{"id":18424,"date":"2024-03-01T07:10:53","date_gmt":"2024-03-01T07:10:53","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=18424"},"modified":"2024-03-01T07:10:53","modified_gmt":"2024-03-01T07:10:53","slug":"sirketlerin-yillik-faaliyet-raporu-hakkinda-denetci-raporu-ile-riskin-erken-saptanmasi","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2024\/03\/sirketlerin-yillik-faaliyet-raporu-hakkinda-denetci-raporu-ile-riskin-erken-saptanmasi\/","title":{"rendered":"\u015eirketlerin Y\u0131ll\u0131k Faaliyet Raporu Hakk\u0131nda Denet\u00e7i Raporu ile Riskin Erken Saptanmas\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2012\/11\/kamu-gozetim-kgk.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-4557\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2012\/11\/kamu-gozetim-kgk.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>DUYURU KONU: \u015eirketlerin Y\u0131ll\u0131k Faaliyet Raporu Hakk\u0131nda Denet\u00e7i Raporu ile Riskin Erken Saptanmas\u0131 Sistemi ve Komitesi Hakk\u0131nda Denet\u00e7i Raporu A- GEN..<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>\u015eirketlerin Y\u0131ll\u0131k Faaliyet Raporu Hakk\u0131nda Denet\u00e7i Raporu ile Riskin Erken Saptanmas\u0131<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2024-02-26T13:52:28+03:00\">26 \u015eubat 2024 <\/time><\/div>\n<div class=\"entry-content\">\n<p><strong>DUYURU<\/strong><\/p>\n<p><strong>KONU<\/strong><strong>:<\/strong>\u00a0\u015eirketlerin Y\u0131ll\u0131k Faaliyet Raporu Hakk\u0131nda Denet\u00e7i Raporu ile Riskin Erken Saptanmas\u0131 Sistemi ve Komitesi Hakk\u0131nda Denet\u00e7i Raporu<\/p>\n<p><strong>A- GENEL B\u0130LG\u0130<\/strong><\/p>\n<p>Bilindi\u011fi \u00fczere, denetimin yap\u0131l\u0131\u015f amac\u0131na\/kapsam\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n, t\u00fcm ba\u011f\u0131ms\u0131z denetim raporlar\u0131\u00a0<a href=\"https:\/\/alomaliye.com\/2012\/12\/26\/bagimsiz-denetim-yonetmeligi\/\">Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi<\/a>\u2019nin (BDY\u2019nin) 34\/1-b maddesi uyar\u0131nca imza tarihinden itibaren en ge\u00e7 30 g\u00fcn i\u00e7erisinde Kurumumuza bildirilmelidir.<\/p>\n<p>Denetim raporlar\u0131n\u0131n Kurumumuza bildiriminde dikkat edilmesi gereken husus, bildirim y\u00fck\u00fcml\u00fc\u011f\u00fcn\u00fcn sadece Finansal Tablolar Hakk\u0131nda Haz\u0131rlanan Denet\u00e7i Raporunu de\u011fil, Y\u0131ll\u0131k Faaliyet Raporu Hakk\u0131nda Denet\u00e7i Raporunu ve Riskin Erken Saptanmas\u0131 Sistemi ve Komitesi Hakk\u0131nda Denet\u00e7i Raporunu da kapsad\u0131\u011f\u0131d\u0131r.