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BANKACILIKTA KONSOLİDE GÜVENCE YAKLAŞIMI ÜZERİNE KAVRAMSAL BİR İNCELEME

Year 2018, Volume: 20 Issue: 2, 347 - 374, 22.06.2018

Mustafa Tevfik Kartal , Özgür Çatıkkaş , Neşe Çoban Çelikdemir

https://doi.org/10.31460/mbdd.350426

Abstract

Bankalarda kamu denetçileri, bağımsız denetçileri, iç
kontrol ve iç denetim bölümlerindeki denetçiler tarafından güvence faaliyetleri
icra edilmektedir. Bu faaliyetlerde bazı konular mükerrer denetime tabi
tutulurken bazı konular ise denetim alanının dışında kalmaktadır. Bu nedenle
güvence faaliyetlerinin koordine edilmesi bir zorunluluktur. Bu çalışma bankacılıkta
güvence faaliyetlerinde önemli bir husus olan konsolide güvenceye yönelik
olarak hazırlanmıştır. Söz konusu çalışma ile konsolide güvence yaklaşımının Türk
literatürüne kazandırılması ve bankacılıkta konsolide güvenceye ilişkin kavramsal
çerçevenin ortaya konulması amaçlanmıştır. Bu çalışmada konsolide güvencenin
teorik çerçevesine ek olarak bankaların dikkat etmesi gereken kritik hususlar
vurgulanmış ve bir konsolide güvence planlama örneğine yer verilmiştir. Sonuç
olarak bankalarda iç kontrol ve iç denetim tarafından gerçekleştirilen güvence faaliyetlerinin
koordine edilebileceği ve bankaların konsolide güvence yaklaşımından birçok
fayda sağlayabileceği belirlenmiştir.

