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\u00d6zkan ZEYREK<\/strong><\/span><\/p>\n Mali M\u00fc\u015favir&Ba\u011f\u0131ms\u0131z Denet\u00e7i<\/strong> \u00a0<\/span><\/p>\n \n \n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BA\u011eIMSIZ DENET\u0130MDE K\u0130MLER S\u00d6Z SAH\u0130B\u0130<\/strong><\/span><\/p>\n \u00a0<\/strong><\/span><\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bu makalenin konusu \u00fclkemizde ba\u011f\u0131ms\u0131z denet\u00e7ileri yetkilendirme ve \u00e7al\u0131\u015fma alanlar\u0131n\u0131n hangi kurum ve kurulu\u015flarca belirlendi\u011finin tespitine y\u00f6neliktir.<\/span><\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 660 say\u0131l\u0131 Kamu G\u00f6zetimi Muhasebe ve Denetim Standartlar\u0131 Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname\u2019ye istinaden kimlerin ba\u011f\u0131ms\u0131z denet\u00e7i olacaklar\u0131na KGK yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. T\u00dcRMOB, 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanununun mesle\u011fin konusunu d\u00fczenleyen 2. Maddesine dayanarak inceleme, tahlil, denetim yapma yetkisinin kendilerine de verilmi\u015f oldu\u011funu belirterek, 3568 say\u0131l\u0131 kanuna g\u00f6re yetki alm\u0131\u015f meslek mensuplar\u0131n\u0131n tamam\u0131n\u0131n ba\u011f\u0131ms\u0131z denet\u00e7i olmas\u0131 gerekti\u011fi sav\u0131n\u0131 ileri s\u00fcrmektedir. Ancak, T\u00dcRMOB yetkilendirme konusunda Kamu G\u00f6zetimi Kurumu ile mutab\u0131k kalamamaktad\u0131r.<\/span><\/p>\n Ba\u011f\u0131ms\u0131z denet\u00e7ilerin yetkilendirilmesi haricinde hangi \u015firketlerin ba\u011f\u0131ms\u0131z denetime tabi olacaklar\u0131n\u0131 belirleme yetkisi Bakanlar Kurulu\u2019nda bulunmaktad\u0131r. T\u00fcrk Ticaret Kanununun \u00fc\u00e7\u00fcnc\u00fc b\u00f6l0\u00fcm\u00fcndeki \u201cDenetleme\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda genel d\u00fczenleme, konu ve kapsam, denet\u00e7i olabilecekler konular\u0131 d\u00fczenlemi\u015f olup denetimin Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131n\u0131n da oldu\u011funu vurgulanmaktad\u0131r.<\/span><\/p>\n Kamu G\u00f6zetimi Kurumun Maliye Bakanl\u0131\u011f\u0131 ile ili\u015fkilendirilmi\u015f olmas\u0131 bu bakanl\u0131\u011f\u0131nda ba\u011f\u0131ms\u0131z denetimde s\u00f6z sahibi oldu\u011funu bilmemizde yarar vard\u0131r. Bakanl\u0131klar, Kurum ve Meslek \u00f6rg\u00fct\u00fc haricinde D\u00fczenleme ve Denetleme yetkisi olan kurum ve kurulu\u015flar\u0131n ba\u011f\u0131ms\u0131z denetime ilgileri olduk\u00e7a fazla olup ayr\u0131ca ba\u011f\u0131ms\u0131z denetimdeki etkinliklerinin s\u00fcrd\u00fcr\u00fclmesinde \u0131srarc\u0131 olmaktad\u0131rlar. Bu kurumlar\u0131n ba\u015f\u0131nda Sermaye Piyasas\u0131 Kurumu ( SPK) gelmektedir. 