{"id":2080,"date":"2015-08-20T07:16:48","date_gmt":"2015-08-20T07:16:48","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=2080"},"modified":"2015-08-20T07:16:48","modified_gmt":"2015-08-20T07:16:48","slug":"bagimsiz-denetimde-surekli-egitim","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/bagimsiz-denetimde-surekli-egitim.html","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetimde S\u00fcrekli E\u011fitim"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Ba\u011f\u0131ms\u0131z Denetim\u2019de S\u00fcrekli E\u011fitim!<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Denet\u00e7iler, teorik bilgilerinin ve mesleki becerilerinin yeterli bir seviyede tutulmas\u0131n\u0131, mesleki etik ilkelere uyulmas\u0131n\u0131, mesleki alandaki de\u011fi\u015fikliklerin takip edilmesini ve mesleki geli\u015fimlerini temine y\u00f6nelik olarak\u00a0<\/strong><strong>s\u00fcrekli e\u011fitime tabi tutulur.<\/p>\n<p><\/strong><strong>S\u00fcrekli e\u011fitim zorunlulu\u011fu denet\u00e7ilerin sicile tescilinden itibaren ba\u015flar ve Kurum taraf\u0131ndan belirlenen \u015fekilde y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n<p>Sicile tescilinden itibaren\u00a0<\/strong><strong>\u201cDENET\u00c7\u0130LER\u0130N HER BE\u015e YILDA B\u0130R S\u00dcREKL\u0130 E\u011e\u0130T\u0130ME\u201d<\/strong><strong>ili\u015fkin \u015fartlar\u0131 kar\u015f\u0131lamalar\u0131 esast\u0131r.<\/p>\n<p>Denetim kurulu\u015flar\u0131, denet\u00e7ilerinin s\u00fcrekli e\u011fitim programlar\u0131n\u0131 tamamlamalar\u0131 i\u00e7in gerekli tedbirleri al\u0131r.<\/p>\n<p>S\u00fcrekli e\u011fitime ili\u015fkin hususlar, gerekti\u011finde ilgili kurumlar\u0131n g\u00f6r\u00fc\u015f\u00fc de al\u0131narak\u00a0<\/strong><strong>KURUM TARAFINDAN D\u00dcZENLEN\u0130R.<\/p>\n<p>KURUM<\/strong><strong>, denetimin ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131n\u0131n ve tarafs\u0131zl\u0131\u011f\u0131n\u0131n sa\u011flanmas\u0131, denetime olan g\u00fcven ile denetimin kalitesinin art\u0131r\u0131lmas\u0131 amac\u0131yla s\u00fcrekli e\u011fitime ilave olarak bu Y\u00f6netmelik \u00e7er\u00e7evesinde\u00a0<\/strong><strong>DENET\u00c7\u0130LER\u0130N VE MESLEK MENSUPLARININ E\u011e\u0130T\u0130LMES\u0130 VEYA E\u011e\u0130T\u0130M SEV\u0130YELER\u0130N\u0130N Y\u00dcKSELT\u0130LMES\u0130\u00a0<\/strong><strong>hususunda gerekli tedbirleri al\u0131r.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u201cGelecekte, Bir G\u00fcn Gelecek\u2026\u201d<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Bu \u00f6nermenin imkans\u0131z ger\u00e7ekle\u015fme hali s\u00f6z konusudur.<br \/>\nDikkatli bakarak, g\u00f6renler bilir. Gelece\u011fin geldi\u011fini bile anlamadan as\u0131l\u0131 olarak kar\u015f\u0131n\u0131zda yine o motto vard\u0131r. Gelecek!!!<br \/>\nHangi gelecek? Sonland\u0131rmad\u0131\u011f\u0131n\u0131z hi\u00e7 bir zaman ifadesi olmayan anlams\u0131z bir yaz\u0131dan \u00f6teye ge\u00e7mez.<\/p>\n<p>Lakin bahse konu e\u011fitim hususunda b\u00f6yle bir belirsizlik yoktur.<br \/>\nBa\u011f\u0131ms\u0131z Denet\u00e7ilerin be\u015f y\u0131lda bir e\u011fitim alacaklar\u0131 iradesi mevcut ve olmazsa olmaz olarak kar\u015f\u0131m\u0131zda durmaktad\u0131r.