Keywords

Bankacılık İç Kontrol İç Denetim Konsolide Güvence Türkiye

References

  • BDDK. 2014. Bankaların İç Sistemleri ve İçsel Sermaye Yeterliliği Değerlendirme Süreci Hakkında Yönetmelik, 11.07.2014 tarih ve 29057 sayılı Resmi Gazete.
  • BK. 2005. Kanun No: 5411, 01.11.2005 tarih ve 25983 sayılı Resmi Gazete.
  • Clamp, C. 2015. “Combined Assurance: Optimizing Your Assurance and Improving Audit Outcomes”, Güney Afrika.
  • Dalak, G. 2000. “Denetim ve Kalite Denetimi”, Muğla Üniversitesi SBE Dergisi, 1(1), 65-79.
  • DBSA. 2012. “Combined Assurance Strategy”, Güney Afrika.
  • Decaux, L. ve Sarens, G. 2015a. “The Determinants of Combined Assurance Adoption: A Global Survey”, Louvain School of Management Working Paper Series.
  • Decaux, L. ve Sarens, G. 2015b. “Implementing Combined Assurance: Insights from Multiple Case Studies”, Managerial Auditing Journal, 30(1), 56-79.
  • Deloitte. 2014. “Audit Committee Brief, Harnessing the Full Potential of Internal Audit”, ABD.
  • Dinçer, H., Hacıoğlu, Ü. ve Yüksel, S. 2016. “Performance Assessment of Deposit Banks with CAMELS Analysis Using Fuzzy ANP-MOORA Approaches and an Application on Turkish Banking Sector”, Asian Journal of Research in Business Economics and Management, 6(2), 32-56.
  • Dmitrenko, M. 2017. “Combined Assurance As An Element Of Effective Corporate Governance”, Scientific Journal of Polonia University, 21(2), 84-90.
  • Dzomira, S. 2016. “Espousal of Combined Assurance Model in South Africa’s Public Sector”, Public and Municipal Finance, 5(4), 23-30.
  • EY. 2013. “Maximizing Value from Your Lines of Defense, A Pragmatic Approach to Establishing and Optimizing Your LOD Model”, http://www.ey.com/Publication/vwLUAssets/EY-Maximizing-value-from-your-lines-of-defense/$FILE/EY-Maximizing-value-from-your-lines-of-defense.pdf (Erişim Tarihi: 21.08.2017).
  • Forte, J. ve Barac, K. 2015. “Combined Assurance: A Systematic Process”, Southern African Journal of Accountability and Auditing Research, 17 (2), 71-83.
  • Güredin, E. 1995. “Denetim”, İstanbul: Muhasebe Enstitüsü. Yayın No: 62, 4. Baskı.
  • Harbo, I. 2015. “Combined Assurance Approach”, IIA-GRC, http://www.theiia.se/uploads/4.combined_assurance_(1).pdf (Erişim Tarihi: 21.08.2017).
  • Huibers, S.C.J. 2015. “Combined Assurance: One Language, One Voice, One View”, IIA CBOK Raporu.
  • Huibers, S.C.J. ve Rittenberg, L. 2017. “Improve GRC Maturity Through Combined Assurance”, http://info.metricstream.com/rs/404-BGD-511/images/Improve-GRC-Maturity-Combined-Assurance.pdf?aliId=329680907 (Erişim Tarihi: 21.08.2017).
  • IIA. 2003. 2050 no.lu Uluslararası İç Denetim Standardı, Uluslararası Mesleki Uygulama Çerçevesi, ABD.
  • IoD. 2009. “King Code of Governance Principles for South Africa 2009”, http://c.ymcdn.com/sites/www.iodsa.co.za/resource/collection/94445006-4F18-4335-B7FB-7F5A8B23FB3F/King_III_Code_for_Governance_Principles_.pdf (Erişim Tarihi: 21.08.2017).
  • KPMG. 2016. “Combined Assurance, Reaching the Next Level of Maturity”, https://www.iiauae.org/writereaddata/Portal/ConferencesDownloads/9b052c9d-954e-43ad-8bf9-1d5618d32c9e.pdf (Erişim Tarihi: 21.08.2017).
  • Levis, I. 2015. “The Role of Internal Auditing in Providing Combined Assurance: Assessing Internal Financial Controls”, University of Pretoria, Faculty of Economic and Management Sciences, Master Thesis.
  • Noyan, E. 2002. Bankalar Hukuku, Nadir Kitap, Ankara.
  • PWC. 2010. “Preparation, Perseverance, Payoff: Implementing a Combined Assurance Approach in the Era of King III”, https://www.pwc.co.za/en/assets/pdf/steeringpoint-kingiii-combined-assurance-11.pdf (Erişim Tarihi: 21.08.2017).
  • PWC. 2013. “Combined Assurance Practical Approach and Reporting Key Learning’s”, https://oag.treasury.gov.za/Event%20Documentation/20130228%20Public%20Entities%20Risk%20Management%20Forum/2.%20System%20of%20Combined%20Assurance%20and%20Institutional%20performance%20-%20A%20Moosa%20and%20JC%20Heyns.pdf (Erişim Tarihi: 21.08.2017).
  • Reeks, A. 2013. “Combined Assurance: Status Report”, http://moderngov.boston.gov.uk/Data/Audit%20&%20Governance%20Committee/201503161830/Agenda/Combined%20Assurance%20-%20Status%20Report.pdf (Erişim Tarihi: 21.08.2017).
  • Rossouw, D. 2015. “The Impact Of Combined Assurance on The Internal Audit Function”, https://www.researchgate.net/publication/308886992_THE_IMPACT_OF_COMBINED_ASSURANCE_ON_THE_INTERNAL_AUDIT_FUNCTION (Erişim Tarihi: 21.08.2017).
  • Sainato, S.W. 2016. “Combined Assurance with Compliance”, IIA International Conference, ABD.
  • Schreurs, H. K. ve Marais, M. 2015. “Perspectives of Chief Audit Executives on the Implementation of Combined Assurance”, Southern African Journal of Accountability and Auditing Research, 17(1), 73-86.
  • Scott, J. 2015. “Combined Assurance: Status Report”, http://moderngov.boston.gov.uk/Data/Audit%20&%20Governance%20Committee/201503161830/Agenda/Combined%20Assurance%20-%20Status%20Report.pdf (Erişim Tarihi: 21.08.2017).
  • Sobel, P.J. 2015. “Who Owns Risk?”, IIA CBOK Raporu, ABD.
  • Swellendam Municipality. 2015. “Combined Assurance Policy Framework”, https://www.swellenmun.co.za/download_document/564 (Erişim Tarihi: 21.08.2017).
  • The CICA. 2004. “20 Questions Directors Should Ask about Internal Audit”, Kanada.
  • Yurtsever, G. 2008. “Bankacılığımızda İç Kontrol”, TBB Yayını, İstanbul.
  • Yurtsever, G. 2009. “Teftişten İç Denetime Banka Müfettişliği”, TBB Yayını, İstanbul.
  • Yüksel, S., Dinçer, H. ve Hacıoğlu, Ü. 2015. CAMELS-Based Determinants for the Credit Rating of Turkish Deposit Banks”, International Journal of Finance & Banking Studies, 4(4), 1-17.
  • Yüksel, S., Zengin, S. ve Kartal, M. T. 2016. “Banka Personelinin Teftiş Kuruluna Bakış Açısının Değerlendirilmesi”, Finans Politik & Ekonomik Yorumlar, 53(622), 101-.115.
  • Zengin, S. ve Yüksel, S. 2016. “Likidite Riskini Etkileyen Faktörler: Türk Bankacılık Sektörü Üzerine Bir İnceleme”, İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi, 15(29), 77-95.
  • Zhou, S., Simnett, R. ve Hoang, H. 2016. “Combined Assurance as a New Assurance Approach: Is It Beneficial to Analysts?”, https://www.researchgate.net/publication/315029098_Combined_Assurance_as_a_New_Assurance_Approach_Is_It_Beneficial_to_Analysts (Erişim Tarihi: 21.08.2017).

