{"id":2886,"date":"2020-04-28T09:12:09","date_gmt":"2020-04-28T06:12:09","guid":{"rendered":"https:\/\/ia.com.tr\/?p=2886"},"modified":"2020-11-23T19:22:19","modified_gmt":"2020-11-23T16:22:19","slug":"covid-19-surecinde-ic-denetim-ne-yapmali","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/covid-19-surecinde-ic-denetim-ne-yapmali\/","title":{"rendered":"COV\u0130D-19 S\u00fcrecinde \u0130\u00e7 Denetim Ne Yapmal\u0131?"},"content":{"rendered":"<p><strong>No : 2020-51<\/strong><\/p>\n<p><strong>Tarih : <\/strong>28 Nisan 2020<\/p>\n<p><strong>Konu :<\/strong> (COV\u0130D-19) S\u00fcrecinde \u0130\u00e7 Denetim Ne Yapmal\u0131?<\/p>\n<h3 style=\"text-align: left;\"><strong>COVID-19 G\u00dcNDEM\u0130NDE \u0130\u00c7 DENET\u0130M<\/strong><\/h3>\n<p><strong>\u00a0<\/strong>T\u00fcm d\u00fcnyay\u0131 etkisi alt\u0131na alan Covid-19\u2019un, \u00fclkemizde de ba\u015fta \u201cinsan sa\u011fl\u0131\u011f\u0131\u201d olmak \u00fczere hayat\u0131n t\u00fcm alanlar\u0131n\u0131, \u00f6zellikle ekonomik faaliyetleri olumsuz bir \u015fekilde etkiledi\u011fine \u015fahit olmaktay\u0131z. \u00c7in\u2019den ba\u015flay\u0131p birka\u00e7 ay gibi k\u0131sa bir s\u00fcre i\u00e7inde b\u00fct\u00fcn bir d\u00fcnyay\u0131 etkisi alt\u0131na alan Covid-19, geli\u015fmi\u015f \u00fclkelerin bile bu salg\u0131n kar\u015f\u0131s\u0131nda ne kadar haz\u0131rl\u0131ks\u0131z ve \u00e7aresiz oldu\u011funu g\u00f6zler \u00f6n\u00fcne serdi.<\/p>\n<p>Salg\u0131n s\u00fcresince topluma ve vergi m\u00fckelleflerine kar\u015f\u0131 sorumlulu\u011fumuz gere\u011fi ve \u201cbilgi payla\u015ft\u0131k\u00e7a \u00e7o\u011fal\u0131r\u201d felsefesiyle bildiklerimizi, uzman g\u00f6r\u00fc\u015flerini, bilan\u00e7o ve gelir tablosu ile m\u00fc\u015fterilerimizin i\u015f s\u00fcreklili\u011fini ilgilendiren konular\u0131 ele al\u0131p sizlere ula\u015ft\u0131rmaya devam ediyoruz.<\/p>\n<p>Bug\u00fcn de size i\u015fletmelerin en \u00f6nemli olmas\u0131 gereken fonksiyonlar\u0131ndan birisi olan i\u00e7 denetimin salg\u0131n s\u00fcrecinde alabilece\u011fi roller ve \u00fcstlenebilece\u011fi i\u015flerle ilgili konunun uzmanlar\u0131n\u0131n g\u00f6r\u00fc\u015flerini aktaraca\u011f\u0131z.<\/p>\n<p>Bilindi\u011fi \u00fczere, ola\u011fan\u00fcst\u00fc zamanlar ola\u011fan\u00fcst\u00fc riskleri ihtiva ederler. Bu t\u00fcr ola\u011fand\u0131\u015f\u0131 durumlar nedeniyle ortaya \u00e7\u0131kan riskleri \u00f6ng\u00f6rmek ve bunlar\u0131n olas\u0131 etkilerini telafi edici plan, politika ve prosed\u00fcrleri geli\u015ftirmek\/haz\u0131rlamak ve bunlar\u0131 etkili, h\u0131zl\u0131 bir \u015fekilde y\u00fcr\u00fcrl\u00fc\u011fe koymak, i\u015fletmeler a\u00e7\u0131s\u0131ndan her zaman kolay olmamaktad\u0131r. Kald\u0131 ki, bu salg\u0131n dolay\u0131s\u0131yla ortaya \u00e7\u0131kan risklerin bertaraf edilmesinde i\u015fletmelerin tek ba\u015flar\u0131na alacaklar\u0131 tedbirlerin ve kontrol \u00f6nlemlerinin yeterli olmayaca\u011f\u0131 a\u00e7\u0131kt\u0131r. Salg\u0131n, insan sa\u011fl\u0131\u011f\u0131 a\u00e7\u0131s\u0131ndan en \u00f6nde gelen korunma y\u00f6ntemi olarak <strong>bireysel <\/strong>izolasyonu gerekli k\u0131lsa da; salg\u0131n nedeniyle ortaya \u00e7\u0131kan\/\u00e7\u0131kabilecek kriz ancak kamu otoriteleri, \u00f6zel sekt\u00f6r ve toplumun t\u00fcm kesimlerinin <strong>topyek\u00fcn<\/strong> verece\u011fi bir m\u00fccadele ve dayan\u0131\u015fma ruhu ile birlikte a\u015f\u0131labilecektir.