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanununun alt\u0131nc\u0131 b\u00f6l\u00fcm\u00fcnde, faaliyet esaslar\u0131n\u0131 d\u00fczenleyen 62.maddesinde KGK taraf\u0131ndan yetkilendirilmi\u015f ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131ndan bu Kanun uyar\u0131nca ba\u011f\u0131ms\u0131z denetim faaliyetlerinde bulunacaklardan istenilecek ilave \u015fartlar Kurul taraf\u0131ndan belirlenir denilerek KGK\u2019 yetkilendirdi\u011fi ba\u011f\u0131ms\u0131z denet\u00e7ileri yeterli g\u00f6rmemekte kendi g\u00f6rev alan\u0131na d\u00e2hil, Kamu Yarar\u0131n\u0131 \u0130lgilendiren kurulu\u015flar olarak tan\u0131mlanan kurumlar\u0131n ba\u011f\u0131ms\u0131z denetiminde (KAY\u0130K) kendisinin daha \u00f6nce yapt\u0131\u011f\u0131 s\u0131navlarla verdi\u011fi lisans\u0131 veya tecr\u00fcbe aramaktad\u0131r. Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumu (BDDK) ile Enerji Piyasas\u0131 D\u00fczenleme Kurumu (EPDK) ba\u011f\u0131ms\u0131z denetime kay\u0131ts\u0131z kalmayan kurumlar olarak nitelendirilebilir.<\/span><\/p>\n Bu kadar \u00e7ok ba\u015fl\u0131l\u0131\u011f\u0131n nedenini ancak mitoloji anlat\u0131mla anlamland\u0131r\u0131l\u0131r buyurun size neden b\u00f6yle oldu\u011funun hik\u00e2yesi;<\/span><\/p>\n \u201cMitolojik d\u00f6nemde Prometheus\u2019un ate\u015fi \u00e7al\u0131p insanl\u0131\u011fa hediye etme giri\u015fimi her \u015feyden \u00f6nce insan\u0131n tanr\u0131lara ra\u011fmen kendi ba\u015f\u0131na karar verme ve verdi\u011fi karar\u0131 uygulama iste\u011fini g\u00f6sterdi\u011fi gibi, onun do\u011fas\u0131ndaki teknik bilgiye ( mitolojik d\u00f6nemdeki anlam\u0131:bilim) olan yatk\u0131nl\u0131\u011f\u0131n\u0131n bir delilidir. Prometheus tanr\u0131lardan ate\u015fi kendisinin icat etti\u011fi bir aletle \u00e7alm\u0131\u015ft\u0131r. \u00c7ok yava\u015f yanan bir bitki olmas\u0131ndan dolay\u0131, bu i\u015f i\u00e7in \u00e7ok uygun olan rezene sap\u0131yla birlikte gizlice ve kurnazca g\u00f6ky\u00fcz\u00fcne sokulmu\u015f, ate\u015fi \u00e7al\u0131p bu sap\u0131n i\u00e7ine koymu\u015f ve yery\u00fcz\u00fcne inmi\u015ftir. Bu ate\u015f tanr\u0131sal bir s\u0131rd\u0131r ve Prometheus hayat\u0131 pahas\u0131na \u00f6l\u00fcml\u00fc insano\u011fluna bu tanr\u0131sal s\u0131rr\u0131 arma\u011fan etmi\u015ftir. \u00c7\u00fcnk\u00fc ate\u015fe kavu\u015fan insano\u011flu bundan b\u00f6yle akl\u0131n\u0131n yan\u0131nda zek\u00e2s\u0131n\u0131 da kullanmay\u0131 \u00f6\u011frenecek b\u00fct\u00fcn sanatlar\u0131n erbab\u0131 olup dur durak dinlemeden geli\u015fmeye ba\u015flayacakt\u0131r.