Year 2018, Volume: 20 Issue: 2, 347 - 374, 22.06.2018

Mustafa Tevfik Kartal , Özgür Çatıkkaş , Neşe Çoban Çelikdemir

https://doi.org/10.31460/mbdd.350426

Abstract

References

  • BDDK. 2014. Bankaların İç Sistemleri ve İçsel Sermaye Yeterliliği Değerlendirme Süreci Hakkında Yönetmelik, 11.07.2014 tarih ve 29057 sayılı Resmi Gazete.
  • BK. 2005. Kanun No: 5411, 01.11.2005 tarih ve 25983 sayılı Resmi Gazete.
  • Clamp, C. 2015. “Combined Assurance: Optimizing Your Assurance and Improving Audit Outcomes”, Güney Afrika.
  • Dalak, G. 2000. “Denetim ve Kalite Denetimi”, Muğla Üniversitesi SBE Dergisi, 1(1), 65-79.
  • DBSA. 2012. “Combined Assurance Strategy”, Güney Afrika.
  • Decaux, L. ve Sarens, G. 2015a. “The Determinants of Combined Assurance Adoption: A Global Survey”, Louvain School of Management Working Paper Series.
  • Decaux, L. ve Sarens, G. 2015b. “Implementing Combined Assurance: Insights from Multiple Case Studies”, Managerial Auditing Journal, 30(1), 56-79.
  • Deloitte. 2014. “Audit Committee Brief, Harnessing the Full Potential of Internal Audit”, ABD.
  • Dinçer, H., Hacıoğlu, Ü. ve Yüksel, S. 2016. “Performance Assessment of Deposit Banks with CAMELS Analysis Using Fuzzy ANP-MOORA Approaches and an Application on Turkish Banking Sector”, Asian Journal of Research in Business Economics and Management, 6(2), 32-56.
  • Dmitrenko, M. 2017. “Combined Assurance As An Element Of Effective Corporate Governance”, Scientific Journal of Polonia University, 21(2), 84-90.
  • Dzomira, S. 2016. “Espousal of Combined Assurance Model in South Africa’s Public Sector”, Public and Municipal Finance, 5(4), 23-30.
  • EY. 2013. “Maximizing Value from Your Lines of Defense, A Pragmatic Approach to Establishing and Optimizing Your LOD Model”, http://www.ey.com/Publication/vwLUAssets/EY-Maximizing-value-from-your-lines-of-defense/$FILE/EY-Maximizing-value-from-your-lines-of-defense.pdf (Erişim Tarihi: 21.08.2017).
  • Forte, J. ve Barac, K. 2015. “Combined Assurance: A Systematic Process”, Southern African Journal of Accountability and Auditing Research, 17 (2), 71-83.
  • Güredin, E. 1995. “Denetim”, İstanbul: Muhasebe Enstitüsü. Yayın No: 62, 4. Baskı.
  • Harbo, I. 2015. “Combined Assurance Approach”, IIA-GRC, http://www.theiia.se/uploads/4.combined_assurance_(1).pdf (Erişim Tarihi: 21.08.2017).
  • Huibers, S.C.J. 2015. “Combined Assurance: One Language, One Voice, One View”, IIA CBOK Raporu.
  • Huibers, S.C.J. ve Rittenberg, L. 2017. “Improve GRC Maturity Through Combined Assurance”, http://info.metricstream.com/rs/404-BGD-511/images/Improve-GRC-Maturity-Combined-Assurance.pdf?aliId=329680907 (Erişim Tarihi: 21.08.2017).
  • IIA. 2003. 2050 no.lu Uluslararası İç Denetim Standardı, Uluslararası Mesleki Uygulama Çerçevesi, ABD.
  • IoD. 2009. “King Code of Governance Principles for South Africa 2009”, http://c.ymcdn.com/sites/www.iodsa.co.za/resource/collection/94445006-4F18-4335-B7FB-7F5A8B23FB3F/King_III_Code_for_Governance_Principles_.pdf (Erişim Tarihi: 21.08.2017).
  • KPMG. 2016. “Combined Assurance, Reaching the Next Level of Maturity”, https://www.iiauae.org/writereaddata/Portal/ConferencesDownloads/9b052c9d-954e-43ad-8bf9-1d5618d32c9e.pdf (Erişim Tarihi: 21.08.2017).
  • Levis, I. 2015. “The Role of Internal Auditing in Providing Combined Assurance: Assessing Internal Financial Controls”, University of Pretoria, Faculty of Economic and Management Sciences, Master Thesis.
