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Yüksek Denetim Kurumlarında Etik Yönetim Altyapı ve Uygulamaları

Yıl 2018, Sayı: 109, 27 - 55, 01.06.2018

Öz

Yüksek denetim kurumlarının itibarlarının korunabilmesinde temel başarı faktörlerinden birisi, etik yönetim gerekliliklerinin bu kurumların günlük işleyişlerine yansıyabilmesidir. Yüksek denetim kurumlarında etik yönetim gerekliliklerinin uygulama örnekleri de dikkate alınarak karşılanması, bu kurumların kaliteli ürünler sunmasına, kurumsal itibarlarının korunmasına önemli katkılar sunacaktır. Bu çalışmanın amacı, yüksek denetim kurumlarında etik davranışın yönetilebilmesine yönelik mantıksal çerçeve ve uygulama örnekleri hakkında farkındalık gelişimine katkı sunmaktır.

Kaynakça

  • EUROSAI Task Force Audit&Ethics (TFAE) (2013), Supporting SAI to Enhance their Ethical Infrastructure Part I A General Overview of SAI’s Ethical Strategies and Practices, http://www.eurosai-tfae.tcontas.pt/activities/Papers/ Activities/Ethics%20within%20SAIs/Ethics%20within%20SAIs-Part%20 I%20-%20overview/Ethics%20within%20 SAIs%20-Part%20I-overview%20 (EN).pdf, (Erişim Tarihi: 13.07.2017).
  • EUROSAI Task Force Audit&Ethics (TFAE) (2014a), Supporting SAI to Enhance their Ethical Infrastructure Part II Annex Managing Ethics in Practiceanalysis SAI’s Articles, http://www.eurosai-tfae.tcontas.pt/activities/ Papers/Activities/Ethics%20within%20SAIs/Ethics%20within%20SAIsPart%20II-Annex-SAI’s%20articles/Ethics%20within %20SAIs-Part%20IIAnnex-SAIs%20articles%20(EN).pdf, (Erişim Tarihi: 24.01.2018).
  • EUROSAI Task Force Audit&Ethics (TFAE) (2014b), Supporting SAI to Enhance tTheir Ethical Infrastructure Part II Managing Ethics in Practice-analysis, http://www.eurosai-tfae.tcontas.pt/activities/Papers/Activities/Ethics%20 within%20SAIs/Ethics%20within%20SAIs-Part%20II-%20SAIs%20 practices/Ethics%20within%20SAIs-Part%20II-SAI’s%20practices(EN).pdf , (Erişim Tarihi: 24.01.2018).
  • EUROSAI Task Force Audit&Ethics (TFAE) (2017), How to Implement ISSAI 30 (INTOSAI Code of Ethics), http://www.eurosai-tfae.tcontas.pt/activities/ Papers/Activities/Guidance/Guidelines%20to%20implement%20 ISSAI%2030.pdf, (Erişim Tarihi: 13.07.2017).
  • OECD (2005), “Public Sector Integrity, A Framework for Assessment”, http:// www.keepeek.com/Digital-Asset-Management/oecd/governance/ public-sector-integrity_9789264010604-en#page69, (Erişim Tarihi: 17.01.2018).
  • INTOSAI ISSAI 40, Quality Control for SAIs, https://www.sayistay.gov.tr/tr/ Upload/95906369/files/mevzuat/Standartlar/ISSAI_40.pdf, (Erişim Tarihi: 23.01.2018).
  • INTOSAI ISSAI 30, Code of Ethics, http://www.issai.org/en_us/site-issai/issaiframework/2-prerequisites-for-the-functioning-of-sais.htm , (Erişim Tarihi: 23.01.2018).
  • INTOSAI ISSAI 100, Fundamental Principles of Public-Sector Auditing, http://www. issai.org /en_us/site-issai/issai-framework/3-fundamental-auditing-priciples. htm, (Erişim Tarihi: 23.01.2018).
  • OECD (2009), Towards a Sound Integrity Framework: Instruments, Processes, Structures, and Conditions for Implementation, http://www.oecd.org/ officialdocuments/publicdisplaydocumentpdf/?doclanguage=en&cote=GOV/ PGC/GF%282009%291, (Erişim Tarihi: 23.01.2018).
  • OECD (2016), Supreme Audit Institutions and Good Governance: Oversight, Insight and Foresight, OECD Public Governance Reviews, OECD Publishing, Paris, http://www.keepeek.com/Digital-Asset-Management/oecd/governance/ supreme-audit-institutions-and-good-governance_9789264263871- en#page20, (Erişim Tarihi: 23.01.2018).
  • Sayıştay Başkanlığı (2011), Sayıştay Denetçilerinin Mesleki Etik Kurallarına İlişkin Usul ve Esaslar, http://www.mevzuat.gov.tr/MetinAspx?Mevzuat Kod=7.5.15614&MevzuatIliski=0&sourceXmlSearch=sayıştay, (Erişim Tarihi: 24.01.2018).
  • Transparency International, https://www.transparency.org/whatwedo/nis, (Erişim Tarihi: 23.01.2018).
  • Uzun, Yaşar (2017), “Güncellenen Uluslararası Yüksek Denetim Kurumları Etik Kurallar Standardı (ISSAI 30) ve Uygulanması”, Sayıştay Dergisi, Sayı 107, Ekim – Aralık, https://www.sayistay.gov.tr/tr/Upload/95906369/files/dergi/pdf/ der_107_m1.pdf, (Erişim Tarihi: 23.01.2018).

