Emrah ERTUGAY, İlker GÜLENÇER, Mehmet Emin KARABAYIR, MUSTAFA DOĞAN

Faizsiz Finansal Kuruluşların Denetimi

Bir finans kuruluşu İslami kurallara göre faaliyet gösteren bir “Faizsiz Finans Kuruluşu (FFK)” olduğunda denetlenmesi gereken unsurlara İslami kurallar da eklenmektedir. 2020 yılına kadar 6,5 trilyon Dolar’lık toplam değere ulaşması beklenen İslami finans sektörü göz önüne alındığında bu sektörde faaliyet gösteren bir şirketin denetimi büyük önem taşımaktadır. Muhasebe denetimi, işletme faaliyetlerinin mevzuata uygunluğu ile finansal raporların gerçeği makul ölçüde ve dürüst olarak yansıttığına dair bir güvence hizmeti verirken FFK faaliyetlerinin İslami kurallara uygun olarak yürütüldüğüne dair bir güvence vermemektedir. Dolaysı ile FFK’lar ile ticari işlem yürütmek isteyen veya bu kuruluşlara yatırım yapmak isteyenler açısından FFK’ların yürüttükleri faaliyetlerin İslam dinine olan uygunluğu büyük önem taşımaktadır. Çalışmada konuya ışık tutabilmek adına FFK denetimi hem iç denetim hem de bağımsız denetim açısından ele alınmıştır.

Audit of Interest - Free Financial Institutions

When a financial institution is an Interest-free Financial Institution (IFI) operating under Islamic rules, Islamic rules are added to the elements that need to be audited. Considering the Islamic finance sector, which is expected to reach a total value of 6.5 trillion USD by 2020, the audit of a company operating in this sector is of great importance. The audit provides assurance that the business activities are in compliance with the legislation and that the financial reports reflect the truth fairly and honestly, whereas it does not guarantee that the activities are carried out in accordance with Islamic rules. Therefore, the relevance of the activities carried out by the IFIs to Islam is of great importance for those who want to conduct commercial transactions with IFIs or who want to invest in these institutions. In order to shed light on the subject, the IFI audit is handled in terms of both internal audit and independent audit.

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