Finans
Gorev Tanimi (Job Description)
İngilizce: job description
Türkçe Tanım
Bir pozisyonun kapsamini, gorevlerini, yetkilerini ve raporlama hattini yazili biciminde tespit eden belgedir; ise alim, performans olcumu ve ucret yapisinin ortak zeminini olusturur. Islevi yalnizca idari degil, ayni zamanda yonetisimseldir; zira formel gorev tanimi ile fiilen kullanilan yetki arasindaki acik, sorumlulugun kimde oldugu belirsizlestigi anda kurumsal risk uretir. Proje sirketlerinde (SPV), gorev tanimlarinin sorumluluk matrisiyle (RACI) hizalanmamasi, ozellikle odeme onaylari ve cekis talimatlarinda gorevler ayriligi (segregation of duties) ilkesini zayiflatir ve kredi verenlerin talep ettigi ic kontrol standardini asindirir.
English Definition
A document that records in writing the scope, duties, authority, and reporting line of a position, forming the common ground for hiring, performance measurement, and pay structure. Its function is not merely administrative but governance-bearing, because the gap between formal description and authority actually exercised creates institutional risk the moment accountability becomes ambiguous. In project companies, a failure to align job descriptions with the responsibility matrix weakens the segregation-of-duties principle, particularly around payment approvals and drawdown instructions, and erodes the internal-control standard that lenders require.