{"id":3979,"date":"2018-01-15T22:04:47","date_gmt":"2018-01-15T22:04:47","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=3979"},"modified":"2018-01-15T22:07:25","modified_gmt":"2018-01-15T22:07:25","slug":"bagimsiz-denetciler-icin-surekli-egitimin-onemi","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/bagimsiz-denetciler-icin-surekli-egitimin-onemi.html","title":{"rendered":"BA\u011eIMSIZ DENET\u00c7\u0130LER \u0130\u00c7\u0130N S\u00dcREKL\u0130 E\u011e\u0130T\u0130M\u0130N \u00d6NEM\u0130"},"content":{"rendered":"

BA\u011eIMSIZ DENET\u00c7\u0130LER \u0130\u00c7\u0130N S\u00dcREKL\u0130 E\u011e\u0130T\u0130M\u0130N \u00d6NEM\u0130<\/strong><\/p>\n

                                                                                       <\/strong>Recep Sevin\u00e7<\/strong><\/p>\n

                                                                                      Ba\u011f\u0131ms\u0131z Denet\u00e7i\/Mali M\u00fc\u015favir<\/strong><\/p>\n

Bu makalenin konusu 04.11.2017 tarih ve 30230 say\u0131l\u0131 resmi gazetede yay\u0131nlanan Ba\u011f\u0131ms\u0131z Denet\u00e7iler i\u00e7in s\u00fcrekli e\u011fitimin gereklili\u011fi, \u00f6nemi ve sonu\u00e7lar\u0131n\u0131n a\u00e7\u0131klanmas\u0131d\u0131r.<\/p>\n

G\u0130R\u0130\u015e<\/strong><\/p>\n

Ba\u011f\u0131ms\u0131z denet\u00e7iler i\u00e7in s\u00fcrekli e\u011fitimin d\u00fczenlenmesine dayanak ba\u011f\u0131ms\u0131z denetim y\u00f6netmenli\u011finin 25 inci ve 49 uncu maddeleridir. Y\u00f6netmeli\u011fin 25 inci maddesi 21.07.2017- 30130 tarih ve resmi gazete say\u0131s\u0131 ile de\u011fi\u015fmi\u015f olup s\u00fcrekli e\u011fitim ba\u015fl\u0131\u011f\u0131 alt\u0131nda a\u015fa\u011f\u0131daki gibidir.<\/p>\n

 S\u00fcrekli e\u011fitim<\/p>\n

 MADDE 25 \u2013 (1) (De\u011fi\u015fik:RG-21\/7\/2017-30130) Denet\u00e7iler, etik kurallara uygun ve y\u00fcksek kalitede hizmet sunabilmeleri amac\u0131yla, sahip olduklar\u0131 mesleki bilgi ve becerilerinin yeterli bir seviyede tutulmas\u0131n\u0131 ve geli\u015ftirilmesini hedefleyen s\u00fcrekli e\u011fitime tabi tutulur.<\/p>\n

 (2) (De\u011fi\u015fik:RG-21\/7\/2017-30130) S\u00fcrekli e\u011fitim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc denet\u00e7inin sicile tescil edildi\u011fi tarihi izleyen ikinci takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren ba\u015flar. Yetkilendirildi\u011fi tarih ile tescil tarihi aras\u0131nda iki y\u0131l ve daha fazla s\u00fcre bulunanlar i\u00e7in ilave y\u00fck\u00fcml\u00fcl\u00fckler getirilebilir.<\/p>\n

 (3) (De\u011fi\u015fik:RG-21\/7\/2017-30130) S\u00fcrekli e\u011fitim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ba\u015flamas\u0131ndan itibaren, denet\u00e7ilerin her y\u0131l, y\u0131ll\u0131k ve \u00fc\u00e7er y\u0131ll\u0131k d\u00f6nemler i\u00e7in Kurum taraf\u0131ndan \u00f6ng\u00f6r\u00fclen s\u00fcrekli e\u011fitim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne ili\u015fkin \u015fartlar\u0131 kar\u015f\u0131lamalar\u0131 zorunludur.<\/p>\n

