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TÜRK BANKACILIK SEKTÖRÜNÜN İÇ SİSTEMLERİNE ELEŞTİREL BİR YAKLAŞIM

Year 2021, Volume: 3 Issue: 1, 11 - 40, 31.07.2021

Abstract

Ekonominin düzenleyici kurumlarından biri olan bankalar, tabiatları gereği sıklıkla riske maruz kalmaktadırlar. Maruz kaldıkları risklere karşılık vermeye yönelik geçmişten günümüze çeşitli yaklaşımlar benimsenmekle birlikte artan küreselleşme, gelişen teknoloji, farklılaşan hizmet şekilleri ve derinleşen finansal piyasa koşuları risklerin çeşit ve boyutlarını arttırmıştır. Bu kapsamda geleneksel risk yönetimi sürecinin etkinliği açısından iç denetim faaliyetinin tek başına yeterliliği sorgulanmaya başlanmıştır. Bankacılıkta karşılaşılan çok farklı sayıda ve türdeki yeni riskler, kurumun iç sistemlerinin etkinliğinin önemini giderek arttırmaktadır.
Her ne kadar Dünya’da yaygın uygulama bankaların denetiminin kamu otoriteleri, bağımsız denetim kuruluşları ve bankaların kendi iç denetim birimleri aracılığıyla denetlenmesi şeklindeyse de özellikle son 20 yıldır iç sistemlerin kurulmasının önemi artmaya başlamıştır. Giderek artan sayıda banka, karşılaşılan risklerin minimize edilmesi için belirlenen politika ve prosedürlerden oluşan, geleneksel denetim fonksiyonun yanı sıra yönetim ve çalışanların da dahil olduğu bir iç kontrol sistemini oluşturmuşlardır.
Günümüzde iç kontrolün tanımı neredeyse bütün uluslararası otoritelerce benzer şekilde yapılsa da uygulamada farklılıklar görülmektedir. Türkiye’de ise kontrol ve denetim sıklıkla birbirleri yerine kullanılan kavramlar olarak karşımıza çıkmaktadır.

