131 sonu itibar\u0131yla ara d\u00f6nem s\u0131n\u0131rl\u0131 ba\u011f\u0131ms\u0131z denetim, hesap d\u00f6nemleri sonu itibar\u0131yla y\u0131ll\u0131k ba\u011f\u0131ms\u0131z denetim yapt\u0131rmak zorunda olacak. Kurum, \u00f6zel ama\u00e7l\u0131 ba\u011f\u0131ms\u0131z denetimin bankan\u0131n y\u0131ll\u0131k ve ara denetimlerini ger\u00e7ekle\u015ftirenden farkl\u0131 bir ba\u011f\u0131ms\u0131z denetim kurulu\u015funca yap\u0131lmas\u0131n\u0131 talep edebilecek.<\/p>\n
Hesap d\u00f6nemi sonuna ili\u015fkin konsolide ve konsolide olmayan ba\u011f\u0131ms\u0131z denetim raporlar\u0131 nisan ay\u0131 sonuna kadar, ara d\u00f6nemler itibar\u0131yla d\u00fczenlenen ba\u011f\u0131ms\u0131z denetim raporlar\u0131ndan konsolide olmayanlar ilgili d\u00f6nem sonunu izleyen 45 g\u00fcn i\u00e7inde, konsolide olanlar ise 75 g\u00fcn i\u00e7inde, banka taraf\u0131ndan BDDK’ya ve T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131na g\u00f6nderilecek. Ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131, denetime ili\u015fkin her t\u00fcrl\u00fc bilgi ve belgeyi istenildi\u011finde BDKK’ya g\u00f6ndermek ve denetimine haz\u0131r bulunduracak.<\/p>\n
Ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131; ortaklar\u0131 ile kilit y\u00f6neticilerinin ve ba\u011f\u0131ms\u0131z denet\u00e7ilerinin ba\u011f\u0131ms\u0131z denetim faaliyetleri dolay\u0131s\u0131yla \u00f6\u011frenecekleri s\u0131r niteli\u011findeki bilgilerin korunmas\u0131na y\u00f6nelik her t\u00fcrl\u00fc tedbiri almakla y\u00fck\u00fcml\u00fc olacak. Bankalarda ba\u011f\u0131ms\u0131z denetim yapmaya yetkili kurulu\u015flar, durumlar\u0131n\u0131, belirlenen kriterlere bir y\u0131l i\u00e7inde uyumlu hale getirecek. \u00d6te yandan, Bankalarda Ba\u011f\u0131ms\u0131z Denetim Ger\u00e7ekle\u015ftirecek Kurulu\u015flar\u0131n Yetkilendirilmesi ve Faaliyetleri Hakk\u0131nda Y\u00f6netmelik y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131.<\/p>\n","protected":false},"excerpt":{"rendered":"
Finansg\u00fcndem-Bankalar, hesap d\u00f6nemleri sonu itibar\u0131yla y\u0131ll\u0131k ba\u011f\u0131ms\u0131z denetim yapt\u0131rmak zorunda olacak Bankalar\u0131n ba\u011f\u0131ms\u0131z denetimini yapacak kurulu\u015flar\u0131n ta\u015f\u0131malar\u0131 gereken \u015fartlar belirlendi.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"views":2155,"_links":{"self":[{"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/posts\/525"}],"collection":[{"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/comments?post=525"}],"version-history":[{"count":1,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/posts\/525\/revisions"}],"predecessor-version":[{"id":526,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/posts\/525\/revisions\/526"}],"wp:attachment":[{"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/media?parent=525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/categories?post=525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/tags?post=525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}