<\/p>\n<p>\u015e\u00f6yle ki, bilindi\u011fi \u00fczere\u00a0<a href=\"https:\/\/www.alomaliye.com\/2011\/02\/14\/turk-ticaret-kanunu-6102-sayili-kanun\/\">6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu<\/a>\u2019nun (TTK\u2019n\u0131n) 397\u2019nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca zorunlu olarak denetime tabi olan \u015firketlerin denetimlerinde, denetim sonunda denet\u00e7i taraf\u0131ndan ayr\u0131 ayr\u0131:<\/p>\n<p>a. Finansal Tablolar Hakk\u0131nda Denet\u00e7i Raporu (TTK m.402\/1, m.635),<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_3_host\" tabindex=\"0\" title=\"Advertisement\" aria-label=\"Advertisement\">b. Y\u0131ll\u0131k Faaliyet Raporu Hakk\u0131nda Denet\u00e7i Raporu (TTK m. 402\/2, m.635) ve<\/div>\n<p><\/ins><\/div>\n<p>c. Riskin Erken Saptanmas\u0131 Sistemi ve Komitesi Hakk\u0131nda Denet\u00e7i Raporu (TTK m. 378, m.398\/4, m.402\/6, m.635) (TTK\u2019n\u0131n 378\u2019inci maddesi uyar\u0131nca riskin erken saptanmas\u0131 sistemi ve komitesini kurmas\u0131 gereken \u015firketlerde)<\/p>\n<p>d\u00fczenlenmelidir.<\/p>\n<p>Bu kapsamda TTK\u2019n\u0131n 397\u2019nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca zorunlu olarak denetime tabi olan \u015firketlerin denetimlerinde yukar\u0131da belirtilen denetim raporlar\u0131na ili\u015fkin BDY\u2019nin 34\/1-b maddesinde belirtilen s\u00fcre i\u00e7erisinde Kurumumuza bildirimde bulunulmal\u0131d\u0131r.<\/p>\n<p><strong>B-\u00a0G\u00d6ZET\u0130M FAAL\u0130YETLER\u0130NDE KAR\u015eILA\u015eILAN HUSUSLAR<\/strong><\/p>\n<p>Konuya ili\u015fkin olarak, TTK\u2019n\u0131n 397\u2019nci maddesi kapsam\u0131nda yap\u0131lan denetimler \u00fczerinde Kurumumuzca yap\u0131lan kontrollerde:<\/p>\n<ul>\n<li>\u015eirketlerin y\u0131ll\u0131k faaliyet raporu hakk\u0131nda haz\u0131rlanan denet\u00e7i raporlar\u0131 ile riskin erken saptanmas\u0131 sistemi ve komitesi hakk\u0131nda haz\u0131rlanan denet\u00e7i raporlar\u0131n\u0131n Kurumumuza bildiriminin ihmal edildi\u011fi,<\/li>\n<li>Finansal tablolar hakk\u0131nda denet\u00e7i raporu ile y\u0131ll\u0131k faaliyet raporu hakk\u0131nda denet\u00e7i raporuna verilen g\u00f6r\u00fc\u015fler aras\u0131nda BDS 720\u2019nin 23T paragraf\u0131na uymayan durumlar\u0131n bulundu\u011fu,<\/li>\n<\/ul>\n<p>g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p><strong>C-\u00a0D\u0130KKAT ED\u0130LMES\u0130 GEREKEN\u00a0HUSUSLAR<\/strong><\/p>\n<p>Denetim raporlar\u0131n\u0131n Kurumumuza bildirimine ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fcklerin zaman\u0131nda, tam ve do\u011fru olarak yerine getirilmesi ve bu y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmemesi nedeniyle herhangi bir idari yapt\u0131r\u0131mla kar\u015f\u0131la\u015f\u0131lmamas\u0131 ad\u0131na a\u015fa\u011f\u0131daki hususlara dikkat edilmesi \u00f6nem arz etmektedir:<\/p>\n<p><strong>1- YILLIK FAAL\u0130YET RAPORUNA \u0130L\u0130\u015eK\u0130N HUSUSLAR<\/strong><\/p>\n<p><strong>a. \u015eirketler Taraf\u0131ndan Y\u0131ll\u0131k Faaliyet Raporunun Haz\u0131rlanmas\u0131:<\/strong><\/p>\n<p>Bilindi\u011fi \u00fczere, 28.08.2012 tarihli ve 28395 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0<a