<\/p>\n<p>Montaigne, <em>\u201cTehlikelerden ka\u00e7\u0131nmakta a\u015f\u0131r\u0131 tela\u015fa d\u00fc\u015fmek, kendimizi tehlikenin kuca\u011f\u0131na atman\u0131n en kestirme yoludur\u201d<\/em> demi\u015f. \u0130ster bireysel, ister kurumsal olsun Covid-19 nedeniyle ortaya \u00e7\u0131kan risklerle m\u00fccadele ederken; i\u00e7inde bulundu\u011fumuz ko\u015fullar iyi de\u011ferlendirilmeli, pani\u011fe kap\u0131lmadan, so\u011fukkanl\u0131, bilgiye dayal\u0131, makul ve rasyonel hareket tarz\u0131 geli\u015ftirilmelidir.<\/p>\n<p>\u0130\u015fletmeler, Covid-19 nedeniyle ortaya \u00e7\u0131kan riskler kar\u015f\u0131s\u0131nda etkili ve yeterli tedbirler alabiliyorlar m\u0131? Kurumsal risk y\u00f6netimini nas\u0131l ger\u00e7ekle\u015ftiriyorlar? \u0130\u00e7 Denetim bu s\u00fcre\u00e7lere nas\u0131l katk\u0131 sa\u011flayabilir? Biz bu \u00e7al\u0131\u015fmam\u0131zda, Covid-19 g\u00fcndeminde \u0130\u00e7 Denetimin neler yapabilece\u011fi konusu \u00fczerinde duraca\u011f\u0131z.<\/p>\n<h4><strong>\u00a0 \u00a0 \u00a0 \u00a01. \u0130\u00e7 Denetim Plan\u0131ndaki \u0130\u015flerin Ask\u0131ya Al\u0131nmas\u0131:<\/strong><\/h4>\n<p>Covid-19 nedeniyle kar\u015f\u0131 kar\u015f\u0131ya kal\u0131nan manzara, i\u015fletmenin hayatta kalmas\u0131n\u0131n en \u00f6nemli sorun oldu\u011funu g\u00f6stermektedir. Bu anlamda, i\u015fletmenin hayati \u00f6nemi haiz i\u015f birimlerinin faaliyetlerini s\u00fcrd\u00fcrebilmesini sa\u011flamak, b\u00fcy\u00fck \u00f6nem arz etmektedir.<\/p>\n<p>\u0130\u00e7 denetim, risk esasl\u0131 y\u0131ll\u0131k denetim plan\u0131 \u00e7er\u00e7evesinde faaliyetlerini y\u00fcr\u00fctmektedir. Ancak zaman, geleneksel denetim y\u00f6ntemleri ile hareket etme zaman\u0131 de\u011fil i\u015fletmenin bu krizde, nefes alan i\u015f birimlerinin sa\u011flanmas\u0131 yoluyla ayakta kalmas\u0131na katk\u0131da bulunma zaman\u0131d\u0131r. Burada \u0130\u00e7 Denetimin, \u201cdenetim\u201d fonksiyonundan ziyade \u201cdan\u0131\u015fmanl\u0131k\u201d fonksiyonunu \u00f6n plana \u00e7\u0131kar\u0131p, y\u00f6netimle i\u015f birli\u011fi ve koordinasyon i\u00e7inde s\u00fcrece katk\u0131 sa\u011flamas\u0131 gerekir.<\/p>\n<p>Mesleki tecr\u00fcbesi, olaylara nesnel bak\u0131\u015f\u0131, riskleri de\u011ferlendirmedeki objektifli\u011fi, t\u00fcm faaliyet ve s\u00fcre\u00e7lere h\u00e2kimiyetiyle \u0130\u00e7 Denetimin, bu s\u00fcre\u00e7te i\u015fletme y\u00f6netimine en b\u00fcy\u00fck katk\u0131s\u0131; \u201cyard\u0131m i\u00e7in her zaman haz\u0131r ve naz\u0131r oldu\u011funu\u201d bildirmek ve \u201cnas\u0131l yard\u0131m edebiliriz?\u201d sorusunu sormak olacakt\u0131r.<\/p>\n<h4><strong>\u00a0 \u00a0 \u00a0 \u00a02. \u0130\u00e7 Denetim \u0130lk Olarak Ne Yapmal\u0131d\u0131r?