Banka işletmelerinin denetimi ve Türkiye uygulaması

Abstract

Türkiye'de Bankaların Denetimi ve örnek bir uygula ma adlı tezde öncelikle Bankacılık ve Denetim kavramları açıklanmış, daha sonra Denetim Türlerine yer verilmiş, 1.ci bölümün sonunda ise Denetçi Kavramı ve Denetim delil ve teknikleri konusunda bilgi verilmiştir. İkinci bölüme Bankaların Faaliyet alanlarından bah sedilerek girilmiş, daha sonra bankaların tarihsel süreç içindeki gelişimi ve denetiminin gereği anlatılmıştır. Seçilmiş ülkelerdeki bankaların. denetimi ile devam edi len tezde, banka denetim organları ve banka organizasyo nu içindeki yerinden bahsedilmiştir. Sonra fiziki ve süreç kontrolünün konu alındığı iç kontrol sistemi an latılmıştır. Teze, bankaların iç denetimi, iç denetimi nin amaçları, iç denetim teknikleri ve iç denetim teknik lerinden biri olan teftiş'e verilen bir örnek uygulamayla devam edilmiştir. Daha sonra ise Bankaların dış deneti mi, amacı, bağımsız dış denetim kuruluşları, denetim söz leşmesi, denetim sonuçları ve bağımsız denetim sisteminin yararlarından bahsedilmiştir. Bağımsız Dış denetim süre ci konusu ile devam edilen tez, Türkiye'de Bankların Dış Denetim Sürecine örnek bir uygulama verilerek bitirilmiş tir.

Banks are financial companies, which are active in every financial subject and do transactions in money markets and capital markets. Classical banking shortly deals with taking money from depositors, and selling money as a creditor. The activities of banks are increased parallel with the development of economic life. The role of the banking system in the development of a country, is come to a level that, the governments are trying to do their best to control the banks. If we take into considera tion the development of banks and their activities, it is easy to notice the impontance of auditing. Day by day their transactions are getting more complex. A, change in the economical conditions results as a change in the need ancj purpose of auditing. Auditing, is searching throughly for the degree of appropriateness of assertions about economical activities and events to. the previously determined criterions, which is aimed at informing people who are interested in results, for this reason, it is a strategical process formed of collecting evidences and evaluating them. The auditing term includes the folloming concepts: - Auditing is a process - Examining the financial statements - Appropriateness of the financial statements With the determined criterians. - The degree of appropriateness - Finding evidences and evaluating them vii - Reporting Auditor, is a highly chracterized expert uho performs the activities of auditing independently with having much knowledge and experience. Internal auditing organ, named" Auditing Committee" is an argon in which its members organized with its self structure, having an important part at the bank's are organization. Bank inspector, is a supervisor, educator, observer of economic and political progress aiming to improve new things by searching and investigating; ? is in fact, a kind of internal auaitor. Auditing evidences, which are not certain as legal ones, are depended on auditors personel decisions. Auditor must have enough evidences to prove his idea. Auditing evidences are naturaly produced as a result of practising the auditing techniques. A bank, is a company which holds its commercial life by collecting money from their owners and selling it to people who needs to get the price named, "interest'] Banks are doing an important activity in the economical life by collecting savings of people and by using them. By this reason, auditing of this kind of commercial companies is a must rather than a need. The auditing problem of the banks is solved by doing it via internaly and externaly measures. Internal auditing is aimed to determine the appropriateness of the activities with Legal distric- tions and bank's own arrengements. It is also a search for.determining the profitability and the productivity. General assembly, board of directors, auditors, inspection committee are the internal auditing organs of a bank. vm Inspection, is determining the appropriateness of the transactions which are done in a period, with the laws set by the public authority and with the rutes set by the bank's own managers, and it is also evaluating the staff. Internal control system, including the organization plan is set for transactions to be done in an order properly anci effectively in a dependable way, to protect the assets, to prevent the mistakes and tricks. As internal control system aimed to determine the mistakes in time, it's probably different from internal auditing which is a search for mistakes done before. By this reason we can easily say that "if there were an uneffective internal control system, the internal auditing mould be unsuccesf ul". Internal control system can be evaluated in two main parts. One of them is physical control, including the protection of assects, and the other one is the process control, which instructs the way of transactions. Auditing is also can be done by civil servants or by independent companies, named as" external auditing", Detailed investigation of financial statements prepared by the bank's management, is forning the main subject of external auditing. An external auditing company must be exactly independent from the bank or any ofher organization relevant with the bank. Although, the short-term purpose of external auditing is to investigate the financial statements, in the long-term it's aim becames to give help for estimation of future policies and control. To evaluate the financial condition and performance of a bank, independent external auditing company, needs certain yardsticks. The yardstick frequently used is IX a ratio, or index, relating two pieces of financial data to each other. The analysis of financial ratio involves two types of comparison. First, the auditor can compare a present ratio with past and expected future rations for the same company. The second method of comparison involves comparing the ratios of are bank with those of similar banks or with sector averages at the same point in time. Financial rations can be divided into four types. Liquidity, debts, prOfitabilty and coverage rations. The first two types are ratios computed from the balance sheet; the last two are ratios computed from the income statement and, sometimes, from both the income statement and the balance sheet. Banks' Unity, as an external auditor, takes into account the following purposes while auditing the banks. - The development of banking job - The unity of banks - To prevent unfair competition - To keep up with the changes in the laws The Central Bank, which is an another external auditor in the banking system of Turkey, is the mone tary authority. It holds the exclusive privilege of issuing banknotes in Turkey. Duties of the Turkish Central Bank are; - To conduct money and credit policy in conformity with the Development plans and annual pragrams. - To take the necessary measures for the protection of the internal and external value of the national currency. - To regulate the valume and circulation of the national currency within the law. - To undertake money tending operations to banks within the principals and limits set. - To conduct open market operations with the aim of regulating the money supply and liquidity of the economy. - To determine terms and types of deposits and maturity and validity periods. - To determine the parity of the national currency against gold and foreign currencies. - To manage gold and foreign exchange reserves. - To conduct transactions on foreign exctange and precious metals of the stock exchange. - To manage and represent insurance fund for savings deposits. In shart Central Bank is the economic adviser, financial agent, and treasurer for the government. The Central Bank, by using the monetary policy tools can control the economy via controling the banking system. These tools are, reserve reguirement ratio, liquidity requirement ratio, open-market operations, rediscount rate, changing interest rate on setting interest rate ceilings, moral suasion, import deposits, margin requirements, selective credit control.