Türk Hukukunda Anonim Ortaklıkta Denetim Komitesi ve Denetimin İşlevi

Abstract

The audit committee and audit function, which emerged as a result of the determination of a monist structure board structure in Turkish Joint Stock Companies Law and within the framework of the globalizing corporate governance concept, are discussed by comparing them with the Turkish Commercial Code, Capital Markets regulations, Turkish Banking Law and other legal systems.

In this context, the board systems and the relations of the board with the company are discussed and afterwards, the concept and basic principles of corporate governance are examined. The process and position of the audit committe, from its emergence to its current position, which is the main subject of this Study, are evaluated together with other legal systems. In the last section of this study, how to prepare an ideal audit committee’s guidelines is discussed by comparing the audit committee's guidelines of the ten selected companies.