Azerbaycan ve Rus Hukukunda bankaların denetimi
Auditing of banks in Azerbaijan and Russian Law
Yazar: ALVİNA GOJAYEVA
Danışman: DOÇ. DR. KEMAL ŞENOCAK
Ankara Üniversitesi / Sosyal Bilimler Enstitüsü / Özel Hukuk (Ticaret Hukuku) Ana Bilim Dalı
Derece: Yüksek Lisans, 2007
Konu: Bankacılık = Banking ; Hukuk = Law

Özet:
Sovyetler Birliği döneminde merkezi planlama sistemi ile yönetilen Azerbacyan ve Rusya devletleri, Sovyetler Birliği'nin dağılmasından sonra dünya ekonomisine uyum sağlayabilmek amacıyla bir dizi ekonomik reformu hayata geçirmiştir.Temel hukuki metotlar bakımından aralarında önemli bir farklılık bulunmayan Azerbaycan ve Rus Hukukları getirmiş oldukları düzenlemeler bakımından zaman zaman farklılık gösterebilmektedirler.Bankalar ülke ekonomisinin en önemli ve hassas kesimi olan ve kredi piyasalarında faaliyet gösteren mali kuruluşlardır. Bu nedenle, bankaların faaliyetinin çok sıkı bir denetime tabi tutulması önem arz etmektedir.Bağımsızlığın ilk yıllarında bankların kuruluş sermayesinin miktarını düşük tutulması sebebiyle bankların sayısında bir patlama meydana gelmiş, ancak daha sonra yaşanan banker faciasının ardından Azarbaycan Cumhuriyeti Merkez Bankası ve Rusya Federasyonu'nun Merkez Bankası banka sistemini sağlamlaştırma politikası doğrultusunda kuruluş sermayesi miktarını kademeli bir artışa tabi tutmuş ve bankaların sayısında bir düşüş yaşanmıştır. Daha sonralar Azerbaycan ve Rusya kendi bankacılık sistemini oluşturma konusunda ilerleme kaydetmiş olmasına rağmen, devlet banklarında da yeniden yapılanmaya yönelik çalışmalar yapılmıştır. Bankaların harici ve dahili her türlü işlemleri Azerbaycan ve Rusyada Merkez Bankası'nın denetim ve kontrolüne tabidir.Banka işletmeleri iç ve dış denetime tabi tutulmaktadır. İç denetim, banka faaliyetlerinin ve uygulayıcılarının yaptıkları işlem ve işlerin uygunluk ve etkinliğinin, üretilmiş her türlü bilginin güvenirliğinin mevzuat, finansal, muhasebe ve diğer tüm yönlerden bu amaçla çalışan iç denetçi adı verilen kişilerce araştırılıp, incelenip üst yönetime rapor edilmesi prosedurudur. Dış denetim ise bankanın kendi personeli olmayan denetçilerden oluşan, banka ile doğrudan ilgili, bağlı vb. şekilde organik bağı olmayan bağımsız ve farklı bir tüzel kişiliği olan denetim organı, grubu veya kişisi tarafından denetlenmesidir. İşletmelerin ve toplumların gelişmesi ve büyümesiyle güvenilir ve doğru bilgi elde etme ihtiyacı giderek artmaktadır. Hukuk devletinde bankaların faaliyetleri, sorumlulukları tanımlanmış ve anayasa, yasa, yönetmelik, tüzük ve benzeri mevzuata düzenlemelere bağlanmıştır. Bu tür işletmelerin faaliyetlerini hukuk düzenine uygun yürütüp yürütmediğini incelemek, açıkladıkları bilgilerin ve iddialarının doğru ve güvenilir olup olmadığını araştırmak ve yöneticilerin bu işletme ile çıkar ilişkisi içinde bulunan kişilere veya işletmelere, topluma ve devlete hesap verme yükümlülüklerini yerine getirmelerini sağlamak üzere tarafsız ve bağımsız denetçi veya bağımsız denetim şirketi tarafından denetlenmeleri hukuk devletinde zorunlu tutulmaktadır.

