{"id":5638,"date":"2021-07-13T09:49:25","date_gmt":"2021-07-13T06:49:25","guid":{"rendered":"https:\/\/portaltest.atauni.edu.tr\/bilgisayar-muhendisligi\/?page_id=5638"},"modified":"2022-11-23T09:26:01","modified_gmt":"2022-11-23T06:26:01","slug":"tarihce","status":"publish","type":"page","link":"https:\/\/atauni.edu.tr\/ic-denetim-birimi-baskanligi\/tarihce\/","title":{"rendered":"Tarih\u00e7e"},"content":{"rendered":"\t\t
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Tarih\u00e7e<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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II. D\u00fcnya sava\u015f\u0131ndan sonra Amerika Birle\u015fik Devletlerindeki \u015firketlerin finansal raporlar\u0131n\u0131n do\u011frulu\u011funun incelenmesi ve muhasebe kontrolleriyle uyum sa\u011flanmas\u0131 olarak tan\u0131mlanabilecek olan d\u0131\u015f denetim faaliyetlerinin yan\u0131 s\u0131ra, kurumlar\u0131n geli\u015fen ve karma\u015f\u0131kla\u015fan i\u015flem hacmi, farkl\u0131 co\u011frafyalarda faaliyet g\u00f6sterilmesi, faaliyetlerde etkinlik ve verimlili\u011fin \u00f6n plana \u00e7\u0131kmas\u0131, \u015feffafl\u0131k ve kurumsal y\u00f6netim kavramlar\u0131n\u0131n \u00f6nem kazanmas\u0131 i\u00e7 denetim faaliyetlerinin kapsam, y\u00f6ntem ve i\u00e7eri\u011finin h\u0131zla geli\u015fmesine yol a\u00e7m\u0131\u015ft\u0131r. <\/p>\n

\u0130\u00e7 denetimin \u00e7a\u011fda\u015f y\u00f6netim felsefesine uygun profesyonel bir meslek haline gelmesi, 1941 y\u0131l\u0131nda ABD’de kurulan \u0130\u00e7 Denet\u00e7iler Enstit\u00fcs\u00fc (IIA – Institute of Internal Auditors) ile ger\u00e7ekle\u015fmi\u015f ve \u201ci\u00e7 denetim\u201d kurumsal kimlik kazanm\u0131\u015ft\u0131r. IIA\u2019in faaliyet g\u00f6stermeye ba\u015flamas\u0131yla birlikte i\u00e7 denetim; standartlar\u0131, etik kurallar\u0131 ve sistematik uygulamalar\u0131 olan bir meslek olarak geli\u015fmeye ve \u00f6nem kazanmaya ba\u015flam\u0131\u015ft\u0131r. <\/p>\n

\u0130lk olarak 1947 y\u0131l\u0131nda yay\u0131mlanan \u201c\u0130\u00e7 Denetimin Sorumluluklar\u0131 Bildirgesi\u201d zamanla i\u00e7 denetim standartlar\u0131na d\u00f6n\u00fc\u015fm\u00fc\u015f ve 1978 y\u0131l\u0131nda ilk \u201cGenel Kabul G\u00f6rm\u00fc\u015f \u0130\u00e7 Denetim Standartlar\u0131\u201d yay\u0131mlanm\u0131\u015ft\u0131r. \u0130\u00e7 denetim standartlar\u0131n\u0131n 1.1.2009 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren son \u015fekli, t\u00fcm d\u00fcnyada i\u00e7 denetim mesle\u011finin genel standartlar\u0131 olarak bir\u00e7ok yasal d\u00fczenlemede at\u0131f yap\u0131lan temel bir d\u00fczenleme mahiyetindedir. \u0130\u00e7 denetim uygulamalar\u0131, IIA\u2019\u0131n sistematik ve uzun soluklu \u00e7al\u0131\u015fmalar\u0131yla b\u00fcnyesine ta\u015f\u0131d\u0131\u011f\u0131 i\u00e7 kontrol ve risk y\u00f6netimi gibi \u00e7a\u011fda\u015f unsurlarla, odak noktas\u0131n\u0131 ge\u00e7mi\u015f faaliyetlerin denetiminden gelece\u011fin belirsizli\u011finin y\u00f6netilmesi olarak da yorumlanan kurum faaliyetlerinin geli\u015ftirilmesi ve kurum hedeflerine ula\u015f\u0131lmas\u0131n\u0131 ama\u00e7layan bir yap\u0131ya d\u00f6n\u00fc\u015ft\u00fcrm\u00fc\u015ft\u00fcr.<\/p>\n