href=\"https:\/\/www.alomaliye.com\/2012\/08\/28\/sirketlerin-yillik-faaliyet-raporunun-asgari-iceriginin-belirlenmesi-hakkinda-yonetmelik\/\">\u015eirketlerin Y\u0131ll\u0131k Faaliyet Raporunun Asgari \u0130\u00e7eri\u011finin Belirlenmesi Hakk\u0131nda Y\u00f6netmelik<\/a>\u2019te,\u00a0 TTK h\u00fck\u00fcmlerine g\u00f6re kurulan ve faaliyet g\u00f6steren\u00a0<strong>anonim, limited ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerin<\/strong>\u00a0(\u015firketler toplulu\u011funda ana \u015firketin) y\u00f6netim organ\u0131 taraf\u0131ndan (anonim \u015firketlerde y\u00f6netim kurulu, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerde y\u00f6netici veya y\u00f6neticiler, limited \u015firketlerde ise m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulu taraf\u0131ndan), an\u0131lan Y\u00f6netmelikte belirtilen i\u00e7erik, usul ve s\u00fcre i\u00e7erisinde y\u0131ll\u0131k faaliyet raporu haz\u0131rlanmas\u0131n\u0131n zorunlu oldu\u011fu belirtilmi\u015ftir. (\u00d6zel kanunlara tabi \u015firketler i\u00e7in, \u00f6zel h\u00fck\u00fcmler d\u0131\u015f\u0131nda yukar\u0131da an\u0131lan Y\u00f6netmelik h\u00fck\u00fcmleri uygulanmaktad\u0131r.)<\/p>\n<p><strong>b. Y\u0131ll\u0131k Faaliyet Raporunun Denetimi:<\/strong><\/p>\n<p>TTK\u2019n\u0131n 397\/1\u2019inci maddesinde, y\u0131ll\u0131k faaliyet raporu i\u00e7inde yer alan finansal bilgilerin, denetlenen finansal tablolar ile tutarl\u0131 olup olmad\u0131\u011f\u0131 ve ger\u00e7e\u011fi yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131n\u0131n denetim kapsam\u0131 i\u00e7inde oldu\u011fu belirtilmi\u015f, 402\/2\u2019nci maddesinde ise y\u0131ll\u0131k faaliyet raporunda yer alan irdelemelerin, denet\u00e7i taraf\u0131ndan, finansal tablolar ile tutarl\u0131l\u0131\u011f\u0131 ve ger\u00e7e\u011fe uygunlu\u011fu a\u00e7\u0131s\u0131ndan ayr\u0131 bir rapor h\u00e2linde de\u011ferlendirilece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>Bu kapsamda, TTK\u2019n\u0131n 397\u2019nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca zorunlu olarak denetime tabi olan \u015firketlerin denetimlerinde finansal tablolar\u0131n yan\u0131 s\u0131ra, y\u0131ll\u0131k faaliyet raporunda yer alan bilgilerin finansal tablolarla tutarl\u0131 olup olmad\u0131\u011f\u0131n\u0131n ve ger\u00e7e\u011fi yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131n\u0131n denetlenmesi ve ula\u015f\u0131lan sonu\u00e7lar\u0131n ayr\u0131 bir rapor halinde de\u011ferlendirilmesi zorunludur.<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_4_host\" tabindex=\"0\" title=\"Advertisement\" aria-label=\"Advertisement\"><strong>c. Finansal Tablolara Verilen G\u00f6r\u00fc\u015f ile Y\u0131ll\u0131k Faaliyet Raporuna Verilen G\u00f6r\u00fc\u015f\u00fcn Uyumu:<\/strong><\/div>\n<p><\/ins><\/div>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_5_host\" tabindex=\"0\" title=\"Advertisement\" aria-label=\"Advertisement\">Bilindi\u011fi \u00fczere, ba\u011f\u0131ms\u0131z