{"id":5547,"date":"2020-08-12T09:38:29","date_gmt":"2020-08-12T09:38:29","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=5547"},"modified":"2020-08-12T09:38:34","modified_gmt":"2020-08-12T09:38:34","slug":"bagimsiz-denetcilere-yonelik-surekli-egitim-programlari-duzenleme-usul-ve-esaslari","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/bagimsiz-denetcilere-yonelik-surekli-egitim-programlari-duzenleme-usul-ve-esaslari.html","title":{"rendered":"BA\u011eIMSIZ DENET\u00c7\u0130LERE Y\u00d6NEL\u0130K S\u00dcREKL\u0130 E\u011e\u0130T\u0130M PROGRAMLARI D\u00dcZENLEME USUL VE ESASLARI"},"content":{"rendered":"\n

Ama\u00e7, kapsam, dayanak
MADDE 1 –<\/strong> (1) Bu d\u00fczenleme, ba\u011f\u0131ms\u0131z denet\u00e7ilerin mesleki bilgi ve becerilerini art\u0131rmak amac\u0131yla, temel mesleki konularda s\u00fcrekli e\u011fitim program\u0131 d\u00fczenlenmesine ili\u015fkin usul ve esaslar\u0131 kapsar.
(2) Bu usul ve esaslar Ba\u011f\u0131ms\u0131z Denet\u00e7iler \u0130\u00e7in S\u00fcrekli E\u011fitim Tebli\u011fi\u2019nin 17\u2019nci maddesine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.
Tan\u0131mlar
MADDE 2 –<\/strong> (1) Bu usul ve esaslarda ge\u00e7en;
a) \u00c7izelge: E\u011fitim program\u0131nda yer alan dersleri ve bunlar\u0131n verilece\u011fi tarih ve saati, yeri ve e\u011fiticileri g\u00f6steren tabloyu,
b) Ders m\u00fcfredat\u0131: E\u011fitim program\u0131nda yer alacak derslerin her biri i\u00e7in ayr\u0131 ayr\u0131 haz\u0131rlanacak olan dersin ad\u0131n\u0131, amac\u0131n\u0131, ayr\u0131nt\u0131l\u0131 i\u00e7eri\u011fini, y\u00f6ntemini, s\u00fcresini, e\u011fiticileri, \u00f6l\u00e7me ve de\u011ferlendirme y\u00f6ntemlerini i\u00e7eren e\u011fitim plan\u0131n\u0131,
c) Ders saati: 50 dakikal\u0131k e\u011fitim s\u00fcresini,
\u00e7) Program: \u00c7izelge, ders m\u00fcfredatlar\u0131 ve Kurumca istenecek di\u011fer belge ve bilgileri i\u00e7eren s\u00fcrekli e\u011fitim program\u0131n\u0131,
d) Tebli\u011f: Ba\u011f\u0131ms\u0131z Denet\u00e7iler \u0130\u00e7in S\u00fcrekli E\u011fitim Tebli\u011fini,
ifade eder.
E\u011fitimin konular\u0131
MADDE 3 –<\/strong> (1) Program kapsam\u0131ndaki e\u011fitim, a\u015fa\u011f\u0131daki temel mesleki konulardan te\u015fekk\u00fcl eder.
a) Muhasebe
b) Denetim
c) Etik kurallar
\u00e7) Finans (sermaye piyasas\u0131, bankac\u0131l\u0131k, sigortac\u0131l\u0131k, \u00f6zel emeklilik ve finansal y\u00f6netim)
d) Kurumsal y\u00f6netim
(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.
Program\u0131n s\u00fcresi
MADDE 4 –<\/strong> (1) Tebli\u011fin 8\u2019inci maddesinin ikinci f\u0131kras\u0131 uyar\u0131nca Kurumun onay\u0131na sunulacak s\u00fcrekli e\u011fitim programlar\u0131n\u0131n s\u00fcresi 7 ders saatinden az olmamak \u00fczere e\u011fitimi d\u00fczenleyecekler taraf\u0131ndan belirlenir.
(2) Kurumun onaylad\u0131\u011f\u0131 s\u00fcrekli e\u011fitim programlar\u0131 onay s\u0131ras\u0131ndaki \u015fartlar de\u011fi\u015fmedi\u011fi s\u00fcrece tekrar d\u00fczenlenebilir. Ancak e\u011fitim program\u0131na onay verilmesinden itibaren (De\u011fi\u015fik ibare: 11\/8\/2020) 2 y\u0131l ge\u00e7mi\u015f ise e\u011fitim program\u0131n\u0131 yeniden d\u00fczenlemek i\u00e7in Kurumdan onay al\u0131nmas\u0131 gerekir.
E\u011fitim y\u00f6ntemi
MADDE 5 –<\/strong> (1) (De\u011fi\u015fik: 11\/8\/2020) E\u011fitimler y\u00fcz y\u00fcze veya uzaktan e\u011fitim y\u00f6ntemiyle y\u00fcr\u00fct\u00fcl\u00fcr.