<\/strong><\/h4>\n<p>\u0130\u00e7 denetim ilk olarak; Covid-19 nedeniyle ortaya \u00e7\u0131kan risklerin ve y\u00fcksek \u00f6nem d\u00fczeylerinin i\u015fletme y\u00f6netimi taraf\u0131ndan yeterince anla\u015f\u0131l\u0131p anla\u015f\u0131lmad\u0131\u011f\u0131n\u0131 de\u011ferlendirmeli ve bu konuda fark\u0131ndal\u0131k olu\u015fturmal\u0131d\u0131r.<\/p>\n<p>Birka\u00e7 ay gibi k\u0131sa bir s\u00fcrede t\u00fcm d\u00fcnyada ortaya \u00e7\u0131kan felaket tablosu, i\u015fletmelerin bu konudaki fark\u0131ndal\u0131k seviyelerini yukar\u0131 \u00e7\u0131karm\u0131\u015f olmakla beraber, \u201cbize bir \u015fey olmaz\u201d anlay\u0131\u015f\u0131yla y\u00fcr\u00fct\u00fclecek organizasyon faaliyetlerinin en a\u011f\u0131r maliyeti, istihdam edilen personelin hayat\u0131n\u0131 kaybetmesi \u015feklinde sonu\u00e7lanabilecektir. \u0130\u015fin maddi taraf\u0131nda ise &#8211; etkili ve yeterli tedbirler al\u0131nmad\u0131\u011f\u0131 takdirde &#8211; orta ve uzun vadede pek \u00e7ok i\u015fletmenin iflas\u0131na kadar gidebilecek bir s\u00fcre\u00e7 s\u00f6z konusudur.<\/p>\n<h4><strong>\u00a0 \u00a0 \u00a0 3. \u0130\u015fletmenin, Riskleri Tam ve Eksiksiz Olarak Belirleyip Belirlemedi\u011finin De\u011ferlendirilmesi:<\/strong><\/h4>\n<p>\u0130\u015fletme y\u00f6netimi, kar\u015f\u0131 kar\u015f\u0131ya olduklar\u0131 s\u00fcre\u00e7le ilgili olarak t\u00fcm muhtemel riskleri belirlemek ve bu risklerin etki ve olas\u0131l\u0131klar\u0131n\u0131 de\u011ferlendirmek ve bu risklere kar\u015f\u0131 al\u0131nacak tedbirler ile kontrol mekanizmalar\u0131n\u0131 detayl\u0131 bir \u015fekilde d\u00fc\u015f\u00fcnmek durumundad\u0131r.<\/p>\n<p>\u0130\u00e7 denetim, i\u015fletme y\u00f6netimiyle s\u00fcrekli ileti\u015fim halinde olmal\u0131 ve kriz y\u00f6netimiyle ilgili faaliyet ve toplant\u0131lara kat\u0131lmak suretiyle y\u00f6netimin;<\/p>\n<ul>\n<li>S\u00fcre\u00e7le ilgili b\u00fct\u00fcn riskleri tan\u0131mlay\u0131p tan\u0131mlamad\u0131\u011f\u0131n\u0131,<\/li>\n<li>Bu risklerin veya \u00f6ng\u00f6r\u00fclmesi zor durumlar\u0131n meydana gelmesi halinde, ortaya \u00e7\u0131kabilecek etkileri y\u00f6netmek ve olumsuz sonu\u00e7lar\u0131 bertaraf etmek i\u00e7in gerekli \u00f6nlemleri ve tedbirleri al\u0131p almad\u0131\u011f\u0131n\u0131,<\/li>\n<\/ul>\n<p>de\u011ferlendirip, eksik g\u00f6rd\u00fc\u011f\u00fc alanlarda katk\u0131 sa\u011flayabilir. \u00d6rne\u011fin;<\/p>\n<ul>\n<li>Kamu otoritelerince getirilen seyahat k\u0131s\u0131tlamalar\u0131n\u0131n i\u015fletme faaliyetlerinde ne t\u00fcr olumsuzluklara sebep olaca\u011f\u0131 ve bunlara kar\u015f\u0131 al\u0131nacak tedbirlerin,<\/li>\n<li>\u00d6zellikle sosyal medya platformlar\u0131ndan kaynakl\u0131 bilgi kirlili\u011finin personelde sebep olaca\u011f\u0131 korku ve panik havas\u0131n\u0131 ortadan kald\u0131rmak i\u00e7in yetkili otoritelerce (Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131, \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131 vb.) yap\u0131lan a\u00e7\u0131klama, bilgilendirme ve uyar\u0131lara \u00e7al\u0131\u015fanlar\u0131n kolayca eri\u015febilmesi imkanlar\u0131n\u0131n,<\/li>\n<li>Hastal\u0131k belirtilerini g\u00f6stermeye