{"id":3174,"date":"2023-02-01T15:09:26","date_gmt":"2023-02-01T11:09:26","guid":{"rendered":"https:\/\/netfinance.az\/?p=3174"},"modified":"2023-02-01T15:09:29","modified_gmt":"2023-02-01T11:09:29","slug":"yeni-nov-audit-xidm%c9%99tl%c9%99ri","status":"publish","type":"post","link":"https:\/\/netfinance.az\/az\/yeni-nov-audit-xidm%c9%99tl%c9%99ri\/","title":{"rendered":"Yeni n\u00f6v audit xidm\u0259tl\u0259ri"},"content":{"rendered":"<p class=\"has-text-align-center\" style=\"font-size:30px\"><strong>AZ\u018fRBAYCAN RESPUBL\u0130KASININ<\/strong> <strong>AUD\u0130TORLAR PALATASI<\/strong><\/p>\n\n\n\n<div style=\"height:54px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" src=\"https:\/\/netfinance.az\/ilipsoos\/2023\/02\/yeni-audit-novleri-netfinanceaz.jpg\" alt=\"\" class=\"wp-image-3185\" width=\"500\" height=\"96\" srcset=\"https:\/\/netfinance.az\/ilipsoos\/2023\/02\/yeni-audit-novleri-netfinanceaz.jpg 1000w, https:\/\/netfinance.az\/ilipsoos\/2023\/02\/yeni-audit-novleri-netfinanceaz-300x58.jpg 300w, https:\/\/netfinance.az\/ilipsoos\/2023\/02\/yeni-audit-novleri-netfinanceaz-768x147.jpg 768w, https:\/\/netfinance.az\/ilipsoos\/2023\/02\/yeni-audit-novleri-netfinanceaz-18x3.jpg 18w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/figure>\n<\/div>\n\n\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center\"><strong>Yeni n\u00f6v auditor xidm\u0259tl\u0259ri, marketinq, sosial, biznes v\u0259 dig\u0259r auditor xidm\u0259tl\u0259rinin g\u00f6st\u0259rilm\u0259si \u00fczr\u0259 t\u00f6vsiy\u0259l\u0259r<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Yeni n\u00f6v auditor xidm\u0259tl\u0259ri, marketinq, sosial, biznes v\u0259 dig\u0259r auditor xidm\u0259tl\u0259ri \u00fczr\u0259 m\u00fcvafiq materiallar\u0131n haz\u0131rlanmas\u0131nda i\u015ftirak ed\u0259n \u015f\u0259xsl\u0259r:<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Auditorlar Palatas\u0131n\u0131n Auditin h\u00fcquqi t\u0259nziml\u0259nm\u0259si, dempinq\u0259 qar\u015f\u0131 m\u00fcbariz\u0259 v\u0259 keyfiyy\u0259tin y\u00fcks\u0259ldilm\u0259si idar\u0259sinin r\u0259isi \u2013 &nbsp;Elnur \u0130brahimov<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Auditorlar Palatas\u0131n\u0131n <\/strong><strong>Auditin t\u0259\u015fkili, hesabatl\u0131q v\u0259 informasiya idar\u0259sinin r\u0259isi \u2013 Vasif Cavadov<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Bak\u0131 &#8211; 2021<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>M\u00dcND\u018fR\u0130CAT<\/strong><\/p>\n\n\n\n<p>Giri\u015f&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.3<\/p>\n\n\n\n<p>1 Marketinq Auditi&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.3<\/p>\n\n\n\n<p>1.1 Marketinq Auditi n\u0259dir&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.3<\/p>\n\n\n\n<p>1.2 Marketinq