E\u011fitimi d\u00fczenleyeceklerde, programlarda ve e\u011fitmenlerde aranacak \u015fartlar
MADDE 6 –<\/strong> (1) E\u011fitimi d\u00fczenleyeceklerde;
a) \u00dcniversite, e\u011fitim kurulu\u015fu, meslek odas\u0131 veya sivil toplum kurulu\u015fu olmas\u0131,
b) (M\u00fclga ibare: 11\/8\/2020) (\u2026) Teknik ve fiziki imk\u00e2nlar\u0131n\u0131n yeterli olmas\u0131,
c) E\u011fitim alan\u0131nda gerekli tecr\u00fcbeye ve g\u00fcvenilirli\u011fe sahip olmas\u0131,
\u00e7) Uzaktan e\u011fitim y\u00f6ntemi kullan\u0131lacak ise ayr\u0131ca;
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,
2) E\u011fitim program\u0131na eri\u015fim yetkisinin Kuruma tan\u0131mlanabilir olmas\u0131,
3) (Ek: 11\/8\/2020) Kurumca gerekli g\u00f6r\u00fclecek kontrollerin sistem arac\u0131l\u0131\u011f\u0131yla yap\u0131labilir olmas\u0131.
\u015fartlar\u0131 aran\u0131r.
(2) Programda;
a) Ders m\u00fcfredatlar\u0131n\u0131n kaliteli, g\u00fcncel ve e\u011fitim s\u00fcresi ile uyumlu olarak haz\u0131rlanm\u0131\u015f olmas\u0131,
b) Y\u00fcz y\u00fcze e\u011fitimlerde her bir e\u011fitim konusu i\u00e7in yedek bir e\u011fitmenin bulunmas\u0131,
\u015fartlar\u0131 aran\u0131r.
(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.
(4) Program bir e\u011fitim konusunda d\u00fczenlenebilece\u011fi gibi birden fazla e\u011fitim konusunda da d\u00fczenlenebilir.
Azami s\u0131n\u0131f mevcudu
MADDE 7 –<\/strong> (1)Y\u00fcz y\u00fcze e\u011fitimler, bir s\u0131n\u0131fta en fazla 35 kat\u0131l\u0131mc\u0131 ile y\u00fcr\u00fct\u00fcl\u00fcr. Uzaktan e\u011fitimde sanal s\u0131n\u0131f uygulamas\u0131 ile d\u00fczenlenecek e\u011fitimler en fazla 15 kat\u0131l\u0131mc\u0131 ile y\u00fcr\u00fct\u00fcl\u00fcr. \u00d6zel durumlarda Kurum daha y\u00fcksek say\u0131da kat\u0131l\u0131mc\u0131 i\u00e7eren programlar\u0131 onaylayabilir.
E\u011fitimde devam zorunlulu\u011fu
MADDE 8 –<\/strong> (1) E\u011fitime devam zorunludur. E\u011fitimi d\u00fczenleyen, devam zorunlulu\u011funa ve kay\u0131t yapt\u0131ranla e\u011fitime devam edenin ayn\u0131 ki\u015fi oldu\u011funa ili\u015fkin gerekli kay\u0131tlar\u0131 tutar ve bunlar\u0131 3 y\u0131l s\u00fcreyle muhafaza eder.
\u00d6l\u00e7me ve de\u011ferlendirme
MADDE 9 –<\/strong> (1) Y\u00fcz y\u00fcze e\u011fitimlerde \u00f6l\u00e7me ve de\u011ferlendirme yap\u0131lmas\u0131 zorunlu de\u011fildir. Ancak e\u011fitimi d\u00fczenleyenler \u00f6l\u00e7me ve de\u011ferlendirme yapmakta serbesttir.
(2) Uzaktan e\u011fitimlerde \u00f6l\u00e7me yap\u0131lmas\u0131 zorunludur. \u00d6l\u00e7me i\u015flemi e\u015fzamanl\u0131 e\u011fitimlerde e\u011fitmen taraf\u0131ndan, e\u015f zamanl\u0131 olmayan e\u011fitimlerde ise sistem taraf\u0131ndan konu ile ilgili sorular\u0131n kat\u0131l\u0131mc\u0131ya y\u00f6neltilmesi suretiyle yap\u0131l\u0131r. Ba\u015far\u0131l\u0131\/ba\u015far\u0131s\u0131z \u015feklinde bir de\u011ferlendirme yap\u0131lmas\u0131 zorunlu de\u011fildir.
M\u00fcracaat
MADDE 10 –<\/strong> (1) S\u00fcrekli e\u011fitim program\u0131 d\u00fczenlemek isteyenler (De\u011fi\u015fik ibare: 11\/8\/2020) bu usul ve esaslarda belirtilen \u015fartlar\u0131n sa\u011fland\u0131\u011f\u0131n\u0131 g\u00f6sterir belgelerle (De\u011fi\u015fik ibare: 11\/8\/2020) elektronik sistem arac\u0131l\u0131\u011f\u0131yla Kuruma m\u00fcracaat eder.