ba\u015flayan personelin, h\u0131zl\u0131 bir \u015fekilde sa\u011fl\u0131k hizmetlerine ula\u015fmas\u0131na y\u00f6nelik etkili tedbirlerin neler oldu\u011funun,<\/li>\n<li>Personelin evden \u00e7al\u0131\u015fmas\u0131 gereken hallerde bilgi teknolojisi altyap\u0131s\u0131n\u0131n ve kapasitesinin buna imk\u00e2n sa\u011flayacak nitelik ve yeterlikte olup olmad\u0131\u011f\u0131n\u0131n ve siber tehditlere kar\u015f\u0131 al\u0131nacak \u00f6nlemlerin neler oldu\u011funun,<\/li>\n<li>\u00c7al\u0131\u015fanlar, y\u00f6neticiler ve \u00fcst d\u00fczey y\u00f6netim aras\u0131nda etkili bir ileti\u015fim imkan\u0131n\u0131n var olup olmad\u0131\u011f\u0131n\u0131n,<\/li>\n<li>Kritik \u00f6nemi haiz i\u015f operasyonlar\u0131n\u0131n farkl\u0131 yerlere aktar\u0131l\u0131p aktar\u0131lmayaca\u011f\u0131n\u0131n,<\/li>\n<li>Tedarik zincirlerinde meydana gelebilecek aksamalar ve alternatif tedarik y\u00f6ntemlerinin neler olabilece\u011finin,<\/li>\n<li>Salg\u0131n\u0131n m\u00fc\u015fterilerin sat\u0131n alma davran\u0131\u015flar\u0131n\u0131 nas\u0131l etkileyece\u011finin,<\/li>\n<\/ul>\n<p>\u0130\u015fletme y\u00f6netimi taraf\u0131ndan t\u00fcm y\u00f6nleriyle yeterli bir \u015fekilde ele al\u0131n\u0131p al\u0131nmad\u0131\u011f\u0131, \u0130\u00e7 Denetim taraf\u0131ndan de\u011ferlendirilebilir. Y\u00f6netimin dikkatinden ka\u00e7an veya eksik kalan hususlarda i\u00e7 denetimin sunaca\u011f\u0131 katk\u0131n\u0131n \u00f6nemi b\u00fcy\u00fck olacakt\u0131r.<\/p>\n<h4><strong>\u00a0 \u00a0 \u00a04. \u0130\u015fletmenin Kriz Y\u00f6netimi ve \u0130\u015f S\u00fcreklili\u011fi Planlar\u0131n\u0131n De\u011ferlendirilmesi:<\/strong><\/h4>\n<p>Bu salg\u0131n\u0131n olas\u0131 k\u0131sa ve uzun vadeli etkilerini hi\u00e7bir i\u015fletme g\u00f6rmezden gelemez. Sa\u011flam temellere dayal\u0131 ve test edilmi\u015f bir plan\u0131 bulunan i\u015fletmeler, bu krizden sa\u011f salim \u00e7\u0131kmay\u0131 ba\u015farabileceklerdir.<\/p>\n<p>\u0130\u015fletmelerin, s\u00fcrece ili\u015fkin riskleri tan\u0131mlad\u0131ktan ve al\u0131nacak tedbirleri belirledikten sonra uygulanacak kontrol eylemlerinin, bir plan dahilinde y\u00fcr\u00fct\u00fclmesi \u00f6nem arz etmektedir. Salg\u0131n, pek \u00e7ok \u00f6ng\u00f6r\u00fclemez riski de beraberinde getirmektedir. Dolay\u0131s\u0131yla bu, dinamik bir s\u00fcre\u00e7tir ve kriz y\u00f6netimi ile i\u015f s\u00fcreklili\u011fi planlar\u0131n\u0131n s\u0131kl\u0131kla g\u00f6zden ge\u00e7irilmesini, geli\u015ftirilmesini ve test edilmesini gerekli k\u0131lar. Bu t\u00fcr planlarda; atanan rollere, ileti\u015fim ve koordinasyonun ne \u015fekilde ger\u00e7ekle\u015ftirilece\u011fine, karar alma protokollerine, acil durum eylem planlar\u0131na mutlaka yer verilmelidir.<\/p>\n<p>\u0130\u00e7 denetim, i\u015fletmenin bu faaliyetlerini g\u00f6zlemlemeli ve eksikliklere ili\u015fkin \u00f6nerilerde bulunmal\u0131d\u0131r.