Auditinin n\u00f6vl\u0259ri&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;4<\/p>\n\n\n\n<p>1.3 Marketinq Auditinin m\u0259qs\u0259dl\u0259ri&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..4<\/p>\n\n\n\n<p>1.4 U\u011furlu Marketinq Auditi komponentl\u0259ri&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..6<\/p>\n\n\n\n<p>2 Sosial Audit&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..6<\/p>\n\n\n\n<p>2.1 Sosial Audit n\u0259dir&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..6<\/p>\n\n\n\n<p>2.2 Sosial audit nec\u0259 apar\u0131l\u0131r&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;8<\/p>\n\n\n\n<p>3 Uy\u011funluq Auditi v\u0259 S\u0259m\u0259r\u0259lilik Auditi. &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;9<\/p>\n\n\n\n<p>3.1 Uy\u011funluq Auditinin m\u0259qs\u0259di&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.9<\/p>\n\n\n\n<p>3.2 Auditin S\u0259m\u0259r\u0259liliyi&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..10<\/p>\n\n\n\n<p>4 \u0130nformasiya Texnologiyalar\u0131 Auditi (\u0130T Auditi)&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.11<\/p>\n\n\n\n<p>4.1 \u0130nformasiya Texnologiyalar\u0131 Auditi n\u0259dir&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;11<\/p>\n\n\n\n<p>4.2 \u0130nformasiya Texnologiyalar\u0131 Auditinin prinsipl\u0259ri\u2026\u2026\u2026\u2026\u2026..\u2026\u2026\u2026\u2026\u2026&#8230;&#8230;&#8230;.12<\/p>\n\n\n\n<p>4.3\u0130nformasiya texnologiyalar\u0131 auditinin m\u0259qs\u0259dl\u0259ri&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;13<\/p>\n\n\n\n<p>4.4 \u0130nformasiya texnologiyalar\u0131 auditinin n\u00f6vl\u0259ri&#8230;..\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026&#8230;&#8230;.14<\/p>\n\n\n\n<p>4.5 \u0130nformasiya texnologiyalar\u0131 auditin ke\u00e7irilm\u0259si qaydas\u0131&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..16<\/p>\n\n\n\n<p>\u018fd\u0259biyyat siyah\u0131s\u0131&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..18<\/p>\n\n\n\n<div style=\"height:48px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>G\u0130R\u0130\u015e<\/strong><\/p>\n\n\n\n<p>Azr\u0259baycan Respubublikas\u0131 Auditorlar Palatas\u0131n\u0131n 2021-ci il \u00fczr\u0259 \u0130\u015f Plan\u0131n\u0131n \u0130cras\u0131na Dair Plan-Proqramla t\u0259sdiq edilmi\u015f 1.2-ci \u201cAuditor f\u0259aliyy\u0259ti il\u0259 \u0259laq\u0259dar t\u0259limatlar, t\u00f6vsiyy\u0259l\u0259r, metodik g\u00f6st\u0259ri\u015f v\u0259 \u015f\u0259rhl\u0259rin haz\u0131rlanmas\u0131\u201d b\u0259ndinin \u201cYeni n\u00f6v auditor xidm\u0259tl\u0259ri, marketinq, sosial, biznes v\u0259 dig\u0259r auditor xidm\u0259tl\u0259ri \u00fczr\u0259 m\u00fcvafiq materiallar\u0131n haz\u0131rlanmas\u0131 v\u0259 t\u0259tbiq edilm\u0259si\u201d