G\u00fcn\u00fcm\u00fcz \u00e7a\u011fda\u015f kamu ve \u00f6zel sekt\u00f6r y\u00f6netimlerinde i\u00e7 denetime ihtiya\u00e7 duyulma nedenleri \u00e7e\u015fitli a\u00e7\u0131lardan ele al\u0131nabilir: \u0130\u00e7 denetim; idare faaliyetlerini izler, kurum hedeflerinin ger\u00e7ekle\u015ftirilmesini engelleyebilecek riskler ile bu risklerin giderilmesine y\u00f6nelik mevcut ve olmas\u0131 gereken kontrollerin uygunlu\u011funu ve etkinli\u011fini de\u011ferlendirir ve i\u00e7 kontrol faaliyetlerinin geli\u015ftirilmesi i\u00e7in \u00f6nerilerde bulunur. <\/p>\n

Kamu y\u00f6netimi a\u00e7\u0131s\u0131ndan bak\u0131ld\u0131\u011f\u0131nda i\u00e7 denetim faaliyetinin \u00e7ok y\u00f6nl\u00fc kapsam\u0131; mali denetim, uygunluk denetimi, performans denetimi, sistem denetimi ve bilgi sistemleri denetimi gibi \u00e7e\u015fitli denetim faaliyetlerini i\u00e7erir. Bu i\u015flev ve kapsam \u00f6zellikleriyle i\u00e7 denetim; idarelerde mali raporlama sisteminin g\u00fcvenilirli\u011fi, i\u00e7 kontrol uygulamalar\u0131n\u0131n yeterlili\u011fi, mevzuata uygunluk, faaliyetlerin etkinli\u011fi, verimlili\u011fi ve ekonomikli\u011finin de\u011ferlendirilmesi, bilgi sistemlerinin g\u00fcvenli\u011fi ve g\u00fcvenilirli\u011finin test edilmesi i\u00e7in vazge\u00e7ilmez faaliyetlerden biri olarak kabul edilir. Bu \u00e7er\u00e7evede i\u00e7 denetim, payda\u015flar i\u00e7in g\u00fcvence sa\u011flar, idare i\u00e7in ise kurumsal itibar\u0131n sigortas\u0131d\u0131r. \u0130\u00e7 denetim ayr\u0131ca, idarelerde y\u00f6netsel hesap verebilirli\u011fin yerle\u015fmesine \u00f6nemli \u00f6l\u00e7\u00fcde katk\u0131 sa\u011flamak suretiyle kurumsal y\u00f6netim kalitesini geli\u015ftirir ve b\u00f6ylece idarenin kurumsal de\u011ferini y\u00fckseltir. <\/p>\n

T\u00fcrkiye\u2019de i\u00e7 denetim \u00f6ncelikle \u00f6zel sekt\u00f6r taraf\u0131ndan uygulanmaya ba\u015flam\u0131\u015f olup, \u00f6zellikle uluslararas\u0131 \u015firketlerin T\u00fcrkiye\u2019deki i\u015ftirakleri, \u015fubeleri ve temsilciliklerinde yayg\u0131nla\u015fm\u0131\u015ft\u0131r. G\u00fcn\u00fcm\u00fczde ise, \u00fclkemizin \u00f6nde gelen \u015firketlerinde uluslararas\u0131 standartlara uygun i\u00e7 denetim uygulamalar\u0131 mevcuttur. 1995 y\u0131l\u0131nda IIA\u2019in akredite edilmi\u015f \u015fubesi olarak T\u00fcrkiye \u0130\u00e7 Denetim Enstit\u00fcs\u00fcn\u00fcn (T\u0130DE) kurulmas\u0131yla birlikte, T\u00fcrkiye\u2019de uluslararas\u0131 standartlarda i\u00e7 denetim meslek\u00ee geli\u015fim ve payla\u015f\u0131m platformu olu\u015fturulmu\u015ftur. <\/p>\n