<\/p>\n<p>\u00d6rne\u011fin, \u00fclkemizde salg\u0131n\u0131n kontrol alt\u0131na al\u0131nmas\u0131 i\u00e7in kamu otoritelerince uygulanan soka\u011fa \u00e7\u0131kma yasa\u011f\u0131n\u0131n bir-iki g\u00fcnl\u00fck s\u00fcrelerden, bir-iki haftal\u0131k s\u00fcrelere \u00e7\u0131kar\u0131lmas\u0131 s\u00f6z konusu olursa; bu durumun i\u015fletmenin i\u015f s\u00fcreklili\u011fini nas\u0131l etkileyece\u011fi, hangi birimlerin (sat\u0131n alma, \u00fcretim, depolama, pazarlama, sat\u0131\u015f vb.) ne \u015fekilde aksiyon alaca\u011f\u0131n\u0131n y\u00f6netim taraf\u0131ndan ele al\u0131n\u0131p al\u0131nmad\u0131\u011f\u0131, etkili ve yeterli tedbirlere y\u00f6netim planlar\u0131nda yer verilip verilmedi\u011fi i\u00e7 denetim taraf\u0131ndan de\u011ferlendirilebilir.<\/p>\n<h4><strong>\u00a0 \u00a0 \u00a05. Salg\u0131n\u0131n \u0130htiva Etti\u011fi Risklerin \u00c7e\u015fitlili\u011finin ve Birbirlerini Etkileme Potansiyellerinin De\u011ferlendirilmesi: <\/strong><\/h4>\n<p>Riski,\u00a0 bir i\u015fletmenin ama\u00e7 ve hedeflerine ula\u015fmas\u0131n\u0131 engelleyen her t\u00fcr olay \u015feklinde tan\u0131mlayabiliriz. Bu bak\u0131mdan riskler i\u015fletmeye mali, yasal, itibari veya stratejik boyutlarda zarar veren tehditlerdir. Mutlak surette iyi y\u00f6netilmeleri gerekir.<\/p>\n<p>Covid-19, i\u015fletmeleri \u00f6yle bir ola\u011fan\u00fcst\u00fc durumla kar\u015f\u0131 kar\u015f\u0131ya getirmi\u015ftir ki; ihtiva etti\u011fi herhangi bir riske kar\u015f\u0131 al\u0131nacak tedbirlerdeki bir eksiklik, pek \u00e7ok y\u00f6nden i\u015fletmeleri zor durumda b\u0131rakabilecek ve zincirleme bir \u015fekilde ba\u015fka risklerin ortaya \u00e7\u0131kmas\u0131na sebebiyet verebilecektir.<\/p>\n<p>\u00d6rne\u011fin; i\u015fletme y\u00f6netiminin, personelin \u00e7al\u0131\u015fma odalar\u0131n\u0131n dezenfekte edilmesinde g\u00f6sterece\u011fi bir eksiklik, personelin vir\u00fcsle enfekte olmas\u0131 gibi vahim bir sonu\u00e7 do\u011furabilecektir. Bu durum yasal riski g\u00fcndeme getirecek ve ayn\u0131 zamanda i\u015f s\u00fcreklili\u011finin sekteye u\u011framas\u0131 nedeniyle mali ve itibari riskleri de beraberinde getirebilecektir.<\/p>\n<p>\u00d6rne\u011fin; salg\u0131ndan kaynakl\u0131 olarak personelin izolasyonu ve evde \u00e7al\u0131\u015fma uygulamalar\u0131, hassas i\u015f s\u00fcre\u00e7lerinin dijital ortamlarda y\u00fcr\u00fct\u00fclme zorunlulu\u011funu ortaya \u00e7\u0131karm\u0131\u015ft\u0131r. \u0130\u015fletme y\u00f6netiminin bilgi teknolojileri riskine kar\u015f\u0131 alaca\u011f\u0131 tedbirlerde bir zafiyet, m\u00fc\u015fteri hesap bilgilerinin \u00e7al\u0131nmas\u0131 sonucunu do\u011furabilecek ve bu durum i\u015fletmeyi mali, yasal, itibari, yolsuzluk gibi pek \u00e7ok riskle de kar\u015f\u0131 kar\u015f\u0131ya getirebilecektir.<\/p>\n<p>Bu sebeple, i\u015fletme y\u00f6netiminin herhangi bir riske (itibari, mali, sistemsel, yolsuzluk gibi) nas\u0131l cevap verdi\u011fi \u00e7ok b\u00fcy\u00fck \u00f6nem arz etmekte ve tedbirlerdeki bir zafiyetin zincirleme etkilerinin de g\u00f6z \u00f6n\u00fcnde bulundurulmas\u0131n\u0131 zorunlu hale getirmektedir.<\/p>\n<p>\u0130\u00e7 denetim, risklerin i\u015fletme genelinde iyi y\u00f6netilip y\u00f6netilmedi\u011fini, etkili ve yeterli tedbirlerin al\u0131n\u0131p al\u0131nmad\u0131\u011f\u0131n\u0131 de\u011ferlendirmeli ve y\u00f6netime bu konuda da katk\u0131da bulunmal\u0131d\u0131r.