yar\u0131mb\u0259ndi icras\u0131 m\u0259qs\u0259dil\u0259, xarici t\u0259cr\u00fcb\u0259y\u0259 \u0259saslanaraq haz\u0131rlanm\u0131\u015fd\u0131r. H\u0259min m\u00f6vzu \u00fczr\u0259 materiallarda Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259 geni\u015f yay\u0131lmayan v\u0259 ya m\u00f6vcud olmayan yeni audit n\u00f6vl\u0259rin\u0259 diqq\u0259t yetirilmi\u015fdir. Audit\u0259 ictimai etimad\u0131n&nbsp; art\u0131r\u0131lmas\u0131 yollar\u0131ndan biri kimi Auditorlar Palatas\u0131 il\u0259 auditor xidm\u0259ti istifad\u0259\u00e7il\u0259ri (t\u0259nziml\u0259yicil\u0259ri) v\u0259 auditor xidm\u0259tinin inki\u015faf\u0131nda maraql\u0131 olan dig\u0259r t\u0259r\u0259fl\u0259r aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259l\u0259rin yax\u015f\u0131la\u015fd\u0131r\u0131lmas\u0131 v\u0259 m\u00f6hk\u0259ml\u0259ndirilm\u0259si d\u0259 m\u00fch\u00fcm \u0259h\u0259miyy\u0259t&nbsp; k\u0259sb edir. Bu c\u00fcr qar\u015f\u0131l\u0131ql\u0131&nbsp; \u0259laq\u0259l\u0259rin m\u00f6vcudlu\u011fu auditor xidm\u0259ti istehlak\u00e7\u0131lar\u0131n\u0131n auditin rolu, \u0259h\u0259miyy\u0259ti v\u0259 h\u0259yata&nbsp; ke\u00e7irilm\u0259 prosedurlar\u0131, auditorlar\u0131n h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259ri, obyektiv auditor informasiyas\u0131n\u0131n \u0259ld\u0259&nbsp; olunmas\u0131n\u0131n&nbsp; \u00fcst\u00fcnl\u00fckl\u0259ri v\u0259 dig\u0259r m\u00fch\u00fcm&nbsp; istiqam\u0259tl\u0259ri \u00f6z\u00fcnd\u0259 ehtiva edir. Bel\u0259 s\u0131x m\u00fcnasib\u0259tl\u0259rin m\u00f6vcudlu\u011fu yeni n\u00f6v xidm\u0259tl\u0259rin yaranmas\u0131 v\u0259 inki\u015faf\u0131 \u00fc\u00e7\u00fcn d\u0259 yax\u015f\u0131 z\u0259min ola bilir. Bu materiallar a\u015fa\u011f\u0131da adlar\u0131 sadalanan audit n\u00f6vl\u0259ri bar\u0259sind\u0259dir:<\/p>\n\n\n\n<p>1.Marketinq Auditi.<\/p>\n\n\n\n<p>2.Sosial Audit.<\/p>\n\n\n\n<p>3.Uy\u011funluq Auditi v\u0259 S\u0259m\u0259r\u0259lilik Auditi.<\/p>\n\n\n\n<p>4.\u0130nformasiya Texnologiyalar\u0131 Auditi (\u0130T Auditi).<\/p>\n\n\n\n<p><strong>1. Marketinq auditi<\/strong><\/p>\n\n\n\n<p><strong>1.1 Marketinq auditi n<\/strong><strong>\u0259dir<\/strong><\/p>\n\n\n\n<p>Marketinq auditi, bir t\u0259\u015fkilat\u0131n h\u0259m daxili, h\u0259m d\u0259 xarici ticar\u0259t marketinq m\u00fchitinin h\u0259rt\u0259r\u0259fli, sistemli bir t\u0259hlilidir. H\u0259r hans\u0131 bir problemi m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k \u0259n uy\u011fun olan h\u0259r\u0259k\u0259t plan\u0131n\u0131 t\u00f6vsiy\u0259 etm\u0259k \u00fc\u00e7\u00fcn t\u0259\u015fkilat\u0131n m\u0259qs\u0259dl\u0259rini, h\u0259d\u0259fl\u0259rini, strategiyalar\u0131n\u0131 v\u0259 prinsipl\u0259rini \u0259hat\u0259 edir.