denet\u00e7inin di\u011fer bilgilere ili\u015fkin sorumluluklar\u0131 BDS 720\u2019de a\u00e7\u0131klanm\u0131\u015ft\u0131r. An\u0131lan Standard\u0131n 23T paragraf\u0131nda denet\u00e7inin TTK uyar\u0131nca yap\u0131lan ba\u011f\u0131ms\u0131z denetimlerde, finansal tablolar hakk\u0131nda verilen g\u00f6r\u00fc\u015fe ba\u011fl\u0131 olarak i\u00e7inde bulunulan \u015fartlara g\u00f6re \u201cdi\u011fer bilgiler\u201de ili\u015fkin g\u00f6r\u00fc\u015f\u00fcnde yaln\u0131zca a\u015fa\u011f\u0131daki tabloda \u00f6ng\u00f6r\u00fclen g\u00f6r\u00fc\u015flerden birini verebilece\u011fi belirtilmi\u015ftir:<\/div>\n<p><\/ins><\/div>\n<table>\n<tbody>\n<tr>\n<td><strong>Finansal Tablolar Hakk\u0131nda Verilen G\u00f6r\u00fc\u015f<\/strong><\/td>\n<td colspan=\"4\"><strong>Di\u011fer Bilgiler Hakk\u0131nda Verilen G\u00f6r\u00fc\u015f<\/strong><\/td>\n<\/tr>\n<tr>\n<td>&nbsp;<\/td>\n<td><strong>Olumlu G\u00f6r\u00fc\u015f<\/strong><\/td>\n<td><strong>S\u0131n\u0131rl\u0131 Olumlu G\u00f6r\u00fc\u015f<\/strong><\/td>\n<td><strong>Olumsuz G\u00f6r\u00fc\u015f<\/strong><\/td>\n<td><strong>G\u00f6r\u00fc\u015f Vermekten Ka\u00e7\u0131nma<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Olumlu G\u00f6r\u00fc\u015f<\/strong><\/td>\n<td>\u2713<\/td>\n<td>\u2713<\/td>\n<td>\u2713<\/td>\n<td>\u2713<\/td>\n<\/tr>\n<tr>\n<td><strong>S\u0131n\u0131rl\u0131 Olumlu G\u00f6r\u00fc\u015f<\/strong><\/td>\n<td>&nbsp;<\/td>\n<td>\u2713<\/td>\n<td>\u2713<\/td>\n<td>\u2713<\/td>\n<\/tr>\n<tr>\n<td><strong>Olumsuz G\u00f6r\u00fc\u015f<\/strong><\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>\u2713<\/td>\n<td>\u2713<\/td>\n<\/tr>\n<tr>\n<td><strong>G\u00f6r\u00fc\u015f Vermekten Ka\u00e7\u0131nma<\/strong><\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>\u2713<\/td>\n<\/tr>\n<tr>\n<td colspan=\"5\">(\u2713) simgesi; denet\u00e7inin finansal tablolara verdi\u011fi g\u00f6r\u00fc\u015f t\u00fcr\u00fc i\u00e7in, i\u00e7inde bulunulan \u015fartlara g\u00f6re, di\u011fer bilgilere ili\u015fkin verebilece\u011fi g\u00f6r\u00fc\u015f\u00fc ifade eder.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Yukar\u0131daki tablodan da anla\u015f\u0131laca\u011f\u0131 \u00fczere, TTK uyar\u0131nca yap\u0131lan denetimlerde finansal tablolar hakk\u0131nda verilen g\u00f6r\u00fc\u015f:<\/p>\n<ul>\n<li>Olumlu ise y\u0131ll\u0131k faaliyet raporu hakk\u0131nda olumlu, s\u0131n\u0131rl\u0131 olumlu, olumsuz veya g\u00f6r\u00fc\u015f vermekten ka\u00e7\u0131nma,<\/li>\n<li>S\u0131n\u0131rl\u0131 olumlu ise y\u0131ll\u0131k faaliyet raporu hakk\u0131nda s\u0131n\u0131rl\u0131 olumlu, olumsuz veya g\u00f6r\u00fc\u015f vermekten ka\u00e7\u0131nma,<\/li>\n<li>Olumsuz ise y\u0131ll\u0131k faaliyet raporu hakk\u0131nda olumsuz veya g\u00f6r\u00fc\u015f vermekten ka\u00e7\u0131nma,<\/li>\n<li>G\u00f6r\u00fc\u015f vermekten ka\u00e7\u0131nma ise y\u0131ll\u0131k faaliyet raporu hakk\u0131nda sadece g\u00f6r\u00fc\u015f vermekten ka\u00e7\u0131nma,<\/li>\n<\/ul>\n<p>verilebilmektedir.