T\u00fcrkiye\u2019nin \u00f6zellikle 1999 y\u0131l\u0131nda Helsinki zirvesinde Avrupa Birli\u011fine (AB) aday \u00fclke olarak resmen kabul edilmesinin ard\u0131ndan, mali y\u00f6netim ve kontrol alan\u0131ndaki mevcut yasal d\u00fczenlemelerin AB mevzuat\u0131yla uyumla\u015ft\u0131r\u0131lmas\u0131 y\u00f6n\u00fcnde \u00e7al\u0131\u015fmalar ba\u015flam\u0131\u015ft\u0131r. 2000\u201fli y\u0131llar\u0131n ba\u015f\u0131ndan itibaren Uluslararas\u0131 Para Fonu ve D\u00fcnya Bankas\u0131 ile y\u00fcr\u00fct\u00fclen anla\u015fmalar \u00e7er\u00e7evesinde bu alandaki \u00e7al\u0131\u015fmalar ivme kazanm\u0131\u015ft\u0131r. Bu \u00e7al\u0131\u015fmalar\u0131n sonucunda kamuda i\u00e7 denetim ihtiyac\u0131n\u0131n fark\u0131na var\u0131lm\u0131\u015f ve ilk olarak T.C. Merkez Bankas\u0131 2002 y\u0131l\u0131 sonunda \u0130\u00e7 Denetim Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc kurup faaliyete ge\u00e7irmi\u015ftir. Avrupa Birli\u011finde, i\u00e7 denetim, i\u00e7 kontrol ve d\u0131\u015f denetime ili\u015fkin belirli bir mevzuat bulunmamaktad\u0131r. Avrupa Birli\u011fi, kendi ilke ve standartlar\u0131yla uyumlu uluslararas\u0131 standartlar\u0131n kabul edilip uygulanmas\u0131n\u0131; bu \u00e7er\u00e7evede rol ve sorumluluklar\u0131 yasayla belirlenmi\u015f, \u00e7er\u00e7evesi iyi 2008 Y\u0131l\u0131 Kamu \u0130\u00e7 Denetim Genel Raporu 3 \u00e7izilmi\u015f i\u00e7 ve d\u0131\u015f denetim mekanizmalar\u0131n\u0131n olu\u015fturulmas\u0131n\u0131 Birli\u011fe \u00fcye ve aday \u00fclkelerden talep etmektedir. 2000\u2019li y\u0131llar\u0131n ba\u015f\u0131nda AB taraf\u0131ndan yap\u0131lan incelemelerde; T\u00fcrkiye\u2019deki kamu i\u00e7 mali kontrol sisteminde kavramsal ve i\u015flevsel eksiklikler oldu\u011fu ve bu alanda yasal d\u00fczenleme ihtiyac\u0131 bulundu\u011fu tespit edilmi\u015ftir. Ayr\u0131ca, \u015feffafl\u0131k, performans denetimi ve mali y\u00f6netim gibi alanlarda uluslararas\u0131 kabul g\u00f6rm\u00fc\u015f ilkelerin yeterince takip edilmedi\u011fi, denetim alan\u0131ndaki yetki ve sorumluluklar\u0131n tam olarak tan\u0131mlanmad\u0131\u011f\u0131 ve kamu kurulu\u015flar\u0131n\u0131n g\u00f6rev ve sorumluluklar\u0131n\u0131n halen yeterince belirgin olmad\u0131\u011f\u0131 vurgulanm\u0131\u015ft\u0131r. AB m\u00fcktesebat\u0131na uyum s\u00fcrecinde, \u00fcye \u00fclkelerin b\u00fct\u00e7e uygulamalar\u0131nda standart bir uygulama olan \u201cKamu \u0130\u00e7 Mali Kontrol\u201d modelinin \u00fclkemizde de uygulanma hedefi, kamu maliyesinde bir reform niteli\u011finde say\u0131lan 5018 say\u0131l\u0131 Kamu Mali Y\u00f6netimi ve Kontrol Kanunu arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015ftirilmektedir. 24.12.2003 tarih ve 25326 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan ve b\u00fct\u00fcn h\u00fck\u00fcmleriyle 01.01.2006 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe giren 5018 say\u0131l\u0131 Kanun, d\u00fczenleyici ve denetleyici kurumlar hari\u00e7 olmak \u00fczere genel y\u00f6netim kapsam\u0131ndaki kamu idareleri b\u00fcnyesinde i\u00e7 denetimin kurulmas\u0131n\u0131 \u00f6ng\u00f6rmektedir. <\/p>\n