<\/p>\n\n\n\n<p>Marketinq auditi, marketinq i\u015f\u00e7il\u0259rinin \u0259ll\u0259rind\u0259ki m\u00f6vcud marketinq ekosistemini tam ba\u015fa d\u00fc\u015fm\u0259k, f\u0259rqli bir marketinq strategiyas\u0131n\u0131 formala\u015fd\u0131rmaq v\u0259 yoxlama prosesi il\u0259 ortaya \u00e7\u0131xa bil\u0259c\u0259k \u0259sas probleml\u0259ri h\u0259ll etm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 ed\u0259 bil\u0259c\u0259yi faydal\u0131 bir vasit\u0259dir.<\/p>\n\n\n\n<p>Marketinq auditi r\u0259hb\u0259rliy\u0259, i\u015f \u0259m\u0259liyyatlar\u0131na d\u0259rind\u0259n baxma\u011f\u0131 t\u0259min edir ki, bu da b\u00fct\u00f6vl\u00fckd\u0259 departament \u00fc\u00e7\u00fcn m\u00f6vcud olan performans\u0131, b\u00fcdc\u0259ni v\u0259 m\u0259nb\u0259l\u0259ri qiym\u0259tl\u0259ndirm\u0259y\u0259 imkan verir. N\u0259tic\u0259 etibaril\u0259, marketinq auditi, bir t\u0259\u015fkilat daxilind\u0259 q\u0259rar q\u0259bul ed\u0259nl\u0259r\u0259, i\u015fin \u0259sas m\u0259qs\u0259dl\u0259rini d\u0259st\u0259kl\u0259y\u0259c\u0259k faktlar, t\u0259hlill\u0259r v\u0259 m\u0259lumatlar \u0259sas\u0131nda q\u0259rarlar q\u0259bul etm\u0259y\u0259 imkan verir.<\/p>\n\n\n\n<p><strong>1<\/strong><strong>.2 <\/strong><strong>Marketinq auditinin n<\/strong><strong>\u00f6vl\u0259ri<\/strong><\/p>\n\n\n\n<p>\u2022 Planla\u015fd\u0131rma;<\/p>\n\n\n\n<p>\u2022 Planlar\u0131n icras\u0131;<\/p>\n\n\n\n<p>\u2022 N\u0259zar\u0259t;<\/p>\n\n\n\n<p>\u2022 \u0130nformasiya t\u0259hl\u00fck\u0259sizliyi.<\/p>\n\n\n\n<p><strong>1.3 Marketinq auditinin m\u0259qs\u0259dl\u0259ri<\/strong><\/p>\n\n\n\n<p>Marketinq Auditinin \u0259sas m\u0259qs\u0259dl\u0259ri bunlard\u0131r:<\/p>\n\n\n\n<p>\u2022 t\u0259\u015fkilat\u0131n m\u00fc\u0259yy\u0259n bazar \u015f\u0259rtl\u0259rin\u0259 uy\u011funlu\u011funun qiym\u0259tl\u0259ndirilm\u0259si;<\/p>\n\n\n\n<p>\u2022 istehsal s\u0259m\u0259r\u0259liliyinin art\u0131r\u0131lmas\u0131, marketinq v\u0259 sat\u0131\u015f \u0259m\u0259liyyatlar\u0131, problemli sah\u0259l\u0259rin vaxt\u0131nda m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si.<\/p>\n\n\n\n<p><em>Marketinq x\u0259rcl\u0259rinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si<\/em><\/p>\n\n\n\n<p>Marketinq x\u0259rcl\u0259rinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si \u00fc\u00e7 m\u0259rh\u0259l\u0259d\u0259n ibar\u0259tdir:<\/p>\n\n\n\n<p>\u2022 M\u00fc\u0259ssis\u0259nin m\u00fchasibat hesabatlar\u0131 il\u0259 \u0259trafl\u0131 tan\u0131\u015fl\u0131q, \u00fcmumi g\u0259lir v\u0259 x\u0259rcl\u0259rin nisb\u0259tinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si;<\/p>\n\n\n\n<p>\u2022 Marketinq f\u0259aliyy\u0259ti \u00fc\u00e7\u00fcn x\u0259rcl\u0259rin effektivliyin\u0259 uy\u011fun olaraq yenid\u0259n hesablanmas\u0131;<\/p>\n\n\n\n<p>\u2022 Funksional x\u0259rcl\u0259rin m\u00fc\u0259yy\u0259n m\u0259hsul n\u00f6vl\u0259ri, sat\u0131\u015f metodlar\u0131, sat\u0131\u015f bazar\u0131 seqmentl\u0259ri v\u0259 s. b\u00f6lg\u00fcs\u00fc.