 (4) Denetim kurulu\u015flar\u0131 (Ek ibare:RG-21\/7\/2017-30130) ve denetim \u00fcstlenen ba\u011f\u0131ms\u0131z denet\u00e7iler, denet\u00e7ilerinin s\u00fcrekli e\u011fitim programlar\u0131n\u0131 tamamlamalar\u0131 i\u00e7in gerekli tedbirleri al\u0131r.<\/p>\n

 (5) S\u00fcrekli e\u011fitime ili\u015fkin hususlar, gerekti\u011finde ilgili kurumlar\u0131n g\u00f6r\u00fc\u015f\u00fc de al\u0131narak Kurum taraf\u0131ndan d\u00fczenlenir.<\/p>\n

 (6) Kurum, 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 denet\u00e7ilerin ve meslek mensuplar\u0131n\u0131n e\u011fitilmesi veya e\u011fitim seviyelerinin y\u00fckseltilmesi hususunda gerekli tedbirleri al\u0131r.<\/p>\n

49 uncu madde ise; Bu Y\u00f6netmeli\u011fin uygulanmas\u0131na ili\u015fkin hususlar\u0131 d\u00fczenlemeye Kurum yetkilidir.  \u015eeklinde yer almaktad\u0131r.<\/p>\n

Ba\u011f\u0131ms\u0131z denet\u00e7iler i\u00e7in s\u00fcrekli e\u011fitim tebli\u011finde, e\u011fitim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ile e\u011fitime ili\u015fkin esaslar belirlenmi\u015f olup e\u011fitim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc tebli\u011fin 5 maddesinde a\u015fa\u011f\u0131daki gibidir.<\/p>\n

E\u011fitim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/p>\n

 MADDE 5 \u2013 (1) Denet\u00e7iler, 3 y\u0131ll\u0131k d\u00f6nem i\u00e7erisinde; en az 60 kredisi temel mesleki konulardan olmak \u00fczere, 120 kredi kar\u015f\u0131l\u0131\u011f\u0131 e\u011fitimi tamamlamak zorundad\u0131r.<\/p>\n

 (2) 3 y\u0131ll\u0131k d\u00f6nemde \u201cEtik Kurallar\u201d konusundan en az 5 kredi kar\u015f\u0131l\u0131\u011f\u0131 e\u011fitimin tamamlanmas\u0131 gerekir.<\/p>\n

(3) Denet\u00e7iler, temel mesleki konulardan her y\u0131l en az 20 kredi kar\u015f\u0131l\u0131\u011f\u0131 e\u011fitimi tamamlamak zorundad\u0131r.<\/p>\n

 (4) 3 y\u0131ll\u0131k d\u00f6nem i\u00e7erisinde 120 kredinin en \u00e7ok 60 kredisi destekleyici konulardan elde edilen kredilerle sa\u011flanabilir.<\/p>\n

 (5) 120 kredinin sa\u011flan\u0131p sa\u011flanmad\u0131\u011f\u0131na ili\u015fkin de\u011ferlendirme her y\u0131l, e\u011fitime tabi olunan \u00f6nceki 2 y\u0131l da dahil edilerek yap\u0131l\u0131r.<\/p>\n

 (6) Faaliyet izninin ask\u0131ya al\u0131nmas\u0131 veya denetim faaliyetinin durdurulmas\u0131 hallerinde de s\u00fcrekli e\u011fitim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc devam eder.<\/p>\n

E\u011fitim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc denet\u00e7inin sicile tescil edildi\u011fi tarihi izleyen ikinci takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren ba\u015flar. 1\/1\/2017 tarihinden \u00f6nce sicile kaydedilmi\u015f olan denet\u00e7ilerin e\u011fitim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ise 1\/1\/2018 tarihinde ba\u015flamaktad\u0131r. Ba\u011f\u0131ms\u0131z denet\u00e7ilere y\u00f6nelik s\u00fcrekli e\u011fitim konular\u0131 ise a\u015fa\u011f\u0131daki temel mesleki konulardan te\u015fekk\u00fcl etmi\u015ftir.<\/p>\n