<br \/>\n\u0130\u015fte o zaman\u0131n gelece\u011fi, ba\u015flang\u0131c\u0131 2018 olarak sonland\u0131r\u0131lm\u0131\u015f oldu\u011fundan, sonuncu olmayaca\u011f\u0131n\u0131 da bilerek y\u00f6netmeli\u011fin lafz\u0131na uygun hareket etmeliyiz.<\/p>\n<p><\/strong><strong>Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finin 25.MADDE\u00a0<\/strong><strong>ile yerine getirilmesi istenen bu\u00a0<\/strong><strong>s\u00fcrekli e\u011fitim<\/strong><strong>, an itibari ile Denet\u00e7ilerin akl\u0131nda olmayan bir s\u00fcre\u00e7tir.<\/p>\n<p><\/strong><strong>\u0130lki 2018 y\u0131l\u0131nda ba\u015flayacak\u00a0olan<\/strong><strong>\u00a0bu e\u011fitimlerin de, ayn\u0131 zamanda her hangi bir denetim i\u015fine vak\u0131f olmayan denet\u00e7iler \u00fczerinde ki, olumsuz etkile\u015fimi k\u00f6r\u00fckleyece\u011fini unutmamak gerekiyor.<\/p>\n<p>Hayal k\u0131r\u0131kl\u0131\u011f\u0131 yaratacak bu durum, neticede y\u00f6netmelik gere\u011fi yerine getirilirken, Kurum, bu g\u00f6revi devir ve ciro edebilir mi ?<\/p>\n<p>Yani asli g\u00f6revde kalmas\u0131 istenen Kamu G\u00f6zetim Kurumu, g\u00f6zetim ve denetim g\u00f6revinden ari olarak bu e\u011fitimleri de kendi mi d\u00fczenleyecek?<\/p>\n<p>Ya yoksa T\u00fcrmob \u2018a devir veya ciro ederek mi yapt\u0131racak veya \u00fcniversiteler ile anla\u015farak m\u0131 yapt\u0131racak ? Hen\u00fcz bir belirginlik yok.<br \/>\nSadece,\u00a0gerekti\u011finde ilgili kurumlar\u0131n g\u00f6r\u00fc\u015f\u00fc de al\u0131narak<\/strong><strong>\u00a0KURUM TARAFINDAN D\u00dcZENLEN\u0130R\u00a0<\/strong><strong>ibaresi mevcuttur.<\/p>\n<p>Neresinden bakarsak bakal\u0131m, yine cebimizden bir miktar \u00fccretin, buharla\u015faca\u011f\u0131 ger\u00e7e\u011finde bulu\u015fmak \u00fczere\u2026<\/p>\n<p>Haz\u0131rl\u0131kl\u0131 olal\u0131m..<\/p>\n<p><\/strong>03.06.2015<br \/>\n<strong>Selahattin \u0130PEK<br \/>\nBa\u011f\u0131ms\u0131z Denet\u00e7i<br \/>\nbdselahattinipek@gmail.com<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Kaynak:\u00a0www.MuhasebeTR.com\u00a0<\/strong><strong><\/p>\n<p><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ba\u011f\u0131ms\u0131z Denetim\u2019de S\u00fcrekli E\u011fitim! Denet\u00e7iler, teorik bilgilerinin ve mesleki becerilerinin yeterli bir seviyede tutulmas\u0131n\u0131, mesleki etik ilkelere uyulmas\u0131n\u0131, mesleki alandaki de\u011fi\u015fikliklerin takip edilmesini ve mesleki geli\u015fimlerini temine y\u00f6nelik olarak\u00a0s\u00fcrekli e\u011fitime tabi tutulur. S\u00fcrekli e\u011fitim zorunlulu\u011fu denet\u00e7ilerin sicile tescilinden itibaren ba\u015flar ve Kurum taraf\u0131ndan belirlenen \u015fekilde y\u00fcr\u00fct\u00fcl\u00fcr. Sicile tescilinden itibaren\u00a0\u201cDENET\u00c7\u0130LER\u0130N HER BE\u015e YILDA B\u0130R S\u00dcREKL\u0130 E\u011e\u0130T\u0130ME\u201dili\u015fkin [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2072,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[259],"tags":[263],"views":1148,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2080"}],"collection":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=2080"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2080\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2072"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=2080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=2080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=2080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}