<\/p>\n\n\n\n<p>Marketinq auditinin \u015firk\u0259tin marketinq f\u0259aliyy\u0259tinin vaxta\u015f\u0131r\u0131 monitorinqini \u0259hat\u0259 edir. Strateji yoxlama prioritet v\u0259zif\u0259l\u0259rin qiym\u0259tl\u0259ndirilm\u0259sini, se\u00e7ilmi\u015f strategiyan\u0131n effektivliyini v\u0259 sonrak\u0131 i\u015f planlar\u0131n\u0131 t\u0259rtib etm\u0259k \u00fc\u00e7\u00fcn t\u00f6vsiy\u0259l\u0259rin haz\u0131rlanmas\u0131n\u0131 \u0259hat\u0259 edir.<\/p>\n\n\n\n<p>Marketinq auditini n\u0259 zaman aparmal\u0131d\u0131r:<\/p>\n\n\n\n<p>\u2022 \u015eirk\u0259t daxilind\u0259 v\u0259 ya bazarda struktur d\u0259yi\u015fiklikl\u0259ri zaman\u0131;<\/p>\n\n\n\n<p>\u2022 Sat\u0131\u015f s\u0259viyy\u0259sind\u0259 azalma il\u0259 bazar \u015f\u0259rtl\u0259ri il\u0259 \u0259laq\u0259li olmayan ilk \u0259lam\u0259tl\u0259r g\u00f6r\u00fcn\u0259nd\u0259;<\/p>\n\n\n\n<p>\u2022 Yeni m\u0259hsullar\u0131 istehsalata v\u0259 ya bazara sat\u0131\u015fa \u00e7\u0131xarark\u0259n, yeni bir istiqam\u0259t\u0259 ba\u015flamazdan \u0259vv\u0259l.<\/p>\n\n\n\n<p>Marketinq auditi marketinq strategiyalar\u0131n\u0131n vaxt\u0131nda d\u0259yi\u015fdirilm\u0259sin\u0259 v\u0259 ya d\u00fcz\u0259ldilm\u0259sin\u0259 k\u00f6m\u0259k edir, l\u00fczumsuz x\u0259rcl\u0259ri azaldaraq v\u0259 bazarda g\u0259liri art\u0131raraq \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 q\u0259na\u0259t edir.<\/p>\n\n\n\n<p>Marketinq auditi m\u00fc\u0259ssis\u0259 r\u0259hb\u0259rliyin\u0259, potensial investor v\u0259 ya orta\u011f\u0131na (yeni bir i\u015f yaratmaq v\u0259 ya investisiya layih\u0259si haz\u0131rlamaq hal\u0131nda) a\u015fa\u011f\u0131dak\u0131lar\u0131 g\u00f6st\u0259rm\u0259k \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015fdur:<\/p>\n\n\n\n<p>\u2022 \u00dcmumi iqtisadi v\u0259ziyy\u0259tin x\u00fcsusiyy\u0259tl\u0259ri (\u015f\u0259h\u0259rd\u0259, b\u00f6lg\u0259d\u0259, \u00f6lk\u0259d\u0259, s\u0259nayed\u0259) bel\u0259dir ki, bu i\u015fin yax\u015f\u0131 perspektivl\u0259ri var (ekologiya, qanunvericilik, siyasi v\u0259 sosial-iqtisadi v\u0259ziyy\u0259t bax\u0131m\u0131ndan);<\/p>\n\n\n\n<p>\u2022 Bazarda qar\u015f\u0131lanmayan bir ehtiyac var v\u0259 m\u0259hsulun m\u00fcqayis\u0259li r\u0259qab\u0259t \u00fcst\u00fcnl\u00fckl\u0259ri uy\u011fun g\u0259lir (qiym\u0259t, keyfiyy\u0259t, istehsal texnologiyas\u0131 v\u0259 \u00e7atd\u0131r\u0131lma, xidm\u0259t s\u0259viyy\u0259si v\u0259 s. bax\u0131m\u0131ndan);<\/p>\n\n\n\n<p>\u2022 M\u0259hsulun bazar potensial\u0131 varm\u0131? (potensial bax\u0131m\u0131ndan kifay\u0259t q\u0259d\u0259r bazar, artan v\u0259 ya he\u00e7 olmasa sabit istehlak\u00e7\u0131 t\u0259l\u0259bi, sat\u0131\u015f