<\/em><\/span><\/p>\n Ate\u015f insanl\u0131\u011fa teknoloji geli\u015fmenin kap\u0131lar\u0131n\u0131 ard\u0131na kadar a\u00e7m\u0131\u015ft\u0131r a\u00e7mas\u0131na, ama onu getiren ustas\u0131n\u0131 da m\u00fcthi\u015f bir i\u015fkenceye ve onmaz ac\u0131lara maruz b\u0131rakm\u0131\u015ft\u0131r. \u00c7\u00fcnk\u00fc Prometheus tanr\u0131sal s\u0131rr\u0131 \u00f6\u011frenmeye ve \u00f6\u011fretmeye kalkm\u0131\u015ft\u0131r ve do\u011fan\u0131n i\u015fine burnunu sokup haddini a\u015fm\u0131\u015ft\u0131r\u2026<\/em><\/span><\/p>\n Tanr\u0131lar bu teknikleri insana \u00f6\u011fretmek istememi\u015ftir, \u00e7\u00fcnk\u00fc insana en ba\u015ftan beri g\u00fcvenmemektedir. Neden ? Tanr\u0131lar\u0131n bildi\u011fi teknik y\u00f6ntemlerin insan\u0131n da bilmesi demek onlar\u0131n taht\u0131n\u0131n tehlikeye girmesi demektir de ondan.<\/em><\/span><\/p>\n Bu anlamda ilk teknik ac\u0131y\u0131 \u00e7eken adamd\u0131r Prometheus, \u00e7\u00fcnk\u00fc insanl\u0131\u011f\u0131 ilerletmek ad\u0131na do\u011fadaki kurulu d\u00fczeni bozmu\u015ftur. Bu y\u00fczden tanr\u0131lar\u0131n buyru\u011fu ile kollarl\u0131ndan ve bacaklar\u0131ndan zincire vurulup ve Kafkas da\u011flar\u0131n\u0131n f\u0131rt\u0131nalarla d\u00f6v\u00fclen sarp ve \u0131ss\u0131z kayas\u0131na \u00e7ivilenir; sonsuz g\u00f6klerin alt\u0131nda kavurucu bir yaln\u0131zl\u0131k ve gece biten ci\u011ferini sabah tekrardan yiyen bir kartalla ba\u015f ba\u015fa b\u0131rak\u0131l\u0131r. \u00c7\u00fcnk\u00fc Prometheus yar\u0131 insan yar\u0131 tanr\u0131d\u0131r ve bunun anlam\u0131 hi\u00e7bir zaman \u00f6lmeyece\u011fidir. Bu y\u00fczden Prometheus o da\u011fda zincirli oldu\u011fu m\u00fcddet\u00e7e ci\u011feri kartal taraf\u0131ndan hep yenecek, s\u0131n\u0131r\u0131 a\u015fmas\u0131n\u0131n cezas\u0131n\u0131 sonsuz de\u011fin \u00e7ekecektir.\u201d<\/em><\/span><\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Mitolojik anlat\u0131mda vurgulanm\u0131\u015f oldu\u011fu gibi, g\u00fcc\u00fc elinde tutan ki\u015fi kurum ve kurulu\u015flar, bu g\u00fc\u00e7 ve yetkilerini korumalar\u0131ndaki istek ve arzular\u0131 kendilerinin kurulu d\u00fczenlerinin bozulmamalar\u0131 ve tahtlar\u0131n\u0131n sars\u0131lmamas\u0131 i\u00e7in verdikleri m\u00fccadele veya bu g\u00fc\u00e7lerinin s\u00fcreklili\u011fini muhafaza etme e\u011filimi teknik ve mesleki geli\u015fmelerin \u00f6n\u00fcnde en b\u00fcy\u00fck sorun olarak durmaktad\u0131r.<\/span><\/p>\n Ki\u015fi ve kurumlar\u0131n \u00e7\u0131karlar\u0131n\u0131 korumak i\u00e7in muhafazak\u00e2r yakla\u015f\u0131mlar\u0131 ile haks\u0131zl\u0131\u011fa u\u011frad\u0131klar\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcp bu durumun de\u011fi\u015fmesi i\u00e7in m\u00fccadele eden ki\u015fi ve kurumlar s\u00fcrekli \u00e7eki\u015fme halinde bulunmaktad\u0131rlar.<\/strong><\/span><\/p>\n Ki\u015fi ve Kurumlar\u0131n g\u00f6revlerini kendi imk\u00e2nlar\u0131yla yapma kapasitelerinin olmay\u0131\u015f\u0131, kendileri d\u0131\u015f\u0131ndakilere de yetki devrinden ka\u00e7\u0131nmalar\u0131 neticesinde yap\u0131lmas\u0131 gereken i\u015f ve i\u015flemler yap\u0131lamamakta g\u00fcc\u00fc elinde bulunduranlar\u0131n \u00e7\u0131kar ve egolar\u0131n\u0131n sonucu toplum zarar g\u00f6rmektedir. Yetki ve sorumluluklar \u00e7o\u011funlu\u011fun