AUDITING IN NON- PROFIT ORGANIZATIONS: IS IT A PARADOX?

Yıl 2016, Cilt: 21 Sayı: Muhasebe Denetimi Özel Sayısı, 1555 - 1559, 30.12.2016

Tuğba Uysal Ganite Kurt

Öz

The major starting point of this study is, the question of "Is independent audit phenomenon a paradox or a necessity for non- profit organizations(associations,foundations,NGO's) constituted as judiciary governance organs?" Due to financial scandals involving non-profit organizations occured in 1990's, the financial reporting system on these organizations questioned and the accountability issue is argued in media level. However accountability for non-profit organizations is not a recent notion. In USA, The Commision on Private Philantrophy and Public Needs founded in 1973, attracted attention to importance of financial reporting for non-profit organizations with their studies and published reports. Accordingly in this study, first audit in non- profit organizations explained and than the necessity of independent audit for non-profit organizations discussed.

Anahtar Kelimeler

Nonprofit Organisations, Auditing, Accountability

KÂR AMACI GÜTMEYEN İŞLETMELERDE DENETİM: BİR PARADOKS MU?

Öz

Kendileri birer hukuki denetim aracı olarak kurulmuş olan ya da örgütlenen kâr amacı gütmeyen kuruluşlar (dernekler, vakıflar, sivil toplum kuruluşları vb.) açısından bağımsız denetim olgusu bir paradoks mu yoksa bir gereklilik mi sorusu bu çalışmanın temel çıkış noktasını oluşturmaktadır. Kâr amacı gütmeyen işletmelerde 1990’lı yıllarda yaşanan finansal skandallar nedeniyle bu işletmelerdeki finansal raporlama sisteminin sorgulanmasını gerektirmiş ve bu işletmeler açısından hesap verebilirlik olgusunu medya düzeyine taşımıştır. Ancak kâr amacı gütmeyen işletmeler açısından hesap verebilirlik yeni bir kavram değildir. Amerika’da 1973 yılında kurulan Özel Hayırseverlik ve Kamu İhtiyaçları Komisyonu (Commission on Private Philanthropy and Public Needs) gerek yaptığı çalışmalar gerekse de yayınladığı raporlar ile bu tür işletmelerdeki finansal raporlamanın önemine dikkat çekmiştir. Bu doğrultuda çalışmada öncelikle kâr amacı gütmeyen işletmelerdeki denetim açıklanmakta ardından da bu tür işletmelerde bağımsız denetimin gerekliliği tartışılmaktadır.

Anahtar Kelimeler

Kâr Amacı Gütmeyen İşletmeler, Denetim, Hesap Verebilirlik

Kaynakça

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