{"id":4036,"date":"2018-05-08T06:47:27","date_gmt":"2018-05-08T06:47:27","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=4036"},"modified":"2018-05-08T06:47:27","modified_gmt":"2018-05-08T06:47:27","slug":"bagimsiz-denetciler-icin-surekli-egitim","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/bagimsiz-denetciler-icin-surekli-egitim.html","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denet\u00e7iler \u0130\u00e7in S\u00fcrekli E\u011fitim"},"content":{"rendered":"

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

       Bilindi\u011fi \u00fczere 04.11.2017 tarih ve 30230 say\u0131l\u0131 resmi gazetede yay\u0131nlanm\u0131\u015f olan Ba\u011f\u0131ms\u0131z Denet\u00e7iler i\u00e7in s\u00fcrekli e\u011fitim tebli\u011fi ile 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 becerilerinin ihtiya\u00e7 duyulan seviyede tutulmas\u0131na ve geli\u015ftirilmesine y\u00f6nelik usul ve esaslar\u0131 d\u00fczenlemektedir.<\/span>
\nBu Tebli\u011f ile ba\u011f\u0131ms\u0131z denet\u00e7ilere y\u00f6nelik s\u00fcrekli e\u011fitime ili\u015fkin usul ve esaslar\u0131n nas\u0131l yerine getirilece\u011fi de a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/span><\/p>\n

E\u011fitim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ile E\u011fitime \u0130li\u015fkin Esaslar<\/strong><\/span><\/p>\n

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

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

E\u011fitim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ba\u015flang\u0131c\u0131<\/strong><\/span>
\nE\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. Ancak yetkilendirildi\u011fi tarihi takip eden takvim y\u0131l\u0131 sonuna kadar sicile kaydedilmeyenlerin e\u011fitim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yetkilendirildi\u011fi tarih esas al\u0131narak hesap edilir. Buna g\u00f6re; denet\u00e7i ge\u00e7mi\u015f y\u0131llara ili\u015fkin e\u011fitim a\u00e7\u0131\u011f\u0131n\u0131 tamamlamad\u0131k\u00e7a sicile faal olarak kaydedilmez. E\u011fitim a\u00e7\u0131\u011f\u0131 yetkilendirildi\u011fi y\u0131l\u0131 takip eden be\u015finci ve sonraki takvim y\u0131llar\u0131nda tescil edilenler i\u00e7in 120 kredi olarak dikkate al\u0131n\u0131r. E\u011fitim a\u00e7\u0131\u011f\u0131n\u0131n hesaplanmas\u0131nda 13 \u00fcnc\u00fc maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (a) bendindeki usul uygulan\u0131r.<\/span><\/p>\n

E\u011fitim konular\u0131<\/strong><\/span><\/p>\n

(1) E\u011fitim konular\u0131, temel mesleki konular ve destekleyici konulardan te\u015fekk\u00fcl eder.<\/span><\/p>\n

(2) Temel mesleki konular; muhasebe, denetim, etik kurallar, finans ve kurumsal y\u00f6netim konular\u0131n\u0131 kapsar. Finans; sermaye piyasas\u0131, bankac\u0131l\u0131k, sigortac\u0131l\u0131k, \u00f6zel emeklilik ve finansal y\u00f6netim konular\u0131ndan olu\u015fur.<\/span><\/p>\n

(3) Destekleyici konular; mesleki geli\u015fime katk\u0131 sa\u011flayacak di\u011fer konular ile ki\u015fisel geli\u015fime katk\u0131 sa\u011flayacak konular\u0131 kapsar. Ba\u015fkanl\u0131k destekleyici konular\u0131 belirlemeye yetkilidir.<\/span><\/p>\n

E\u011fitim y\u00f6ntemleri<\/span><\/p>\n

(1) E\u011fitim y\u00f6ntemleri; y\u00fcz y\u00fcze e\u011fitim, uzaktan e\u011fitim, i\u015fba\u015f\u0131 e\u011fitimi, akademik \u00e7al\u0131\u015fmalar ve di\u011fer e\u011fitim faaliyetlerinden olu\u015fur.<\/span><\/p>\n