<\/p>\n<p><strong>d. Y\u0131ll\u0131k Faaliyet Raporu Hakk\u0131nda Denet\u00e7i Raporunun Kurumumuza Bildirimi:<\/strong><\/p>\n<p>Y\u0131ll\u0131k faaliyet raporu hakk\u0131nda denet\u00e7i raporunun BDY\u2019nin 34\/1-b maddesi uyar\u0131nca imza tarihinden itibaren en ge\u00e7 30 g\u00fcn i\u00e7erisinde S\u00f6zle\u015fme Bilgi Giri\u015fi Sistemi \u00fczerinden Kurumumuza bildirilmesi gerekmektedir.<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_6_host\" tabindex=\"0\" title=\"Advertisement\" aria-label=\"Advertisement\">\u00a0<\/div>\n<p><\/ins><\/div>\n<p><strong>2-\u00a0<\/strong><strong>R\u0130SK\u0130N ERKEN SAPTANMASI S\u0130STEM\u0130 VE KOM\u0130TES\u0130NE \u0130L\u0130\u015eK\u0130N HUSUSLAR<\/strong><\/p>\n<p><strong>a. Riskin Erken Saptanmas\u0131 Sistemi ve Komitesinin Kurulmas\u0131:<\/strong><\/p>\n<p>TTK\u2019n\u0131n 378\/1\u2019inci maddesi uyar\u0131nca, pay senetleri borsada i\u015flem g\u00f6ren \u015firketlerde y\u00f6netim kurulu, \u015firketin varl\u0131\u011f\u0131n\u0131, geli\u015fmesini ve devam\u0131n\u0131 tehlikeye d\u00fc\u015f\u00fcren sebeplerin erken te\u015fhisi, bunun i\u00e7in gerekli \u00f6nlemler ile \u00e7arelerin uygulanmas\u0131 ve riskin y\u00f6netilmesi amac\u0131yla, uzman bir komite kurmak, sistemi \u00e7al\u0131\u015ft\u0131rmak ve geli\u015ftirmekle y\u00fck\u00fcml\u00fcd\u00fcr. (Di\u011fer \u015firketlerde bu komite denet\u00e7inin gerekli g\u00f6r\u00fcp bunu y\u00f6netim kuruluna yaz\u0131l\u0131 olarak bildirmesi h\u00e2linde derh\u00e2l kurulur.)<\/p>\n<p><strong>b. Riskin Erken Saptanmas\u0131 Sistemi ve Komitesinin Denetimi:<\/strong><\/p>\n<p>TTK\u2019n\u0131n 378\u2019inci maddesi uyar\u0131nca riskin erken saptanmas\u0131 sistemi ve komitesini kurmas\u0131 gereken \u015firketlerde denet\u00e7i, s\u00f6z konusu sistem ve komitenin an\u0131lan madde \u00e7er\u00e7evesinde i\u015fleyip i\u015flemedi\u011fini Kurumumuz taraf\u0131ndan 18\/03\/2014 tarihli Resmi Gazete\u2019de yay\u0131mlanan\u00a0<a href=\"https:\/\/alomaliye.com\/wp-content\/uploads\/2015\/07\/kamu-gozetimi-kurumu-karari-1303-eki.docx\">Riskin Erken Saptanmas\u0131 Sistemi ve Komitesi Hakk\u0131nda Denet\u00e7i Raporuna \u0130li\u015fkin Esaslar<\/a>\u00a0 \u00e7er\u00e7evesinde denetlemek ve ula\u015ft\u0131\u011f\u0131 sonu\u00e7lar hakk\u0131nda ayr\u0131 bir rapor d\u00fczenlemek zorundad\u0131r.<\/p>\n<p><strong>c. Riskin Erken Saptanmas\u0131 Sistemi ve Komitesi Hakk\u0131nda Denet\u00e7i Raporunun Kurumumuza Bildirimi:<\/strong><\/p>\n<p>Riskin erken saptanmas\u0131 sistemi ve komitesi hakk\u0131nda denet\u00e7i raporunun BDY\u2019nin 34\/1-b maddesi uyar\u0131nca imza tarihinden itibaren en ge\u00e7 30 g\u00fcn i\u00e7erisinde S\u00f6zle\u015fme Bilgi Giri\u015fi Sistemi \u00fczerinden Kurumumuza bildirilmesi gerekmektedir.