<\/p>\n<h4><strong>\u00a0 \u00a0 \u00a0 \u00a06. Salg\u0131n\u0131n Uzun Vadeli Etkilerinin De\u011ferlendirilmesi:<\/strong><\/h4>\n<p>Kriz y\u00f6netiminin do\u011fas\u0131 gere\u011fi i\u015fletmeler a\u00e7\u0131s\u0131ndan \u00f6ncelikli olan, ayakta kalmak, dayanmak ve var olmaya devam etmektir. Salg\u0131n\u0131n, genelde t\u00fcm d\u00fcnya ekonomileri ve \u00f6zelde i\u015fletme faaliyetleri \u00fczerindeki olas\u0131 etkileri aylar, hatta y\u0131llar boyunca devam edebilir. \u0130\u015fletmeler, kapsama alan\u0131 geni\u015fleyen ve s\u00fcresi uzayan s\u00f6z konusu olumsuzluklar silsilesinin; tedarik zincirlerinin durumunu ve alternatiflerini, \u00fcretkenli\u011fi, nakit kaynaklar\u0131n yeterlili\u011fini, b\u00fcy\u00fcme projeksiyonlar\u0131n\u0131, bor\u00e7lu ve alacakl\u0131 y\u00f6netimini, finansal durum tahminlerini, kar beklentilerini, vergi ve di\u011fer yasal y\u00fck\u00fcml\u00fcl\u00fckleri ve bunlara benzer bir\u00e7ok konuyu nas\u0131l etkileyebilece\u011fini g\u00f6zden ge\u00e7irmelidirler.<\/p>\n<p>\u0130\u00e7 denetim, i\u015fletme y\u00f6netimine salg\u0131n\u0131n uzun vadeli etkilerinin de\u011ferlendirilmesi tavsiyesinde bulunmal\u0131d\u0131r.<\/p>\n<h4><strong>Son s\u00f6z yazmak adet olmu\u015f; <\/strong><\/h4>\n<p><strong>\u00a0<\/strong>B\u00fcy\u00fck salg\u0131nlar gibi kriz zamanlar\u0131, y\u0131k\u0131c\u0131 etkilerinin yan\u0131 s\u0131ra birtak\u0131m f\u0131rsatlar\u0131 da beraberinde getirirler. \u0130\u015fletmeler, iyi bir kriz y\u00f6netimi plan\u0131 yapt\u0131klar\u0131, olas\u0131 fel\u00e2ket senaryolar\u0131n\u0131 dikkate al\u0131p gerekli tedbirleri zaman\u0131nda ald\u0131klar\u0131, k\u0131sa-orta-uzun vadeli projeksiyonlar geli\u015ftirdikleri takdirde krizi f\u0131rsata \u00e7evirebileceklerdir. Nietzsche&#8217;nin de dedi\u011fi gibi, &#8220;Bizi \u00f6ld\u00fcrmeyen ac\u0131, g\u00fc\u00e7lendirecektir.&#8221;<\/p>\n<p>Bu d\u00f6nemler, i\u015fletmeler i\u00e7in mevcut durumlar\u0131n\u0131n muhasebesini yapma, g\u00fc\u00e7l\u00fc y\u00f6nleri geli\u015ftirme, zay\u0131f y\u00f6nleri g\u00fc\u00e7lendirme, herhangi bir krizi y\u00f6netme imkan ve kabiliyetlerinin neler oldu\u011funu g\u00f6rme f\u0131rsat\u0131 da sunmaktad\u0131r.<\/p>\n<p>Her zaman oldu\u011fu gibi bu krizde de \u0130\u00e7 Denetim, i\u015fletmenin ama\u00e7lar\u0131n\u0131, faaliyetlerini veya kaynaklar\u0131n\u0131 etkileyebilecek \u00f6nemli risklere kar\u015f\u0131 uyan\u0131k olmak zorundad\u0131r. Kriz y\u00f6netimi s\u00fcrecinde i\u015fletme y\u00f6netimine sunaca\u011f\u0131 de\u011ferli katk\u0131larla, g\u00fcvenilir bir ortak ve iyi bir dan\u0131\u015fman olarak kurum i\u00e7indeki pozisyonunu sa\u011flamla\u015ft\u0131rma f\u0131rsat\u0131n\u0131 elde edecektir.<\/p>\n<p>Salg\u0131n\u0131n etkileri ge\u00e7ene kadar, i\u015fletmeleri ilgilendiren bu t\u00fcr konular\u0131 ve di\u011fer geli\u015fmeleri de sizlere duyurmaya devam ediyor olaca\u011f\u0131z.<\/p>\n<p>Bu b\u00fcltende ge\u00e7en herhangi bir konuyla ilgili sorular\u0131n\u0131z i\u00e7in dan\u0131\u015fmanlar\u0131m\u0131za ula\u015fabilirsiniz.