İÇ DENETİM VE DIŞ DENETİM FAALİYETİ OLARAK ETİĞİ DENETLEMEDE İZLENEBİLECEK YAKLAŞIMLAR

Kamu idarelerinde etik kültürün geliştirilmesinde iç denetim ve dış denetim fonksiyonlarına düşen önemli rol ve sorumluluklar vardır. İç denetim, kamu idaresi bünyesinde etik yönetim gereklilikle-rine odaklanan bir bakış açısıyla denetim yapabilme ve yönetime tavsiyelerde bulunabilme fırsatına sa-hiptir. Dış denetim fonksiyonunu icra eden Yüksek Denetim Kurumları ise, kamu sektörü organizasyon-larında etik kültür ve gereksinimlerine dair gelişim alanlarını tespit etmek üzere etik denetimler yapa-bilme ve denetim sonuç ve önerilerini Parlamento, kamu idareleri ve kamuoyuna sunabilme fırsatları-na sahiptirler. Bu çalışmanın amacı, etik denetim kavramı hak-kında farkındalığı geliştirmek, iç denetim birimle-rinin ve yüksek denetim kurumlarının neden etik denetim yapmaları gerektiği üzerinde durmak ve nihayetinde rehberlik mahiyetindeki uluslararası doküman örneklerinden yararlanılarak etik dene-timde kullanılabilecek yöntem ve araçlar hakkında bilgi paylaşmaktır.

Approaches to Audit Ethics as an Activity of Internal Audit and External Audit

Apparently, internal audit and external audit functions have roles and responsibilities regarding to promotion of ethics culture in public sector organisations. Internal audit has the opportunity of performing audit and making recommendations to the management by focusing on ethics management requirements within the organisations. As an external audit function, Supreme Audit İnstitutions have also the opportunity of carrying out ethics audits with a view to identify the development areas of ethics culture in public sector organisations and submitting the audit results and recommendations to the Parliaments, audited bodies and public. The purpose of this paper is to raise awareness reagrding the concept of ethics audit, to emphasize the main possible factors that could motivate internal audit units and Supreme Audit Institutions (SAIs) to perform ethics audits as an audit activity and finally, to share information regarding to ethics audit methods, approaches and tools to be used in audits by benefitting from the international guidance documents.

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