References

  • 5411 Sayılı Bankacılık Kanunu (2005). T. C. Resmi Gazete, 25983, 01 Kasım 2005.
  • Akbank T.A.Ş. (2021). 2020 Akbank Faaliyet Raporu, https://www.akbankinvestorrelations.com/tr/images/pdf/faaliyet-raporlari/2020_akbank_faaliyet_raporu_.pdf, E.T: 13.06.2021
  • Bankaların İç Sistemleri ve İçsel Sermaye Yeterliliği Değerlendirme Süreci Hakkında Yönetmelik (2014). T.C. Resmi Gazete, 29057, 11 Temmuz 2014.
  • Basel Committee on Banking Supervision. (1998). Framework for Internal Control Systems in Banking Organizations. https://www.bis.org/publ/bcbs40.pdf, E.T: 13.06.2021
  • Basel Committee on Banking Supervision. (2002). Internal audit in banks and the supervisor’s relationship with auditors: A survey. https://www.bis.org/publ/bcbs92.pdf, E.T: 13.06.2021
  • Basel Committee on Banking Supervision. (2012). The Internal Audit Function in Banks. https://www.bis.org/publ/bcbs223.pdf, E.T: 13.06.2021
  • Basel Committee on Banking Supervision. (2015). Gudielines: Corporate Governance Principles for Banks. https://www.bis.org/bcbs/publ/d328.pdf, E.T: 13.06.2021
  • Committee of Sponsoring Organizations of The Treadway Commission. (2013). Internal Control-Integrated Framework.
  • Cömert, N. (2016). İşletmelerde Kontrol ve Denetim Kavramlarının Doğru Kullanılması Amacına Yönelik Kavramsal Bir İnceleme, Marmara Üniversitesi Marmara Business Review, Cilt 1 (1), 1-20.
  • Deloitt. (2017). Becoming Agile: A Guide to Elevating Internal Audit’s Performance And Value. https://www2.deloitte.com/us/en/pages/advisory/articles/agile-internal-audit-planning-performance-value.html, E.T: 13.06.2021
  • European Monetary Institute. (1997). Internal Control Systems of Credit Institutions. https://www.ecb.europa.eu/ecb/access_to_documents/document/emi_pubaccess/shared/data/ecb.dr.paremi2007_06_report.en.pdf, E.T: 13.06.2021
  • Federal Deposit Insurance Corporation Improvement Act of 1991, 12 U.S.C. § 1811 et seq. (1991).
  • Federal Deposit Insurance Corporation. (2014). Risk Management Manual of Examination Policies. https://www.fdic.gov/regulations/safety/manual/, E.T: 13.06.2021
  • Kaufmann, G., G., & Scott, K., E. (2003). What Is Systemic Risk, and Do Bank Regulators Retard or Contribute to It?. The Independent Review, 8(3), 371-391.
  • Kazaz, A., & Birgönül, T., (2005), “The Evidence of Poor Quality in High Rise and Medium Rise Housing Units: A Case Study of Mass Housing Projects in Turkey”, Building and Environment, 40, 1548-1556.
  • Peek, J., & Rosengren, E., S. (2000). Collateral Damage: Effects of the Japanese Bank Crisis on Real Activityin the United States. The American Economic Review, 90(1), 30-45.
  • Şengül, R. (2007). Henri Fayol’un Yönetim Düşüncesi Üzerine Notlar. Celal Bayar Üniversitesi İİBF Dergisi, Cilt. 14 (2), 250-273.
  • The Institute of Internal Auditors. (2013). The Three Lines of Defense in Effective Risk Management. https://na.theiia.org/standards-guidance/Public%20Documents/PP%20The%20Three%20Lines%20of%20Defense%20in%20Effective%20Risk%20Management%20and%20Control.pdf, E.T: 13.06.2021
  • The Institute of Internal Auditors. (2017). International Professional Practices Framework. https://na.theiia.org/standards-guidance/Public%20Documents/IPPF-Standards-2017.pdf, E.T: 13.06.2021
  • The Institute of Internal Auditors. (2020). Global Technology Audit Guide: IT Essentials for Internal Auditors. https://iia.no/wp-content/uploads/2020/06/2020-GTAG-IT-Essentials-for-Internal-Auditors.pdf, E.T: 13.06.2021
  • The Institute of Internal Auditors. (2020). The IIA’s Three Lines Model: An Update of the Three Lines of Defense. https://na.theiia.org/about-ia/PublicDocuments/Three-Lines-Model-Updated.pdf, E.T: 13.06.2021
  • The Institute of Internal Auditors. (2020). Küresel Bakış Açıları ve Anlayışlar: Üçlü Hat Modeli-Het Kurumun Başarısı için Önemli Bir Araç. https://global.theiia.org/translations/PublicDocuments/GPI-Three-Lines-Model-TURKISH.pdf, E.T: 13.06.2021
  • Türkiye Cumhuriyeti Ziraat Bankası A.Ş. (2021). 2020 Entegre Faaliyet Raporu, https://www.ziraatbank.com.tr/tr/yatirimci-iliskileri-ZB/finansal-bilgiler/Documents/2020_entegre_faaliyet_raporu.pdf, E.T: 13.06.2021
  • Türkiye Garanti Bankası A.Ş. (2021). 2020 Entegre Faaliyet Raporu. https://www.garantibbvainvestorrelations.com/tr/images/entegre-faaliyet-raporu-2020/pdf/garanti-bbva-2020-entegre-faaliyet-raporu.pdf, E.T: 13.06.2021
  • Türkiye Halk Bankası A.Ş. (2021). Halkbank 2020 Faaliyet Raporu. https://www.halkbank.com.tr/content/dam/halkbank/tr/dokumanlar/yatirimci-iliskileri/finansal-bilgiler/finansal-bilgiler/faaliyet-raporlar%C4%B1/2020FaaliyetRaporu.pdf, E.T: 13.06.2021
  • Türkiye İç Denetim Enstitüsü. (n.d). İç Denetimin Tanımı. https://www.tide.org.tr/page/26/Ic-Denetimin-Tanimi, E.T: 13.06.2021
  • Türkiye İş Bankası A.Ş. (2021). Türkiye’nin Bankası 2020 Faaliyet Raporu. https://www.isbank.com.tr/contentmanagement/IsbankFinancialDocuments/Y%C4%B1ll%C4%B1k%20ve%20Ara%20D%C3%B6nem%20Faaliyet%20Raporlar%C4%B1/pdf/faaliyet2020.pdf, E.T: 13.06.2021
  • Türkiye Vakıflar Bankası T.A.O. (2021). 2020 Entegre Faaliyet Raporu. https://www.vakifbank.com.tr/documents/yiliski/VKF_FRAT_2020_UYG__uyg_65_SPREADS_NY.pdf, E.T: 13.06.2021
  • Yapı ve Kredi Bankası A.Ş. (2021). 2020 Entegre Faaliyet Raporu. https://www.yapikrediinvestorrelations.com/tr/images/pdf/faaliyet-raporlari/2020/yapi_kredi_2020_entegre_faaliyet_raporu.pdf?v4, E.T: 13.06.2021
  • Yurtsever, G. (2009). Teftişten İç Denetime Banka Müfettişliği, 2009, Türkiye Bankalar Birliği