(2) Y\u00fcz y\u00fcze e\u011fitim veya uzaktan e\u011fitim Kurum taraf\u0131ndan do\u011frudan y\u00fcr\u00fct\u00fclebilece\u011fi gibi \u00fcniversiteler, e\u011fitim kurulu\u015flar\u0131, meslek odalar\u0131 ve sivil toplum kurulu\u015flar\u0131 taraf\u0131ndan da y\u00fcr\u00fct\u00fclebilir. Ancak bu kurum ve kurulu\u015flar taraf\u0131ndan temel mesleki konularda y\u00fcr\u00fct\u00fclen e\u011fitimlerden, e\u011fitim kredisi elde edilebilmesi i\u00e7in, e\u011fitim program\u0131n\u0131n e\u011fitim ger\u00e7ekle\u015ftirilmeden \u00f6nce Kurum taraf\u0131ndan onaylanm\u0131\u015f olmas\u0131 ve gerekli g\u00f6r\u00fcld\u00fc\u011f\u00fcnde uygulaman\u0131n g\u00f6zetimi \u015fartt\u0131r. <\/span><\/p>\n

(3) \u0130\u015fba\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 faaliyetleri dikkate al\u0131n\u0131r.<\/span><\/p>\n

(4) E\u011fitim y\u00f6ntemleri aras\u0131nda say\u0131lmam\u0131\u015f olmakla birlikte mesleki geli\u015fime do\u011frudan katk\u0131 sa\u011flad\u0131\u011f\u0131 ileri s\u00fcr\u00fclen faaliyetler, yap\u0131lacak ba\u015fvuru sonucunda Ba\u015fkanl\u0131k taraf\u0131ndan de\u011ferlendirilerek e\u011fitim faaliyeti olarak kabul edilebilir.<\/span><\/p>\n

E\u011fitim kredileri<\/strong><\/span><\/p>\n

Y\u00fcz y\u00fcze ve uzaktan e\u011fitimde her 50 dakikal\u0131k ders, bir kredi olarak kabul edilir. E\u011fitim konular\u0131nda s\u00fcrekli e\u011fitim veya lisans ve lisans\u00fcst\u00fc e\u011fitim kapsam\u0131nda ders verenler bu faaliyetlerinden y\u0131ll\u0131k en fazla 30 kredi elde edebilirler.<\/span>
\nE\u011fitimin belgelendirilmesi ve bildirimi<\/span><\/p>\n

(1) E\u011fitim faaliyetleri sonucunda kredi elde edilebilmesi i\u00e7in bildirim s\u00fcresi i\u00e7erisinde tevsik edici belge sunulmas\u0131 zorunludur.<\/span><\/p>\n

(2) Destekleyici e\u011fitim konular\u0131ndan \u201cdi\u011fer e\u011fitim faaliyetleri\u201d kapsam\u0131ndaki faaliyetlerin EYB\u0130S vas\u0131tas\u0131yla beyan edilmesi yeterlidir. Ancak, Kurum taraf\u0131ndan talep edilmesi halinde tevsik edici bilgi ve belgelerin sunulmas\u0131 gerekir.<\/span><\/p>\n

(3) E\u011fitim faaliyetlerinden bir takvim y\u0131l\u0131 i\u00e7erisinde elde edilen krediler o takvim y\u0131l\u0131n\u0131n kredi hesab\u0131nda dikkate al\u0131n\u0131r. Ancak y\u00fcksek lisans ve doktora e\u011fitimi ile kitap yaz\u0131m\u0131ndan elde edilen krediler b\u00f6l\u00fcnerek edinildi\u011fi y\u0131lda ve takip eden iki y\u0131l i\u00e7inde kullan\u0131labilir.<\/span><\/p>\n

(4) E\u011fitim faaliyetine kat\u0131l\u0131m\u0131 g\u00f6steren bilgi ve belgeler \u00fc\u00e7er ayl\u0131k d\u00f6nemler halinde \u00fc\u00e7 ayl\u0131k d\u00f6nemi takip eden ay\u0131n 15\u2019ine kadar EYB\u0130S \u00fczerinden Kuruma bildirilir.<\/span><\/p>\n

(5) Verilen ek s\u00fcreden sonra bildirimi yap\u0131lan faaliyetler i\u00e7in kredi elde edilemez.<\/span>
\n\u0130dari tedbirler<\/span><\/p>\n

