Finans
Is Sorumluluklari (Job Responsibilities)
İngilizce: job responsibilities
Türkçe Tanım
Bir pozisyona atanan kisinin yerine getirmekle yukumlu oldugu somut gorev ve hesap verebilirlik alanlarinin butunudur; gorev tanimini isleyen operasyonel icerigi olusturur. Sorumluluklarin acik ve cakismasiz dagitilmasi, yalnizca verimlilik degil ayni zamanda kontrol meselesidir. Proje sirketlerinin hazine ve odeme fonksiyonlarinda, ayni kisinin hem odeme baslatip hem onaylamasi gibi sorumluluk cakismalari, gorevler ayriligi ilkesini zedeler ve suistimal ile hata riskini birlikte buyutur; kredi verenlerin ve denetcilerin ic kontrol degerlendirmesinde ilk bakilan husus, kritik sorumluluklarin en az iki bagimsiz role bolunup bolunmedigidir.
English Definition
The full set of concrete duties and areas of accountability a position holder is obliged to discharge, forming the operational content that gives a job description effect. Distributing responsibilities clearly and without overlap is a matter not only of efficiency but of control. In the treasury and payment functions of project companies, overlaps such as the same person both initiating and approving payments impair the segregation-of-duties principle and enlarge fraud and error risk together; the first thing lenders and auditors examine in an internal-control assessment is whether critical responsibilities are split across at least two independent roles.