  • Noyan, E. 2002. Bankalar Hukuku, Nadir Kitap, Ankara.
  • PWC. 2010. “Preparation, Perseverance, Payoff: Implementing a Combined Assurance Approach in the Era of King III”, https://www.pwc.co.za/en/assets/pdf/steeringpoint-kingiii-combined-assurance-11.pdf (Erişim Tarihi: 21.08.2017).
  • PWC. 2013. “Combined Assurance Practical Approach and Reporting Key Learning’s”, https://oag.treasury.gov.za/Event%20Documentation/20130228%20Public%20Entities%20Risk%20Management%20Forum/2.%20System%20of%20Combined%20Assurance%20and%20Institutional%20performance%20-%20A%20Moosa%20and%20JC%20Heyns.pdf (Erişim Tarihi: 21.08.2017).
  • Reeks, A. 2013. “Combined Assurance: Status Report”, http://moderngov.boston.gov.uk/Data/Audit%20&%20Governance%20Committee/201503161830/Agenda/Combined%20Assurance%20-%20Status%20Report.pdf (Erişim Tarihi: 21.08.2017).
  • Rossouw, D. 2015. “The Impact Of Combined Assurance on The Internal Audit Function”, https://www.researchgate.net/publication/308886992_THE_IMPACT_OF_COMBINED_ASSURANCE_ON_THE_INTERNAL_AUDIT_FUNCTION (Erişim Tarihi: 21.08.2017).
  • Sainato, S.W. 2016. “Combined Assurance with Compliance”, IIA International Conference, ABD.
  • Schreurs, H. K. ve Marais, M. 2015. “Perspectives of Chief Audit Executives on the Implementation of Combined Assurance”, Southern African Journal of Accountability and Auditing Research, 17(1), 73-86.
  • Scott, J. 2015. “Combined Assurance: Status Report”, http://moderngov.boston.gov.uk/Data/Audit%20&%20Governance%20Committee/201503161830/Agenda/Combined%20Assurance%20-%20Status%20Report.pdf (Erişim Tarihi: 21.08.2017).
  • Sobel, P.J. 2015. “Who Owns Risk?”, IIA CBOK Raporu, ABD.
  • Swellendam Municipality. 2015. “Combined Assurance Policy Framework”, https://www.swellenmun.co.za/download_document/564 (Erişim Tarihi: 21.08.2017).
  • The CICA. 2004. “20 Questions Directors Should Ask about Internal Audit”, Kanada.
  • Yurtsever, G. 2008. “Bankacılığımızda İç Kontrol”, TBB Yayını, İstanbul.
  • Yurtsever, G. 2009. “Teftişten İç Denetime Banka Müfettişliği”, TBB Yayını, İstanbul.
  • Yüksel, S., Dinçer, H. ve Hacıoğlu, Ü. 2015. CAMELS-Based Determinants for the Credit Rating of Turkish Deposit Banks”, International Journal of Finance & Banking Studies, 4(4), 1-17.
  • Yüksel, S., Zengin, S. ve Kartal, M. T. 2016. “Banka Personelinin Teftiş Kuruluna Bakış Açısının Değerlendirilmesi”, Finans Politik & Ekonomik Yorumlar, 53(622), 101-.115.
  • Zengin, S. ve Yüksel, S. 2016. “Likidite Riskini Etkileyen Faktörler: Türk Bankacılık Sektörü Üzerine Bir İnceleme”, İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi, 15(29), 77-95.
  • Zhou, S., Simnett, R. ve Hoang, H. 2016. “Combined Assurance as a New Assurance Approach: Is It Beneficial to Analysts?”, https://www.researchgate.net/publication/315029098_Combined_Assurance_as_a_New_Assurance_Approach_Is_It_Beneficial_to_Analysts (Erişim Tarihi: 21.08.2017).
There are 38 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Mustafa Tevfik Kartal

Özgür Çatıkkaş

Neşe Çoban Çelikdemir

Publication Date June 22, 2018
Submission Date November 9, 2017
Published in Issue Year 2018 Volume: 20 Issue: 2

Cite

APA Kartal, M. T., Çatıkkaş, Ö., & Çelikdemir, N. Ç. (2018). BANKACILIKTA KONSOLİDE GÜVENCE YAKLAŞIMI ÜZERİNE KAVRAMSAL BİR İNCELEME. Muhasebe Bilim Dünyası Dergisi, 20(2), 347-374. https://doi.org/10.31460/mbdd.350426
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