lehine bozulmal\u0131d\u0131r. Bu mesle\u011fin icras\u0131nda, Kamu G\u00f6zetimi Kurumu, Ticaret Bakanl\u0131\u011f\u0131, Maliye Bakanl\u0131\u011f\u0131, T\u00dcRMOB, SPK, BDDK, EPDK, gibi \u00e7ok ba\u015fl\u0131l\u0131kla ne do\u011fru karar al\u0131nabilir ne de mesle\u011fin icras\u0131 lokal tatbikat d\u0131\u015f\u0131nda m\u00fcmk\u00fcn olur. Bu kurum ve kurulu\u015flar kendilerine hak g\u00f6r\u00fcp b\u0131rakmak istemedikleri yetki ve g\u00f6revlerini en uygun kuruma devredip mesle\u011fin icras\u0131n\u0131n \u00f6n\u00fcn\u00fc a\u00e7mal\u0131lar ve mesleki kaliteye imk\u00e2n tan\u0131mal\u0131d\u0131rlar. Ba\u011f\u0131ms\u0131z denetimin uygulanabilmesi i\u00e7in, bu yetkileri ilgili kurum ve kurulu\u015flardan al\u0131p sahibine teslim etmek i\u00e7in prometheuslara ihtiya\u00e7 vard\u0131r.<\/span><\/p>\n \u201c Ne olursa olsun, yap\u0131lan \u015feyin do\u011fru oldu\u011funa inan\u0131yorsan, sonucunuda katlanacaks\u0131n.\u201d<\/em><\/strong><\/span><\/p>\n \n EKLER <\/strong><\/span><\/p>\n Prof. Dr. \u00c7i\u011fdem D\u00dcR\u00dc\u015eKEN (\u0130lk\u00e7a\u011f Felsefesi)<\/span><\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TTK,SPK Kanun<\/span><\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3568 Say\u0131l\u0131 Kanun<\/span><\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 660 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname<\/span><\/p>\n \n \n \n \n \n \n \n","protected":false},"excerpt":{"rendered":" \u00d6zkan ZEYREK Mali M\u00fc\u015favir&Ba\u011f\u0131ms\u0131z Denet\u00e7i \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BA\u011eIMSIZ DENET\u0130MDE K\u0130MLER S\u00d6Z SAH\u0130B\u0130 \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bu makalenin konusu \u00fclkemizde ba\u011f\u0131ms\u0131z denet\u00e7ileri yetkilendirme ve \u00e7al\u0131\u015fma alanlar\u0131n\u0131n hangi kurum ve kurulu\u015flarca belirlendi\u011finin tespitine y\u00f6neliktir. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 660 say\u0131l\u0131 Kamu G\u00f6zetimi Muhasebe ve Denetim Standartlar\u0131 Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname\u2019ye istinaden kimlerin ba\u011f\u0131ms\u0131z denet\u00e7i olacaklar\u0131na KGK yetkili […]<\/p>\n","protected":false},"author":4,"featured_media":2487,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[57],"tags":[],"views":1661,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2558"}],"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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=2558"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2558\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2487"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=2558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=2558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=2558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}