Abstract:
Azerbaijan and Russian states which were governed by a central planning system during Soviet Union, have implemented a series of economical reforms in order to harmonize with the world economy after the disintegration of the Soviet Union.Azerbaijan and Russian Legal Systems which have no significant difference with respect to basic legal methods, may show at times differences in the regulations in force.The banking sector whose origin goes back to old ages, has shown a very rapid development during the last 20 years in parallel with technological and financial developments. Banks are financial institutions which are the most important and sensitive section of the national economy and display activity in credit markets. Therefore, it presents a vital importance that the activities of the banks subject to a very strict audition.During the first years of independence since the original capital amount was kept low there was an explosion in the number of banks, yet after the banker disaster that has occurred, in accordance with the Azerbaijan Republic?s and Russian Central Banks? policy of consolidating the banking system, the original capital amount was subjected to a gradual increase and a decrease in the number of banks occurred. Later on, though Azerbaijan and Russia have shown improvements in the formation of their own banking systems, work has been done also for restructuring in state banks. All kinds of internal and external transactions of the banks are subject to the audition and control of Central Banks in Azerbaijan and Russia.Banking enterprises are subjected to internal and external audition. Internal audition is a procedure involving the inspection and examination of bank activities and the acts and transactions of administrators, the security of any kind of data generated with respect to legislation, financial, accounting and all other aspects by persons called internal auditor working for these purposes and reporting to the senior management. External audition is the audition of the bank by a supervisory body, group or person which has an independent and separate corporate legal personality which does not have a direct or any organic connection to the bank composed of auditors who are not staff of the bank. With the growth and development of institutions and the communities, the need for obtaining confidential and accurate information increases. As an universal rule, information that has been audited and confirmed as complete, correct and impartial are accepted as confidential information for decision acts. In a rule of law state the activities and responsibilities of banks are defined and tied to regulations such as constitution, laws, statutes, regulations and similar legislations. The audition of the banks by independent auditors or independent audition company in order to inspect whether such corporates implement their activities in accordance with the order of law, to inquire the correctness and confidentiality of the information they represent and to provide that the administrators are liable to render account to people and institutions having interest with that corporate, to the community and to the state is a must in a rule of law state.Gojayeva, Alvina, Auditing of banks in Azerbaijan and Russian Law, Masters?Thesis, Advisor: Assoc.Prof.Kemal Shenocak, 135 p.ABSTRACTAzerbaijan and Russian states which were governed by a central planning system during Soviet Union, have implemented a series of economical reforms in order to harmonize with the world economy after the disintegration of the Soviet Union.Azerbaijan and Russian Legal Systems which have no significant difference with respect to basic legal methods, may show at times differences in the regulations in force.The banking sector whose origin goes back to old ages, has shown a very rapid development during the last 20 years in parallel with technological and financial developments. Banks are financial institutions which are the most important and sensitive section of the national economy and display activity in credit markets. Therefore, it presents a vital importance that the activities of the banks subject to a very strict audition.During the first years of independence since the original capital amount was kept low there was an explosion in the number of banks, yet after the banker disaster that has occurred, in accordance with the Azerbaijan Republic?s and Russian Central Banks? policy of consolidating the banking system, the original capital amount was subjected to a gradual increase and a decrease in the number of banks occurred. Later on, though Azerbaijan and Russia have shown improvements in the formation of their own banking systems, work has been done also for restructuring in state banks. All kinds of internal and external transactions of the banks are subject to the audition and control of Central Banks in Azerbaijan and Russia.Banking enterprises are subjected to internal and external audition. Internal audition is a procedure involving the inspection and examination of bank activities and the acts and transactions of administrators, the security of any kind of data generated with respect to legislation, financial, accounting and all other aspects by persons called internal auditor working for these purposes and reporting to the senior management. External audition is the audition of the bank by a supervisory body, group or person which has an independent and separate corporate legal personality which does not have a direct or any organic connection to the bank composed of auditors who are not staff of the bank. With the growth and development of institutions and the communities, the need for obtaining confidential and accurate information increases. As an universal rule, information that has been audited and confirmed as complete, correct and impartial are accepted as confidential information for decision acts. In a rule of law state the activities and responsibilities of banks are defined and tied to regulations such as constitution, laws, statutes, regulations and similar legislations. The audition of the banks by independent auditors or independent audition company in order to inspect whether such corporates implement their activities in accordance with the order of law, to inquire the correctness and confidentiality of the information they represent and to provide that the administrators are liable to render account to people and institutions having interest with that corporate, to the community and to the state is a must in a rule of law state.Gojayeva, Alvina, Auditing of banks in Azerbaijan and Russian Law, Masters?Thesis, Advisor: Assoc.Prof.Kemal Shenocak, 135 p.ABSTRACTAzerbaijan and Russian states which were governed by a central planning system during Soviet Union, have implemented a series of economical reforms in order to harmonize with the world economy after the disintegration of the Soviet Union.Azerbaijan and Russian Legal Systems which have no significant difference with respect to basic legal methods, may show at times differences in the regulations in force.The banking sector whose origin goes back to old ages, has shown a very rapid development during the last 20 years in parallel with technological and financial developments. Banks are financial institutions which are the most important and sensitive section of the national economy and display activity in credit markets. Therefore, it presents a vital importance that the activities of the banks subject to a very strict audition.During the first years of independence since the original capital amount was kept low there was an explosion in the number of banks, yet after the banker disaster that has occurred, in accordance with the Azerbaijan Republic?s and Russian Central Banks? policy of consolidating the banking system, the original capital amount was subjected to a gradual increase and a decrease in the number of banks occurred. Later on, though Azerbaijan and Russia have shown improvements in the formation of their own banking systems, work has been done also for restructuring in state banks. All kinds of internal and external transactions of the banks are subject to the audition and control of Central Banks in Azerbaijan and Russia.Banking enterprises are subjected to internal and external audition. Internal audition is a procedure involving the inspection and examination of bank activities and the acts and transactions of administrators, the security of any kind of data generated with respect to legislation, financial, accounting and all other aspects by persons called internal auditor working for these purposes and reporting to the senior management. External audition is the audition of the bank by a supervisory body, group or person which has an independent and separate corporate legal personality which does not have a direct or any organic connection to the bank composed of auditors who are not staff of the bank. With the growth and development of institutions and the communities, the need for obtaining confidential and accurate information increases. As an universal rule, information that has been audited and confirmed as complete, correct and impartial are accepted as confidential information for decision acts. In a rule of law state the activities and responsibilities of banks are defined and tied to regulations such as constitution, laws, statutes, regulations and similar legislations. The audition of the banks by independent auditors or independent audition company in order to inspect whether such corporates implement their activities in accordance with the order of law, to inquire the correctness and confidentiality of the information they represent and to provide that the administrators are liable to render account to people and institutions having interest with that corporate, to the community and to the state is a must in a rule of law state.