Taleplerin de\u011ferlendirilmesi
MADDE 11 –<\/strong> (1) Kurum taraf\u0131ndan programlara ili\u015fkin yap\u0131lacak de\u011ferlendirme, program\u0131n (De\u011fi\u015fik ibare: 11\/8\/2020) bu usul ve esaslarla belirlenen \u015fartlara uygunlu\u011fu \u00fczerinden yap\u0131l\u0131r.
(2) Talepler b\u00fct\u00fcn belgelerin ve incelemelerin tamamlanmas\u0131ndan itibaren 15 g\u00fcn i\u00e7inde de\u011ferlendirilerek sonuca ba\u011flan\u0131r.
(3) E\u011fitim program\u0131 onaylananlar Kurumumuz internet sitesinde kamuoyuna ilan edilir.
Bildirim
MADDE 12 –<\/strong> (1) Kurum taraf\u0131ndan onaylanm\u0131\u015f e\u011fitim programlar\u0131,(M\u00fclga ibare: 11\/8\/2020) (\u2026) fiilen uygulanmaya ba\u015flanmadan on be\u015f g\u00fcn \u00f6nce Kuruma bildirilir.
E\u011fitim \u00fccreti
MADDE 13 –<\/strong> (1) E\u011fitim \u00fccreti e\u011fitimi d\u00fczenleyenler taraf\u0131ndan belirlenir. Ancak e\u011fitim \u00fccretleri, kaliteli bir e\u011fitime herkesin eri\u015fimini m\u00fcmk\u00fcn k\u0131lacak makul bir d\u00fczeyde belirlenmesi gerekir. Kurum, e\u011fitim \u00fccretini makul bulmad\u0131\u011f\u0131 programlara onay vermeyebilir.
Sorumluluk
MADDE 14 –<\/strong> (1) Kurum taraf\u0131ndan onaylanan e\u011fitim programlar\u0131na ili\u015fkin Kurumun sorumlulu\u011fu e\u011fitim program\u0131n\u0131n s\u00fcrekli e\u011fitim kredisi elde etmeye uygunlu\u011funun kabul\u00fc ile s\u0131n\u0131rl\u0131d\u0131r. (De\u011fi\u015fik ibare: 11\/8\/2020) E\u011fitimin ger\u00e7ekle\u015ftirilmemesi veya e\u011fitimin ger\u00e7ekle\u015ftirilmesi s\u0131ras\u0131nda ya da sonras\u0131nda gerekli \u00f6nlemlerin al\u0131nmas\u0131, e\u011fitim d\u00fczenleyenin sorumlulu\u011fundad\u0131r.
Y\u00fcr\u00fcrl\u00fck
MADDE 15 –<\/strong> (1) Bu usul ve esaslar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.
Y\u00fcr\u00fctme
MADDE 16 –<\/strong> (1) Bu usul ve esaslar\u0131 Kurum Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.
Usul ve Esaslar\u0131n Yay\u0131mlanma ve De\u011fi\u015fiklik Tarihleri
1. Usul ve Esaslar\u0131n Yay\u0131mland\u0131\u011f\u0131 Tarih
<\/strong>22\/12\/2017
2. Usul ve Esaslarda De\u011fi\u015fiklik Yapan Usul ve Esaslar\u0131n Yay\u0131mland\u0131\u011f\u0131 Tarih<\/strong>
11\/8\/2020<\/p>\n","protected":false},"excerpt":{"rendered":"

Ama\u00e7, kapsam, dayanakMADDE 1 – (1) Bu d\u00fczenleme, ba\u011f\u0131ms\u0131z denet\u00e7ilerin mesleki bilgi ve becerilerini art\u0131rmak amac\u0131yla, temel mesleki konularda s\u00fcrekli e\u011fitim program\u0131 d\u00fczenlenmesine ili\u015fkin usul ve esaslar\u0131 kapsar.(2) Bu usul ve esaslar Ba\u011f\u0131ms\u0131z Denet\u00e7iler \u0130\u00e7in S\u00fcrekli E\u011fitim Tebli\u011fi\u2019nin 17\u2019nci maddesine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.Tan\u0131mlarMADDE 2 – (1) Bu usul ve esaslarda ge\u00e7en;a) \u00c7izelge: E\u011fitim program\u0131nda yer alan […]<\/p>\n","protected":false},"author":1,"featured_media":5548,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,8,24],"tags":[],"views":1007,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/5547"}],"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=5547"}],"version-history":[{"count":1,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/5547\/revisions"}],"predecessor-version":[{"id":5549,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/5547\/revisions\/5549"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/5548"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=5547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=5547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=5547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}