A CRITICAL APPROACH TO THE INTERNAL SYSTEMS OF THE TURKİSH BANKING SECTOR

Year 2021, Volume: 3 Issue: 1, 11 - 40, 31.07.2021

Abstract

As one of the regulating institutions of the economy, banks are often exposed to risk due to their nature. While various approaches have been adopted from past to present to respond to the risks they are exposed to, increasing globalization, developing technology, differentiating service forms and deepening financial market conditions have increased the types and dimensions of risks. In this context, the adequacy of the internal audit activity alone has begun to be questioned in terms of the effectiveness of the traditional risk management process. The many different types and numbers of new risks encountered in banking are increasing the importance of the efficiency of the internal systems of the institution.
Although the common practice in the world is the supervision of banks by public authorities, independent audit institutions and their own internal audit units, the importance of establishing internal systems has started to increase especially in the last 20 years. An increasing number of banks have established an internal control system that includes management and employees, as well as the traditional audit function, which consists of policies and procedures determined to minimize the risks encountered.
Today, although the definition of internal control is made similarly by almost all international authorities, there are differences in practice. In Turkey, on the other hand, control and auditing are frequently used interchangeably.

References

  • 5411 Sayılı Bankacılık Kanunu (2005). T. C. Resmi Gazete, 25983, 01 Kasım 2005.
  • Akbank T.A.Ş. (2021). 2020 Akbank Faaliyet Raporu, https://www.akbankinvestorrelations.com/tr/images/pdf/faaliyet-raporlari/2020_akbank_faaliyet_raporu_.pdf, E.T: 13.06.2021
  • Bankaların İç Sistemleri ve İçsel Sermaye Yeterliliği Değerlendirme Süreci Hakkında Yönetmelik (2014). T.C. Resmi Gazete, 29057, 11 Temmuz 2014.
  • Basel Committee on Banking Supervision. (1998). Framework for Internal Control Systems in Banking Organizations. https://www.bis.org/publ/bcbs40.pdf, E.T: 13.06.2021
  • Basel Committee on Banking Supervision. (2002). Internal audit in banks and the supervisor’s relationship with auditors: A survey. https://www.bis.org/publ/bcbs92.pdf, E.T: 13.06.2021
  • Basel Committee on Banking Supervision. (2012). The Internal Audit Function in Banks. https://www.bis.org/publ/bcbs223.pdf, E.T: 13.06.2021
  • Basel Committee on Banking Supervision. (2015). Gudielines: Corporate Governance Principles for Banks. https://www.bis.org/bcbs/publ/d328.pdf, E.T: 13.06.2021
  • Committee of Sponsoring Organizations of The Treadway Commission. (2013). Internal Control-Integrated Framework.
  • Cömert, N. (2016). İşletmelerde Kontrol ve Denetim Kavramlarının Doğru Kullanılması Amacına Yönelik Kavramsal Bir İnceleme, Marmara Üniversitesi Marmara Business Review, Cilt 1 (1), 1-20.
  • Deloitt. (2017). Becoming Agile: A Guide to Elevating Internal Audit’s Performance And Value. https://www2.deloitte.com/us/en/pages/advisory/articles/agile-internal-audit-planning-performance-value.html, E.T: 13.06.2021
  • European Monetary Institute. (1997). Internal Control Systems of Credit Institutions. https://www.ecb.europa.eu/ecb/access_to_documents/document/emi_pubaccess/shared/data/ecb.dr.paremi2007_06_report.en.pdf, E.T: 13.06.2021
  • Federal Deposit Insurance Corporation Improvement Act of 1991, 12 U.S.C. § 1811 et seq. (1991).
  • Federal Deposit Insurance Corporation. (2014). Risk Management Manual of Examination Policies. https://www.fdic.gov/regulations/safety/manual/, E.T: 13.06.2021
  • Kaufmann, G., G., & Scott, K., E. (2003). What Is Systemic Risk, and Do Bank Regulators Retard or Contribute to It?. The Independent Review, 8(3), 371-391.