<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla,<\/p>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-0  avia-builder-el-no-sibling ' ><a href='https:\/\/ia.com.tr\/wp-content\/uploads\/2020\/04\/2020-51-covid-19-i\u00e7-denetim-v3.pdf' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-large avia-position-left ' target=\"_blank\" rel=\"noopener\"><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue82d' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >Download PDF<\/span><\/a><\/div>\n<p><strong>Yararlan\u0131lan Kaynaklar:<\/strong><\/p>\n<ul>\n<li>Chambers, Richard. \u201cIn the Face of the Coronavirus, Internal Auditors Must Do More Than Don Masks\u201d. (Eri\u015fim:09.04.2020)<\/li>\n<\/ul>\n<p><a href=\"https:\/\/iaonline.theiia.org\/blogs\/chambers\/2020\/Pages\/In-the-Face-of-the-Coronavirus-Internal-Auditors-Must-Do-More-Than-Don-Masks.aspx\">https:\/\/iaonline.theiia.org\/blogs\/chambers\/2020\/Pages\/In-the-Face-of-the-Coronavirus-Internal-Auditors-Must-Do-More-Than-Don-Masks.aspx<\/a><\/p>\n<ul>\n<li>The IIA Australia. \u201cFactsheet: Internal Audit And Pandemics\u201d. (Eri\u015fim:19.04.2020)<\/li>\n<\/ul>\n<p><a href=\"http:\/\/iia.org.au\/sf_docs\/default-source\/technical-resources\/2018-fact-sheets\/internal-audit-and-pandemics.pdf?sfvrsn=2\">http:\/\/iia.org.au\/sf_docs\/default-source\/technical-resources\/2018-fact-sheets\/internal-audit-and-pandemics.pdf?sfvrsn=2<\/a><\/p>\n<ul>\n<li>Litzenberg, Roy A. \u201cCovid 19 ve \u00d6tesi \u0130\u00e7in \u00c7SG Planlamas\u0131 &#8211; Krize Haz\u0131rl\u0131k ve Verilecek Cevapta \u0130\u00e7 Denetimin Rol\u00fc\u201d. (Eri\u015fim:24.04.2020)<\/li>\n<\/ul>\n<p><a href=\"https:\/\/na.theiia.org\/translations\/PublicDocuments\/EHS-Planning-for-COVID-19-and-Beyond-Turkish.pdf\">https:\/\/na.theiia.org\/translations\/PublicDocuments\/EHS-Planning-for-COVID-19-and-Beyond-Turkish.pdf<\/a><\/p>\n<ul>\n<li>Radigan, Joseph. \u201cHow the coronavirus may affect financial reporting and auditing\u201d. (Eri\u015fim: 09.04.2020)<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.journalofaccountancy.com\/news\/2020\/mar\/how-coronavirus-may-affect-financial-reporting-auditing-23087.html\">https:\/\/www.journalofaccountancy.com\/news\/2020\/mar\/how-coronavirus-may-affect-financial-reporting-auditing-23087.html<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Merhaba, Salg\u0131n s\u00fcresince topluma ve vergi m\u00fckelleflerine kar\u015f\u0131 sorumlulu\u011fumuz gere\u011fi ve \u201cbilgi payla\u015ft\u0131k\u00e7a \u00e7o\u011fal\u0131r\u201d felsefesiyle bildiklerimizi, uzman g\u00f6r\u00fc\u015flerini, bilan\u00e7o ve gelir tablosu ile m\u00fc\u015fterilerimizin i\u015f s\u00fcreklili\u011fini ilgilendiren konular\u0131 ele al\u0131p sizlere ula\u015ft\u0131rmaya devam ediyoruz.