Atat\u00fcrk \u00dcniversitesine ilk i\u00e7 denet\u00e7i atamas\u0131 2014 y\u0131l\u0131 Aral\u0131k ay\u0131nda yap\u0131lm\u0131\u015ft\u0131r. 2015 y\u0131l\u0131 Mart ay\u0131nda \u201cAtat\u00fcrk \u00dcniversitesi \u0130\u00e7 Denetim Y\u00f6nergesi\u201d yetkili organlar taraf\u0131ndan kabul edilerek Atat\u00fcrk \u00dcniversite \u0130\u00e7 Denetim Birimi Ba\u015fkanl\u0131\u011f\u0131 kurulmu\u015ftur. Birim, Rekt\u00f6rl\u00fck binas\u0131nda 4 i\u00e7 denet\u00e7i ile i\u00e7 denetim faaliyetlerini 3 y\u0131ll\u0131k plan ve 1 y\u0131ll\u0131k programlar kapsam\u0131nda y\u00fcr\u00fctmektedir. Birimin bo\u015f i\u00e7 denet\u00e7i kadrosu ise d\u00f6rtt\u00fcr.<\/p>\n

Not: Metinin haz\u0131rlanmas\u0131nda Kamu \u0130\u00e7 Denetim Genel Raporlar\u0131ndan faydalan\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Tarih\u00e7e II. D\u00fcnya sava\u015f\u0131ndan sonra Amerika Birle\u015fik Devletlerindeki \u015firketlerin finansal raporlar\u0131n\u0131n do\u011frulu\u011funun incelenmesi ve muhasebe kontrolleriyle uyum sa\u011flanmas\u0131 olarak tan\u0131mlanabilecek olan d\u0131\u015f denetim faaliyetlerinin yan\u0131 s\u0131ra, kurumlar\u0131n geli\u015fen ve karma\u015f\u0131kla\u015fan i\u015flem hacmi, farkl\u0131 co\u011frafyalarda faaliyet g\u00f6sterilmesi, faaliyetlerde etkinlik ve verimlili\u011fin \u00f6n plana \u00e7\u0131kmas\u0131, \u015feffafl\u0131k ve kurumsal y\u00f6netim kavramlar\u0131n\u0131n \u00f6nem kazanmas\u0131 i\u00e7 denetim faaliyetlerinin kapsam, y\u00f6ntem […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5638","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/atauni.edu.tr\/ic-denetim-birimi-baskanligi\/wp-json\/wp\/v2\/pages\/5638","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/atauni.edu.tr\/ic-denetim-birimi-baskanligi\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/atauni.edu.tr\/ic-denetim-birimi-baskanligi\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/atauni.edu.tr\/ic-denetim-birimi-baskanligi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atauni.edu.tr\/ic-denetim-birimi-baskanligi\/wp-json\/wp\/v2\/comments?post=5638"}],"version-history":[{"count":28,"href":"https:\/\/atauni.edu.tr\/ic-denetim-birimi-baskanligi\/wp-json\/wp\/v2\/pages\/5638\/revisions"}],"predecessor-version":[{"id":6248,"href":"https:\/\/atauni.edu.tr\/ic-denetim-birimi-baskanligi\/wp-json\/wp\/v2\/pages\/5638\/revisions\/6248"}],"wp:attachment":[{"href":"https:\/\/atauni.edu.tr\/ic-denetim-birimi-baskanligi\/wp-json\/wp\/v2\/media?parent=5638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}