    \n
  1. a) Muhasebe<\/li>\n
  2. b) Denetim<\/li>\n
  3. c) Etik kurallar<\/li>\n<\/ol>\n

     \u00e7) Finans (sermaye piyasas\u0131, bankac\u0131l\u0131k, sigortac\u0131l\u0131k, \u00f6zel emeklilik ve finansal y\u00f6netim)<\/p>\n

      \n
    1. d) Kurumsal y\u00f6netim<\/li>\n<\/ol>\n

       (2) Program\u0131n i\u00e7eri\u011fi, Kurum taraf\u0131ndan onaylanmak \u015fart\u0131yla birinci f\u0131krada belirtilen konu veya konular\u0131 kapsayacak \u015fekilde e\u011fitimi d\u00fczenleyecekler taraf\u0131ndan belirlenir<\/p>\n

      Ba\u011f\u0131ms\u0131z Denet\u00e7ilere y\u00f6nelik s\u00fcrekli e\u011fitim programlar\u0131 d\u00fczenleme usul ve esaslar\u0131nda, e\u011fitimi d\u00fczenleyeceklerde, programlarda ve e\u011fitmenlerde aranacak \u015fartlarda d\u00fczenlenmi\u015f bulunmaktad\u0131r. Bunlar;<\/p>\n

      (1) E\u011fitimi d\u00fczenleyeceklerde;<\/p>\n

        \n
      1. a) \u00dcniversite, e\u011fitim kurulu\u015fu, meslek odas\u0131 veya sivil toplum kurulu\u015fu olmas\u0131,<\/li>\n
      2. b) Mali, teknik ve fiziki imk\u00e2nlar\u0131n\u0131n yeterli olmas\u0131,<\/li>\n
      3. c) E\u011fitim alan\u0131nda gerekli tecr\u00fcbeye ve g\u00fcvenilirli\u011fe sahip olmas\u0131,<\/li>\n<\/ol>\n

         \u00e7) Uzaktan e\u011fitim y\u00f6ntemi kullan\u0131lacak ise ayr\u0131ca;<\/p>\n

         1) Uzaktan e\u011fitim sistemi ile son iki y\u0131lda en az iki farkl\u0131 e\u011fitim program\u0131n\u0131n y\u00fcr\u00fct\u00fclm\u00fc\u015f olmas\u0131,<\/p>\n

         2) E\u011fitim program\u0131na eri\u015fim yetkisinin Kuruma tan\u0131mlanabilir olmas\u0131, \u015fartlar\u0131 aran\u0131r.<\/p>\n

         (2) Programda;<\/p>\n

          \n
        1. a) Ders m\u00fcfredatlar\u0131n\u0131n kaliteli, g\u00fcncel ve e\u011fitim s\u00fcresi ile uyumlu olarak haz\u0131rlanm\u0131\u015f olmas\u0131,<\/li>\n
        2. b) Y\u00fcz y\u00fcze e\u011fitimlerde her bir e\u011fitim konusu i\u00e7in yedek bir e\u011fitmenin bulunmas\u0131, \u015fartlar\u0131 aran\u0131r.<\/li>\n<\/ol>\n

           (3) E\u011fitmenlerin e\u011fitim konular\u0131 ile ilgili alanlarda en az doktora d\u00fczeyinde akademik unvana sahip olmas\u0131 veya e\u011fitim konusunda yeterli uzmanl\u0131k ve tecr\u00fcbeye sahip olmas\u0131 \u015fart\u0131 aran\u0131r.<\/p>\n

           (4) Program bir e\u011fitim konusunda d\u00fczenlenebilece\u011fi gibi birden fazla e\u011fitim konusunda da d\u00fczenlenebilir<\/p>\n