<\/p>\n<p>Bug\u00fcn de size i\u015fletmelerin en \u00f6nemli olmas\u0131 gereken fonksiyonlar\u0131ndan birisi olan i\u00e7 denetimin salg\u0131n s\u00fcrecinde alabilece\u011fi roller ve \u00fcstlenebilece\u011fi i\u015flerle ilgili konunun uzmanlar\u0131n\u0131n g\u00f6r\u00fc\u015flerini aktaraca\u011f\u0131z.,<br \/>\n\u0130\u015fletmeler, Covid-19 nedeniyle ortaya \u00e7\u0131kan riskler kar\u015f\u0131s\u0131nda etkili ve yeterli tedbirler alabiliyorlar m\u0131? Kurumsal risk y\u00f6netimini nas\u0131l ger\u00e7ekle\u015ftiriyorlar? \u0130\u00e7 Denetim bu s\u00fcre\u00e7lere nas\u0131l katk\u0131 sa\u011flayabilir? Biz bu \u00e7al\u0131\u015fmam\u0131zda, Covid-19 g\u00fcndeminde \u0130\u00e7 Denetimin neler yapabilece\u011fi konusu \u00fczerinde duraca\u011f\u0131z.<\/p>\n","protected":false},"author":3,"featured_media":2498,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60,61,55],"tags":[],"class_list":["post-2886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2020tr-sirkuler","category-covidtr","category-memorandumlar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>COV\u0130D-19 S\u00fcrecinde \u0130\u00e7 Denetim Ne Yapmal\u0131?<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ia.com.tr\/tr\/covid-19-surecinde-ic-denetim-ne-yapmali\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"COV\u0130D-19 S\u00fcrecinde \u0130\u00e7 Denetim Ne Yapmal\u0131?\" \/>\n<meta property=\"og:description\" content=\"Merhaba, Salg\u0131n s\u00fcresince topluma ve vergi m\u00fckelleflerine kar\u015f\u0131 sorumlulu\u011fumuz gere\u011fi ve \u201cbilgi payla\u015ft\u0131k\u00e7a \u00e7o\u011fal\u0131r\u201d felsefesiyle bildiklerimizi, uzman g\u00f6r\u00fc\u015flerini, bilan\u00e7o ve gelir tablosu ile m\u00fc\u015fterilerimizin i\u015f s\u00fcreklili\u011fini ilgilendiren konular\u0131 ele al\u0131p sizlere ula\u015ft\u0131rmaya devam ediyoruz.  Bug\u00fcn de size i\u015fletmelerin en \u00f6nemli olmas\u0131 gereken fonksiyonlar\u0131ndan birisi olan i\u00e7 denetimin salg\u0131n s\u00fcrecinde alabilece\u011fi roller ve \u00fcstlenebilece\u011fi i\u015flerle ilgili konunun uzmanlar\u0131n\u0131n g\u00f6r\u00fc\u015flerini aktaraca\u011f\u0131z., \u0130\u015fletmeler, Covid-19 nedeniyle ortaya \u00e7\u0131kan riskler kar\u015f\u0131s\u0131nda etkili ve yeterli tedbirler alabiliyorlar m\u0131? Kurumsal risk y\u00f6netimini nas\u0131l ger\u00e7ekle\u015ftiriyorlar? \u0130\u00e7 Denetim bu s\u00fcre\u00e7lere nas\u0131l katk\u0131 sa\u011flayabilir? Biz bu \u00e7al\u0131\u015fmam\u0131zda, Covid-19 g\u00fcndeminde \u0130\u00e7 Denetimin neler yapabilece\u011fi konusu \u00fczerinde duraca\u011f\u0131z.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ia.com.tr\/tr\/covid-19-surecinde-ic-denetim-ne-yapmali\/\" \/>\n<meta property=\"og:site_name\" content=\"IA | Accounting | Payroll | Tax | Paralegal | Audit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IndependentAccountants\" \/>\n<meta property=\"article:published_time\" content=\"2020-04-28T06:12:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-23T16:22:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\" \/>\n\t<meta property=\"og:image:width\" content=\"80\" \/>\n\t<meta property=\"og:image:height\" content=\"80\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Independent Accounting\" 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