ETHICAL MANAGEMENT INFRASTRUCTURE AND ITS PRACTICES IN SUPREME AUDIT INSTITUTIONS

Yıl 2018, Sayı: 109, 27 - 55, 01.06.2018

Öz

One of the main factors enabling SAIs maintain their reputation is to incorporate the requirements of ethical management into their daily works. Meeting the requirements of ethical management in SAIs by considering the practical examples would help SAIs submit quality products and maintain their institutional reputations. The purpose of this paper is to contribute to awareness building regarding the logical framework and practical examples for the management of ethics in SAIs.

Kaynakça

  • EUROSAI Task Force Audit&Ethics (TFAE) (2013), Supporting SAI to Enhance their Ethical Infrastructure Part I A General Overview of SAI’s Ethical Strategies and Practices, http://www.eurosai-tfae.tcontas.pt/activities/Papers/ Activities/Ethics%20within%20SAIs/Ethics%20within%20SAIs-Part%20 I%20-%20overview/Ethics%20within%20 SAIs%20-Part%20I-overview%20 (EN).pdf, (Erişim Tarihi: 13.07.2017).
  • EUROSAI Task Force Audit&Ethics (TFAE) (2014a), Supporting SAI to Enhance their Ethical Infrastructure Part II Annex Managing Ethics in Practiceanalysis SAI’s Articles, http://www.eurosai-tfae.tcontas.pt/activities/ Papers/Activities/Ethics%20within%20SAIs/Ethics%20within%20SAIsPart%20II-Annex-SAI’s%20articles/Ethics%20within %20SAIs-Part%20IIAnnex-SAIs%20articles%20(EN).pdf, (Erişim Tarihi: 24.01.2018).
  • EUROSAI Task Force Audit&Ethics (TFAE) (2014b), Supporting SAI to Enhance tTheir Ethical Infrastructure Part II Managing Ethics in Practice-analysis, http://www.eurosai-tfae.tcontas.pt/activities/Papers/Activities/Ethics%20 within%20SAIs/Ethics%20within%20SAIs-Part%20II-%20SAIs%20 practices/Ethics%20within%20SAIs-Part%20II-SAI’s%20practices(EN).pdf , (Erişim Tarihi: 24.01.2018).
  • EUROSAI Task Force Audit&Ethics (TFAE) (2017), How to Implement ISSAI 30 (INTOSAI Code of Ethics), http://www.eurosai-tfae.tcontas.pt/activities/ Papers/Activities/Guidance/Guidelines%20to%20implement%20 ISSAI%2030.pdf, (Erişim Tarihi: 13.07.2017).
  • OECD (2005), “Public Sector Integrity, A Framework for Assessment”, http:// www.keepeek.com/Digital-Asset-Management/oecd/governance/ public-sector-integrity_9789264010604-en#page69, (Erişim Tarihi: 17.01.2018).
  • INTOSAI ISSAI 40, Quality Control for SAIs, https://www.sayistay.gov.tr/tr/ Upload/95906369/files/mevzuat/Standartlar/ISSAI_40.pdf, (Erişim Tarihi: 23.01.2018).
  • INTOSAI ISSAI 30, Code of Ethics, http://www.issai.org/en_us/site-issai/issaiframework/2-prerequisites-for-the-functioning-of-sais.htm , (Erişim Tarihi: 23.01.2018).
  • INTOSAI ISSAI 100, Fundamental Principles of Public-Sector Auditing, http://www. issai.org /en_us/site-issai/issai-framework/3-fundamental-auditing-priciples. htm, (Erişim Tarihi: 23.01.2018).
  • OECD (2009), Towards a Sound Integrity Framework: Instruments, Processes, Structures, and Conditions for Implementation, http://www.oecd.org/ officialdocuments/publicdisplaydocumentpdf/?doclanguage=en&cote=GOV/ PGC/GF%282009%291, (Erişim Tarihi: 23.01.2018).
  • OECD (2016), Supreme Audit Institutions and Good Governance: Oversight, Insight and Foresight, OECD Public Governance Reviews, OECD Publishing, Paris, http://www.keepeek.com/Digital-Asset-Management/oecd/governance/ supreme-audit-institutions-and-good-governance_9789264263871- en#page20, (Erişim Tarihi: 23.01.2018).
  • Sayıştay Başkanlığı (2011), Sayıştay Denetçilerinin Mesleki Etik Kurallarına İlişkin Usul ve Esaslar, http://www.mevzuat.gov.tr/MetinAspx?Mevzuat Kod=7.5.15614&MevzuatIliski=0&sourceXmlSearch=sayıştay, (Erişim Tarihi: 24.01.2018).
  • Transparency International, https://www.transparency.org/whatwedo/nis, (Erişim Tarihi: 23.01.2018).
  • Uzun, Yaşar (2017), “Güncellenen Uluslararası Yüksek Denetim Kurumları Etik Kurallar Standardı (ISSAI 30) ve Uygulanması”, Sayıştay Dergisi, Sayı 107, Ekim – Aralık, https://www.sayistay.gov.tr/tr/Upload/95906369/files/dergi/pdf/ der_107_m1.pdf, (Erişim Tarihi: 23.01.2018).
Toplam 13 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Research Article
Yazarlar

Yaşar Uzun Bu kişi benim

Yayımlanma Tarihi 1 Haziran 2018
Yayımlandığı Sayı Yıl 2018 Sayı: 109

Kaynak Göster

APA Uzun, Y. (2018). Yüksek Denetim Kurumlarında Etik Yönetim Altyapı ve Uygulamaları. Sayıştay Dergisi(109), 27-55.