ARTICLE · 18 APRIL 2021

Bir Kariyer Mesleği Olarak İç Denetim

Centrum

Explore more from Centrum

İç denetim mesleğinin çatı örgütü Türkiye İç Denetim Enstitüsü'nün sitesinde de yer alan tanıma göre iç denetim; "Bir kurumun faaliyetlerini geliştirmek ve onlara değer katmak amacını güden bağımsız ve objektif bir güvence ...

TurkeyAccounting and Audit

Fırat C. Güçlü

Author LinkedIn connections

1. Giriş

İç denetim mesleğinin çatı örgütü Türkiye İç Denetim Enstitüsü'nün sitesinde de yer alan tanıma göre iç denetim; "Bir kurumun faaliyetlerini geliştirmek ve onlara değer katmak amacını güden bağımsız ve objektif bir güvence ve danışmanlık faaliyetidir. İç denetim, kurumun risk yönetim, kontrol ve yönetişim süreçlerinin etkililiğini değerlendirmek ve geliştirmek amacına yönelik sistemli ve disiplinli bir yaklaşım getirerek kurumun amaçlarına ulaşmasına yardımcı olur." Tanımdan da anlaşıldığı üzere zorunluluk nedeniyle gerçekleştirilen diğer denetim türlerine nazaran iç denetim faaliyetleri, fazlasıyla kurum faaliyetlerini geliştirmek ve değer katmak misyonunu edinmiştir.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Extension Of The Temporary Period For Calculations Under Article 376 Of The Turkish Commercial Code

TurkeyAccounting and Audit

Bener Law Office

Presidential Decision No. 11066

TurkeyAccounting and Audit

Tunc Firat Dereli Attorney Partnership

Keeping Of Commercial Books In Electronic Form

TurkeyAccounting and Audit

Tunc Firat Dereli Attorney Partnership

Airbnb Üzerindenelde Edilengelirlerin Hukukiniteliği Ve Türk Vergi Hukuku Bakimindan Değerlendirilmesi

TurkeyAccounting and Audit

NAZALI Attorney Partnership

Elektronik Ortamda Karşit İnceleme: 2025 Tebliği Çerçevesinde Yeni Yaklaşim

TurkeyAccounting and Audit

NAZALI Attorney Partnership

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

Comparative Guide

TMT

Comparative Guide

Investing In

Comparative Guide

Joint Ventures

Comparative Guide

Doing Business In

See more popular content from

Accounting and Audit

Group Companies Under The Trade Registry Regulation

Turkish Commercial Code No. 6102 regulates the principles regarding group companies under Articles 195 to 209 for the first time in Turkish law.

TurkeyAccounting and Audit

Erdem & Erdem Law

Tax System In Turkey - Capital Gains

TurkeyAccounting and Audit

Arthur Andersen

The Obligation of Independent Auditing of Corporations under the New Turkish Commercial Code

The New Turkish Commercial Code ("New Code") has been enacted and will enter into force in July 2012. One of the major changes brought by the New Code regards mandatory independent audits of corporations.

TurkeyAccounting and Audit

Independent Audit Thresholds Updated For 2025

The Presidential Decision amending the criteria for determining which companies are subject to independent audit under Article 397 of the Turkish Commercial Code (No. 6102)...

TurkeyAccounting and Audit

Tunc Firat Dereli Attorney Partnership

Tax System In Turkey - Depreciation

TurkeyAccounting and Audit

Arthur Andersen

Activity Permits For Suspended Independent Audit Firms İn Turkey Will Not Be Cancelled Due To Auditors Leaving

Turkey's Public Oversight, Accounting and Auditing Standards Authority has declared that if an independent audit firm has its activity permit suspended, the permit will not be cancelled...

TurkeyAccounting and Audit

Moroglu Arseven

Keeping Of Commercial Books In Electronic Form

A new amendment to Turkey's commercial books regulation has been published, introducing changes to the requirements for maintaining electronic records of business documents unrelated to enterprise accounting. The Amendment Communiqué modifies existing provisions governing digital record-keeping obligations for commercial entities.

TurkeyAccounting and Audit

Tunc Firat Dereli Attorney Partnership

Code Of Ethics For Professional Accountants Published

The Code of Ethics for Independent Auditors (Including Independence Standards) ("Code of Ethics") entered into force after publication in the Official Gazette dated 22 September 2019 and No. 30896.

TurkeyAccounting and Audit

Esin Attorney Partnership

Presidential Decision No. 11066

Presidential Decision No. 11066 introduces significant changes to the threshold values that determine which companies must undergo independent audits in Turkey. This regulatory update has important implications for corporate compliance and financial reporting requirements across various business sectors.

TurkeyAccounting and Audit

Tunc Firat Dereli Attorney Partnership

Turkey Adopts International Standard Financial Reporting From 2020

The New Framework includes a chapter regarding presentation and disclosure.

TurkeyAccounting and Audit

Moroglu Arseven