KOOPERATİFLERDE MODERN DENETİM TEKNİKLERİNİN UYGULANMASI

Uluslararası Kooperatifler Birliği'nin kooperatif kimliği üzerine açıklaması bir kooperatifi "ortaklaşa sahip olunan ve demokratik olarak kontrol edilen bir işletme aracılığıyla ortak ekonomik, sosyal ve kültürel ihtiyaç ve isteklerini karşılamak için gönüllü olarak bir araya gelen kişilerin özerk bir birliği" olarak tanımlamaktadır. Bu bağlamda, kooperatif, bir grup bireyin karşılıklı faydaları için sahip olduğu ve işlettiği bir ticari organizasyon olarak değerlendirilebilir. Kooperatif üyeleri, ürün veya hizmetlerin üreticileri veya tüketicileri olarak veya çalışanları olarak yakın bir ilişki içindedir. Bu ilişkilerin kooperatif toplumunda kurumsal yönetim ilkeleri perspektifinde ele alınması ve şeffaflığın sağlanması amacıyla modern denetim tekniklerinin uygulanması önemli olmaktadır. Kooperatiflerin denetimi temel olarak kooperatif toplumuna odaklanır ve her işin hukuk sınırları dahilinde değerlendirilmesini sağlayan önemli bir görevdir. Bir kooperatif toplumunun denetimi bir şirketin denetiminden farklıdır. Bunun en önemli nedeni bir kooperatif toplumunun temel unsurları ve iş süreçleri bir şirketten çok farklıdır. Bu araştırma, kooperatiflerin uluslararası standartlara dayalı denetiminin önemini göstermek için kooperatifler için yönetişim ve denetimle ilgili temel konuları analiz etmeyi amaçlamaktadır. Ayrıca kooperatif denetiminde en iyi uygulama örnekleri için politika önerileri yapılmaktadır.

IMPLEMENTATION OF MODERN AUDITING TECHNIQUES FOR COOPERATIV

The International Cooperative Alliance’s Statement on the Cooperative Identity defines a cooperative as “an autonomous association of persons united voluntarily to meet their common economic, social, and cultural needs and aspirations through a jointly-owned and democratically-controlled enterprise”. In that respect, cooperative is a business organization owned and operated by a group of individuals for their mutual benefit. Members have a close relationship with the enterprise as producers or consumers of its products or services, or as its employees. Addressing these relationships within the perspective of corporate governance principles and application of modern auditing techniques become important to ensure transparency for cooperative societies. Basically, cooperative auditing focuses on cooperative societies and the assessment of every work within the limits of the law signal an important task regarding the knowledge of employees and directors. The audit of a cooperative society is different from that of a limited liability company (company) because the objects and business processes of a cooperative society are quite different from those of a company. This research aims to analyze key issues on governance and auditing for cooperatives to demonstrate the importance of auditing for cooperatives based on international standards. Also policy recommendations are made for best practices of cooperative auditing.

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