<\/p>\n<p><strong>D- SONU\u00c7<\/strong><\/p>\n<p>Denetim raporlar\u0131n\u0131n Kurumumuza bildirilmesine ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fcklerin zaman\u0131nda, tam ve do\u011fru olarak yerine getirilmesi ve bu y\u00fck\u00fcml\u00fcl\u00fcklere uyulmamas\u0131 nedeniyle herhangi bir yapt\u0131r\u0131mla kar\u015f\u0131la\u015f\u0131lmamas\u0131 ad\u0131na;<\/p>\n<ul>\n<li>TTK\u2019n\u0131n 397\u2019nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca zorunlu olarak denetime tabi olan \u015firketlerin denetimlerinde y\u0131ll\u0131k faaliyet raporu ile riskin erken saptanmas\u0131 sistemi ve komitesinin denetimine ili\u015fkin yukar\u0131da yer alan a\u00e7\u0131klamalar ile konuyla ilgili di\u011fer mevzuat h\u00fck\u00fcmlerine dikkat edilmesi,<\/li>\n<li>Y\u0131ll\u0131k faaliyet raporu ile riskin erken saptanmas\u0131 sistemi ve komitesinin denetimine ili\u015fkin denetim raporlar\u0131n\u0131n bildirim durumunun kontrol edilmesi, bu kapsamda daha \u00f6nce imzalan\u0131p bildirimi yap\u0131lmam\u0131\u015f raporlar\u0131n 30\/04\/2024 tarihine kadar S\u00f6zle\u015fme Bilgi Giri\u015fi Sistemi \u00fczerinden Kurumumuza bildirilmesi*,<\/li>\n<li>Bundan sonraki s\u00fcre\u00e7te, s\u00f6z konusu raporlar\u0131n BDY\u2019nin 34\/1-b maddesinde belirtilen s\u00fcre i\u00e7erisinde Kurumumuza bildiriminin d\u00fczenli olarak yap\u0131lmas\u0131 konusunda gerekli \u00f6nlemlerin al\u0131nmas\u0131,<\/li>\n<\/ul>\n<p>hususu,<\/p>\n<p>Kamuoyuna sayg\u0131yla duyurulur.<\/p>\n<p><em>* S\u00f6z konusu kontrollerin, S\u00f6zle\u015fme Bilgi Giri\u015fi Sisteminde \u201cS\u00f6zle\u015fme ve Rapor Bildirimi Listeleme\u201d men\u00fcs\u00fcnde yer alan \u201cS\u00f6zle\u015fmelere \u0130li\u015fkin Genel Bilgiler\u201d alan\u0131ndan Kurumumuza yap\u0131lan bildirimlerin excel olarak al\u0131nmas\u0131 ve s\u00f6z konusu excelde denetime tabi olma nedeni \u201cBa\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Karar Uyar\u0131nca Yapt\u0131r\u0131lan Denetim\u201d olanlar\u0131n filtrelenmesi suretiyle yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/em><\/p>\n<p><strong>Kaynak:<\/strong>\u00a0KGK<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>DUYURU KONU: \u015eirketlerin Y\u0131ll\u0131k Faaliyet Raporu Hakk\u0131nda Denet\u00e7i Raporu ile Riskin Erken Saptanmas\u0131 Sistemi ve Komitesi Hakk\u0131nda Denet\u00e7i Raporu A- GEN.. &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-18424","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=18424"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18424\/revisions"}],"predecessor-version":[{"id":18425,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18424\/revisions\/18425"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=18424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=18424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=18424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}