Kamu Sektoerunde İc Denetimin Etkinliği
Serkan Akcay
Kamu Sektoerunde İc Denetimin Etkinliği
Serkan Akcay
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Dunya'da son doenemde meydana gelen ulke ve sirket iflaslari, dunya ve ulke ekonomilerini zor durumda birakmistir. Bu gelismeler, muhasebe ve denetimin oenemini daha da cok artirmistir. Sonucta, mevcut mali bilgilerin degerlendirilmesi konulari ile ic denetim sisteminin etkinliginin oelculmesi ve ic kontrol sisteminin gelistirilmesi her ulke icin oenemli bir konu haline gelmistir. Ic kontrolun etkinligini oelcecek olan ise, ic denetim birimidir. Ic denetim, Turkiye icin, kamu yoenetiminde seffaflasma ve Avrupa Birligi'ne giris icin de oenemli bir rol oynamaktadir. 5018 Sayili Kanunun kabulu ile ic denetimin Turkiye'de yerlesmesi icin cok oenemli bir adim atilmistir.
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