{"id":15477,"date":"2023-07-22T15:51:20","date_gmt":"2023-07-22T12:21:20","guid":{"rendered":"https:\/\/bilangozareshgar.ir\/2010-denetim-planlama-standardi\/"},"modified":"2025-08-20T16:34:08","modified_gmt":"2025-08-20T12:04:08","slug":"2010-denetim-planlama-standardi","status":"publish","type":"post","link":"https:\/\/bilangozareshgar.ir\/en\/2010-denetim-planlama-standardi\/","title":{"rendered":"2010 denetim planlama standard\u0131"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><!DOCTYPE html PUBLIC \"-\/\/W3C\/\/DTD HTML 4.0 Transitional\/\/EN\" \"http:\/\/www.w3.org\/TR\/REC-html40\/loose.dtd\">\n<html><body><p>[vc_row][vc_column][vc_column_text css=&rdquo;.vc_custom_1755691436242{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/06\/&#1586;&#1740;&#1585;-&#1605;&#1578;&#1606;_prev_ui.png?id=13983) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: contain !important;}&rdquo;]<\/p>\n<h3><strong>2010<\/strong> <strong>denetim planlama<\/strong> <strong>standard&#305;<\/strong><\/h3>\n<p>2010 denetim planlama standard&#305;na g&ouml;re, i&ccedil; denetim y&ouml;neticisi risk bazl&#305; bir plan geli&#351;tirmelidir.<\/p>\n<p>&#304;&ccedil; <a href=\"https:\/\/bilangozareshgar.com\/en\/what-is-auditing-2\/\" target=\"_blank\" rel=\"noopener\">denetim<\/a> faaliyetinin &ouml;ncelikleri, kurumun genel hedefleri do&#287;rultusunda belirlenecek &#351;ekilde belirlenir.<\/p>\n<h4><strong>Interpretation:<\/strong><\/h4>\n<p>&#304;&ccedil; denetim y&ouml;neticisi, riske dayal&#305; planlama geli&#351;tirmek i&ccedil;in &uuml;st y&ouml;netime ve y&ouml;netim kuruluna dan&#305;&#351;&#305;r ve kurumun stratejisi, temel i&#351; operasyonel hedefleri, ilgili riskler ve risk y&ouml;netimi s&uuml;reci hakk&#305;nda do&#287;ru bir anlay&#305;&#351; elde eder.<\/p>\n<p>&#304;&ccedil; denetim y&ouml;neticisi, gerekirse, kurulu&#351;un i&#351;i, riskleri, operasyonlar&#305;, programlar&#305;, sistemleri ve kontrollerindeki de&#287;i&#351;ikliklere tepki vermek i&ccedil;in i&ccedil; denetim planlamas&#305;n&#305; g&ouml;zden ge&ccedil;irmeli ve de&#287;i&#351;tirmelidir.<\/p>\n<p><strong>Revize standartlar<\/strong> <strong>1<\/strong> <strong>Ocak<\/strong> <strong>2017<\/strong> tarihinden itibaren ge&ccedil;erlidir.<\/p>\n<h4><strong>Ba&#351;lang&#305;&ccedil;:<\/strong><\/h4>\n<p>Genel i&ccedil; denetim program&#305;, i&ccedil; denetimin daha b&uuml;y&uuml;k risklere maruz kalan alanlar&#305; incelemesini sa&#287;lamaya y&ouml;neliktir.<\/p>\n<p>Ve &ouml;rg&uuml;tsel hedeflere ula&#351;ma yetene&#287;ini etkileyebilir.<\/p>\n<p>Bu standart, i&ccedil; denetim y&ouml;neticisine, i&ccedil; denetim plan&#305;n&#305; geli&#351;tirmenin ba&#351;lang&#305;c&#305;nda &uuml;st y&ouml;netim ve y&ouml;netim kurulu ile isti&#351;are etmesi i&ccedil;in rehberlik eder.<\/p>\n<p>Kurumun stratejilerini, i&#351;ini, risk hedeflerini ve risk y&ouml;netimi s&uuml;re&ccedil;lerini bilmek.<\/p>\n<p>Bu nedenle, i&ccedil; denetim y&ouml;neticisi, kurumun risk y&ouml;netimi ve kay&#305;t de&#287;erlendirmesi i&ccedil;in resmi bir risk y&ouml;netimi &ccedil;er&ccedil;evesine sahip olup olmad&#305;&#287;&#305; da dahil olmak &uuml;zere, kurumun risk y&ouml;netimi s&uuml;re&ccedil;lerinin olgunlu&#287;unu dikkate al&#305;r.<\/p>\n<p>Daha az olgunlu&#287;a sahip kurulu&#351;lar, daha gayri resmi risk y&ouml;netimi y&ouml;ntemleri kullan&#305;r.<\/p>\n<p>&#304;&ccedil; denetim y&ouml;neticisi, genellikle y&ouml;netimin yapm&#305;&#351; olabilece&#287;i herhangi bir risk de&#287;erlendirmesinin sonu&ccedil;lar&#305;n&#305; g&ouml;zden ge&ccedil;irir.