  • Kazaz, A., & Birgönül, T., (2005), “The Evidence of Poor Quality in High Rise and Medium Rise Housing Units: A Case Study of Mass Housing Projects in Turkey”, Building and Environment, 40, 1548-1556.
  • Peek, J., & Rosengren, E., S. (2000). Collateral Damage: Effects of the Japanese Bank Crisis on Real Activityin the United States. The American Economic Review, 90(1), 30-45.
  • Şengül, R. (2007). Henri Fayol’un Yönetim Düşüncesi Üzerine Notlar. Celal Bayar Üniversitesi İİBF Dergisi, Cilt. 14 (2), 250-273.
  • The Institute of Internal Auditors. (2013). The Three Lines of Defense in Effective Risk Management. https://na.theiia.org/standards-guidance/Public%20Documents/PP%20The%20Three%20Lines%20of%20Defense%20in%20Effective%20Risk%20Management%20and%20Control.pdf, E.T: 13.06.2021
  • The Institute of Internal Auditors. (2017). International Professional Practices Framework. https://na.theiia.org/standards-guidance/Public%20Documents/IPPF-Standards-2017.pdf, E.T: 13.06.2021
  • The Institute of Internal Auditors. (2020). Global Technology Audit Guide: IT Essentials for Internal Auditors. https://iia.no/wp-content/uploads/2020/06/2020-GTAG-IT-Essentials-for-Internal-Auditors.pdf, E.T: 13.06.2021
  • The Institute of Internal Auditors. (2020). The IIA’s Three Lines Model: An Update of the Three Lines of Defense. https://na.theiia.org/about-ia/PublicDocuments/Three-Lines-Model-Updated.pdf, E.T: 13.06.2021
  • The Institute of Internal Auditors. (2020). Küresel Bakış Açıları ve Anlayışlar: Üçlü Hat Modeli-Het Kurumun Başarısı için Önemli Bir Araç. https://global.theiia.org/translations/PublicDocuments/GPI-Three-Lines-Model-TURKISH.pdf, E.T: 13.06.2021
  • Türkiye Cumhuriyeti Ziraat Bankası A.Ş. (2021). 2020 Entegre Faaliyet Raporu, https://www.ziraatbank.com.tr/tr/yatirimci-iliskileri-ZB/finansal-bilgiler/Documents/2020_entegre_faaliyet_raporu.pdf, E.T: 13.06.2021
  • Türkiye Garanti Bankası A.Ş. (2021). 2020 Entegre Faaliyet Raporu. https://www.garantibbvainvestorrelations.com/tr/images/entegre-faaliyet-raporu-2020/pdf/garanti-bbva-2020-entegre-faaliyet-raporu.pdf, E.T: 13.06.2021
  • Türkiye Halk Bankası A.Ş. (2021). Halkbank 2020 Faaliyet Raporu. https://www.halkbank.com.tr/content/dam/halkbank/tr/dokumanlar/yatirimci-iliskileri/finansal-bilgiler/finansal-bilgiler/faaliyet-raporlar%C4%B1/2020FaaliyetRaporu.pdf, E.T: 13.06.2021
  • Türkiye İç Denetim Enstitüsü. (n.d). İç Denetimin Tanımı. https://www.tide.org.tr/page/26/Ic-Denetimin-Tanimi, E.T: 13.06.2021
  • Türkiye İş Bankası A.Ş. (2021). Türkiye’nin Bankası 2020 Faaliyet Raporu. https://www.isbank.com.tr/contentmanagement/IsbankFinancialDocuments/Y%C4%B1ll%C4%B1k%20ve%20Ara%20D%C3%B6nem%20Faaliyet%20Raporlar%C4%B1/pdf/faaliyet2020.pdf, E.T: 13.06.2021
  • Türkiye Vakıflar Bankası T.A.O. (2021). 2020 Entegre Faaliyet Raporu. https://www.vakifbank.com.tr/documents/yiliski/VKF_FRAT_2020_UYG__uyg_65_SPREADS_NY.pdf, E.T: 13.06.2021
  • Yapı ve Kredi Bankası A.Ş. (2021). 2020 Entegre Faaliyet Raporu. https://www.yapikrediinvestorrelations.com/tr/images/pdf/faaliyet-raporlari/2020/yapi_kredi_2020_entegre_faaliyet_raporu.pdf?v4, E.T: 13.06.2021
  • Yurtsever, G. (2009). Teftişten İç Denetime Banka Müfettişliği, 2009, Türkiye Bankalar Birliği

Details

Primary Language Turkish
Subjects Finance
Journal Section Articles
Authors

Yağızcan Yücel ÇENDİK
İSTANBUL ÜNİVERSİTESİ
0000-0003-2562-3987
Türkiye


Duygu ANIL KESKİN
İSTANBUL ÜNİVERSİTESİ
0000-0003-3069-0615
Türkiye

Publication Date July 31, 2021
Submission Date June 15, 2021
Acceptance Date July 9, 2021
Published in Issue Year 2021 Volume: 3 Issue: 1

Cite

APA
ÇENDİK, Y. Y., & ANIL KESKİN, D. (2021). TÜRK BANKACILIK SEKTÖRÜNÜN İÇ SİSTEMLERİNE ELEŞTİREL BİR YAKLAŞIM. TIDE AcademIA Research, 3(1), 11-40.