          SONU\u00c7<\/strong><\/p>\n

          Ba\u011f\u0131ms\u0131z denet\u00e7ilerin etik kurallara uygun ve y\u00fcksek kalitede ba\u011f\u0131ms\u0131z denetim hizmeti sunabilmeleri amac\u0131yla mesleki bilgi ve becerilerin ihtiya\u00e7 duyulan seviyede tutulmas\u0131na ve geli\u015ftirilmesine y\u00f6nelik her t\u00fcrl\u00fc e\u011fitimi desteklemekteyim. Ancak e\u011fitim y\u00f6ntemleri i\u00e7erisinde yer alan i\u015f ba\u015f\u0131 e\u011fitiminde, mevzuat\u0131 uyar\u0131nca denetim \u00f6ng\u00f6r\u00fclen alanlarda en az denet\u00e7i unvan\u0131 ile kat\u0131l\u0131m sa\u011flanan ba\u011f\u0131ms\u0131z denetim faaliyetlerin dikkate al\u0131nmas\u0131, ba\u011f\u0131ms\u0131z denetim alan\u0131nda \u00e7al\u0131\u015fma imk\u00e2n\u0131 bulamam\u0131\u015f denet\u00e7iler ac\u0131s\u0131ndan olumsuz bir sonu\u00e7 do\u011furacakt\u0131r.   Di\u011fer bir mevzu ise mesleki geli\u015fime do\u011frudan katk\u0131 sa\u011flad\u0131\u011f\u0131 ileri s\u00fcr\u00fclen faaliyetlerin neler oldu\u011fu mu\u011fl\u00e2k olup bu e\u011fitim faaliyetlerinin sonucunun kabul ve ret edilmesi ba\u015fkanl\u0131k taraf\u0131ndan de\u011ferlendirilerek karar verilmesidir. Bu faaliyetlerin neler olabilece\u011finin kurum taraf\u0131ndan a\u00e7\u0131klanm\u0131\u015f olmas\u0131 ileride vuku bulacak sorunlar\u0131nda \u00f6nlenmesine fayda sa\u011flayacakt\u0131r. E\u011fitim s\u00fcresinin 3 y\u0131ldan daha uzun bir s\u00fcreye yay\u0131lmas\u0131n da denet\u00e7ilerin yarar\u0131na olaca\u011f\u0131 kan\u0131s\u0131nday\u0131m<\/p>\n

          S\u00fcrekli e\u011fitim tebli\u011finin Ba\u011f\u0131ms\u0131z denet\u00e7ilere yararl\u0131 olmas\u0131n\u0131 temenni ederim.<\/p>\n

          EKLER:<\/strong>  Ba\u011f\u0131ms\u0131z Denet\u00e7iler i\u00e7in S\u00fcrekli E\u011fitim Tebli\u011fi   <\/p>\n

                       Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi <\/p>\n

                       S\u00fcrekli E\u011fitim Programlar\u0131 D\u00fczenleme Usul ve Esaslar\u0131<\/p>\n","protected":false},"excerpt":{"rendered":"

          BA\u011eIMSIZ DENET\u00c7\u0130LER \u0130\u00c7\u0130N S\u00dcREKL\u0130 E\u011e\u0130T\u0130M\u0130N \u00d6NEM\u0130                                                                                        Recep Sevin\u00e7                                                                                       Ba\u011f\u0131ms\u0131z Denet\u00e7i\/Mali M\u00fc\u015favir Bu makalenin konusu 04.11.2017 tarih ve 30230 say\u0131l\u0131 resmi gazetede yay\u0131nlanan Ba\u011f\u0131ms\u0131z Denet\u00e7iler i\u00e7in s\u00fcrekli e\u011fitimin gereklili\u011fi, \u00f6nemi ve sonu\u00e7lar\u0131n\u0131n a\u00e7\u0131klanmas\u0131d\u0131r. G\u0130R\u0130\u015e Ba\u011f\u0131ms\u0131z denet\u00e7iler i\u00e7in s\u00fcrekli e\u011fitimin d\u00fczenlenmesine dayanak ba\u011f\u0131ms\u0131z denetim y\u00f6netmenli\u011finin 25 inci ve 49 uncu maddeleridir. Y\u00f6netmeli\u011fin 25 inci maddesi […]<\/p>\n","protected":false},"author":23,"featured_media":2487,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,25],"tags":[],"views":2397,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3979"}],"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\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=3979"}],"version-history":[{"count":1,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3979\/revisions"}],"predecessor-version":[{"id":3980,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3979\/revisions\/3980"}],"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=3979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=3979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=3979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}