TY - JOUR T1 - MERKEZ BANKASI DİJİTAL PARALARINDA DENETİM VE RİSK YÖNETİMİ TT - MERKEZ BANKASI DİJİTAL PARALARINDA DENETİM VE RİSK YÖNETİMİ AU - Alpay, Serdar AU - Çetin, Ayten PY - 2025 DA - September Y2 - 2025 DO - 10.58348/denetisim.1695036 JF - Denetişim JO - DENETİŞİM PB - Kamu İç Denetçileri Derneği WT - DergiPark SN - 1308-8335 SP - 178 EP - 196 IS - 33 LA - tr AB - Bu çalışma, merkez bankası dijital paralarının (CBDC) denetim ve risk yönetimi süreçleri üzerindeki etkilerini stratejik ve çok katmanlı bir bakış açısıyla incelemektedir. Dijital dönüşüm sürecinin merkezinde yer alan CBDC sistemleri; yalnızca ödeme altyapılarını değil, aynı zamanda kamu maliyesi denetimini, yönetişim yapısını ve veri işleme sistemlerini dönüştürmektedir. Bu çerçevede Çin, Avrupa Birliği, Kanada, İngiltere ve ABD gibi öncü uygulamalar karşılaştırmalı olarak değerlendirilmiştir. Türkiye’nin Dijital Türk Lirası Projesi özelinde ise yasal düzenlemeler, kurumsal kapasite, veri koruma, siber güvenlik, çok paydaşlı denetim çerçevesi ve uluslararası uyum konularına yönelik stratejik çıkarımlar ve uygulama önerileri geliştirilmiştir. Sonuç olarak, CBDC’ler yalnızca dijital ödeme aracı değil; kamu denetimi, finansal şeffaflık ve risk yönetimi alanlarında yenilikçi kamu politikalarının uygulanmasına katkı sunabilecek çok işlevli bir araç olarak değerlendirilmektedir. KW - Merkez Bankası Dijital Parası KW - Finansal Denetim KW - Risk Yönetimi KW - Dijital Finansal Mimari KW - Kamu Maliyesi N2 - This study examines the impact of central bank digital currencies (CBDCs) on financial audit and risk management processes from a strategic and multi-layered perspective. Positioned at the core of the digital transformation process, CBDC systems are reshaping not only payment infrastructures but also public financial oversight, governance structures, and data processing mechanisms. In this context, the CBDC implementations of leading countries such as China, the European Union, Canada, the United Kingdom, and the United States are comparatively analyzed. Focusing on Türkiye’s Digital Turkish Lira Project, the study develops strategic insights and implementation recommendations regarding legal frameworks, institutional capacity, data protection, cybersecurity, multi-stakeholder audit models, and international compliance. In conclusion, CBDCs are considered not merely as digital payment tools but as multifunctional instruments capable of supporting the implementation of innovative public policies in areas such as financial transparency, public oversight, and risk governance. CR - Adrıan, T., & Mancını-Grıffolı, T. (2021). The rise of digital money. 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