(1) Verilen ek s\u00fcre i\u00e7erisinde e\u011fitim a\u00e7\u0131\u011f\u0131n\u0131 tamamlamayan denet\u00e7ilerin denetim faaliyetleri durdurulur ve bunlar sicilde gayri faal olarak g\u00f6sterilir.<\/span><\/p>\n

(2) Denetim faaliyetleri durdurulan denet\u00e7iler, ba\u011f\u0131ms\u0131z denetim faaliyetlerinde denet\u00e7i unvan\u0131 ile g\u00f6rev alamazlar. Gayri faal konumlar\u0131 devam etti\u011fi s\u00fcrece bunlar\u0131n refakatinde uygulamal\u0131 mesleki e\u011fitim yap\u0131lamaz.<\/span><\/p>\n

(3) Denetim faaliyetleri durdurulan denet\u00e7iler faal konuma gelebilmek i\u00e7in e\u011fitim a\u00e7\u0131\u011f\u0131n\u0131 tamamlad\u0131\u011f\u0131n\u0131 g\u00f6steren belgelerle Kuruma ba\u015fvurur. Bu ki\u015filer i\u00e7in e\u011fitim kredisinin de\u011ferlendirilmesinde;<\/span>
\na) Tedbirin kald\u0131r\u0131lmas\u0131 talebinin, y\u0131l\u0131n ikinci yar\u0131s\u0131nda yap\u0131lmas\u0131 halinde ba\u015fvuru yap\u0131lan y\u0131lda elde edilmesi gereken kredi de dikkate al\u0131n\u0131r<\/span>
\nb) Tedbirin kald\u0131r\u0131lmas\u0131 talebinin, tedbir karar\u0131n\u0131n uyguland\u0131\u011f\u0131 tarihi takip eden \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131nda veya sonras\u0131nda yap\u0131lmas\u0131 halinde e\u011fitim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc 120 kredi olarak dikkate al\u0131n\u0131r.<\/span><\/p>\n

(4) Talepleri nedeniyle sicilde gayri faal olarak g\u00f6sterilen denet\u00e7ilerden tekrar faal konuma gelebilmek i\u00e7in talepte bulunanlar\u0131n s\u00fcrekli e\u011fitim kredisinin de\u011ferlendirmesinde \u00fc\u00e7\u00fcnc\u00fc f\u0131kra h\u00fck\u00fcmleri uygulan\u0131r<\/span>
\nM\u00fcracaat, bildirim ve itirazda usul<\/span>
\n(1) Bu Tebli\u011f kapsam\u0131nda yap\u0131lacak m\u00fcracaat, bildirim ve itirazlar elektronik ortamda ve 15\/1\/2004 tarihli ve 5070 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinde tan\u0131mlanan \u201cG\u00fcvenli Elektronik \u0130mza\u201d kullan\u0131larak yap\u0131l\u0131r.<\/span>
\n(2) Hakl\u0131 bir sebeple elektronik ortamda yap\u0131lamayan m\u00fcracaat, bildirim ve itirazlar daha sonra elektronik ortama aktar\u0131lmak kayd\u0131yla k\u00e2\u011f\u0131t ortam\u0131nda yaz\u0131l\u0131 olarak yap\u0131labilir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

BA\u011eIMSIZ DENET\u00c7\u0130LER \u0130\u00c7\u0130N S\u00dcREKL\u0130 E\u011e\u0130T\u0130M        Bilindi\u011fi \u00fczere 04.11.2017 tarih ve 30230 say\u0131l\u0131 resmi gazetede yay\u0131nlanm\u0131\u015f olan Ba\u011f\u0131ms\u0131z Denet\u00e7iler i\u00e7in s\u00fcrekli e\u011fitim tebli\u011fi ile 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 becerilerinin ihtiya\u00e7 duyulan seviyede tutulmas\u0131na ve geli\u015ftirilmesine y\u00f6nelik usul ve esaslar\u0131 d\u00fczenlemektedir. Bu […]<\/p>\n","protected":false},"author":1,"featured_media":4037,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,8],"tags":[],"views":1393,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/4036"}],"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=4036"}],"version-history":[{"count":1,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/4036\/revisions"}],"predecessor-version":[{"id":4038,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/4036\/revisions\/4038"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/4037"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=4036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=4036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=4036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}