<\/p>\n<p>&#304;&ccedil; denetim y&ouml;neticisi, g&ouml;r&uuml;&#351;meler, geri bildirim oturumlar&#305; ve uygulamal&#305; &ccedil;al&#305;&#351;taylar gibi ara&ccedil;lar&#305; kullan&#305;r.<\/p>\n<p>kurum genelindeki farkl&#305; d&uuml;zeylerdeki y&ouml;neticilerden, y&ouml;netim kurulundan ve di&#287;er payda&#351;lardan riskler hakk&#305;nda daha fazla veri elde etmek.<\/p>\n<h4><strong>&#304;dari hususlar:<\/strong><\/h4>\n<p>&#304;&ccedil; kaynak y&ouml;netimi organizasyonunun incelenmesi, denetim y&ouml;neticisinin denetlenebilir kapsamlar&#305; nas&#305;l d&uuml;zenleyece&#287;ine ve de&#287;i&#351;tirece&#287;ine karar vermesine yard&#305;mc&#305; olur.<\/p>\n<p>Denetlenebilir kapsam, denetlenebilecek t&uuml;m risk alanlar&#305;n&#305; i&ccedil;erir.<\/p>\n<p>ve yap&#305;lmas&#305; gereken olas&#305; denetim g&ouml;revlerinin bir listesinin olu&#351;turulmas&#305;na yol a&ccedil;ar.<\/p>\n<p>Denetlenebilir kapsam, kurulu&#351;un stratejik plan&#305;yla ilgili proje ve faaliyetleri i&ccedil;erir ve i&#351; birimleri, &uuml;r&uuml;n veya hizmet hatlar&#305;, <a href=\"https:\/\/www.pwc.com\/\" target=\"_blank\" rel=\"noopener\">s&uuml;re&ccedil;ler<\/a>, programlar, sistemler veya kontroller baz&#305;nda organize edilebilir.<\/p>\n<div style=\"width: 1280px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-15477-1\" width=\"1280\" height=\"720\" loop autoplay preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/07\/Making-A-Financial-Report-Stock-Video-.mp4?_=1\" \/><a href=\"https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/07\/Making-A-Financial-Report-Stock-Video-.mp4\" target=\"_blank\" rel=\"noopener\">https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/07\/Making-A-Financial-Report-Stock-Video-.mp4<\/a><\/video><\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&rdquo;.vc_custom_1755691436242{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/06\/&#1586;&#1740;&#1585;-&#1605;&#1578;&#1606;_prev_ui.png?id=13983) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: contain !important;}&rdquo;] 2010 denetim planlama standard&#305; 2010 denetim planlama standard&#305;na g&ouml;re, i&ccedil; [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":15404,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[2936,2934],"tags":[3798,3576,3577,3579,4024,3575,3581],"class_list":["post-15477","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audit","category-internal-audit","tag-auditing-standard","tag-auditing-standard-200","tag-auditing-standard-700","tag-auditing-standard-701","tag-denetim-standardi-no-200","tag-internal-audit-standard","tag-materiality-level-audit-standard"],"acf":[],"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"_links":{"self":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts\/15477","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/comments?post=15477"}],"version-history":[{"count":2,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts\/15477\/revisions"}],"predecessor-version":[{"id":35552,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts\/15477\/revisions\/35552"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media\/15404"}],"wp:attachment":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media?parent=15477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/categories?post=15477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/tags?post=15477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}