proqnozlar\u0131n\u0131n etibarl\u0131 olmas\u0131, r\u0259qab\u0259tin d\u00fczg\u00fcn qiym\u0259tl\u0259ndirilm\u0259si, sat\u0131\u015f b\u00f6lg\u0259l\u0259rinin d\u00fczg\u00fcn se\u00e7ilm\u0259si, sat\u0131\u015f bazar\u0131na girm\u0259k \u00fc\u00e7\u00fcn b\u00fct\u00fcn mane\u0259l\u0259r a\u015f\u0131lmazd\u0131r v\u0259 s.) ;<\/p>\n\n\n\n<p>\u2022 M\u0259hsulun bazarda tan\u0131d\u0131lmas\u0131 vasit\u0259l\u0259ri n\u0259 q\u0259d\u0259r effektivdir, \u015firk\u0259tin bu bax\u0131mdan \u0259m\u0259liyyat planlar\u0131 n\u0259 q\u0259d\u0259r yax\u015f\u0131d\u0131r (sat\u0131\u015f strategiyas\u0131, reklam formalar\u0131 v\u0259 maliyy\u0259l\u0259\u015fdirm\u0259 s\u0259viyy\u0259si, dig\u0259r promosyon i\u015fl\u0259ri d\u00fczg\u00fcn se\u00e7ilib-se\u00e7ilm\u0259diyi, sat\u0131\u015f vasit\u0259\u00e7il\u0259rind\u0259n hans\u0131n\u0131n se\u00e7ildiyi v\u0259 niy\u0259, xammal v\u0259 materiallar\u0131n komponentl\u0259ri v\u0259 t\u0259chizat\u0131 m\u0259nb\u0259l\u0259rinin t\u0259dar\u00fck\u00e7\u00fcl\u0259ri n\u0259 q\u0259d\u0259r etibarl\u0131d\u0131r? m\u0259hsulun anbar v\u0259 da\u015f\u0131nma sxemi v\u0259 s.);<\/p>\n\n\n\n<p>Marketinq auditinin apar\u0131lmas\u0131na g\u00f6r\u0259 kim m\u0259suliyy\u0259t da\u015f\u0131y\u0131r?&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>D\u00fcnya t\u0259cr\u00fcb\u0259si g\u00f6st\u0259rir ki, 8-10 ild\u0259n bir t\u0259krar olunan iqtisadiyyat\u0131n inki\u015faf tempinin azalmas\u0131, b\u0259z\u0259n is\u0259 b\u00f6hran v\u0259ziyy\u0259ti yarand\u0131\u011f\u0131 hallarda \u0259n \u00e7ox ziyan g\u00f6r\u0259nl\u0259r (ist\u0259r m\u00fc\u0259ssis\u0259, ist\u0259r sah\u0259, ist\u0259rs\u0259 d\u0259 \u00f6lk\u0259 bax\u0131m\u0131ndan) strateji idar\u0259etm\u0259nin v\u0259 marketing i\u015fi a\u015fa\u011f\u0131 s\u0259viyy\u0259d\u0259 olanlar olur.<\/p>\n\n\n\n<p>\u0130dar\u0259etm\u0259d\u0259 yol veril\u0259n sistemli s\u0259hvl\u0259r, marketing strategiyas\u0131n\u0131n yoxlu\u011fu \u00fcmumi iqtisadi t\u0259n\u0259zz\u00fcl amill\u0259ri il\u0259 birl\u0259\u015f\u0259r\u0259k m\u00f6vcud durumun m\u0259nfi effektl\u0259rini d\u0259f\u0259l\u0259rl\u0259 art\u0131rmaqla \u00e7ox ciddi iqtisadi-maliyy\u0259 v\u0259 sosial-siyasi n\u0259tic\u0259l\u0259rin yaranmas\u0131na z\u0259min yarad\u0131r.<\/p>\n\n\n\n<p>Bu m\u0259nada iqtisadi durumun yax\u015f\u0131la\u015fmas\u0131 v\u0259 ya stabill\u0259\u015fm\u0259si \u00fc\u00e7\u00fcn konstruktiv idar\u0259etm\u0259 t\u0259yinatl\u0131 optimal marketinq startegiyas\u0131n\u0131n i\u015fl\u0259nib haz\u0131rlanmas\u0131 \u00e7ox \u00f6n\u0259mlidir. Bu bax\u0131mdan dig\u0259r vacib t\u0259dbirl\u0259rl\u0259 yana\u015f\u0131 menecment auditinin m\u00fcst\u0259qil t\u0259rkib hiss\u0259si olan marketinq auditinin t\u0259tbiqi x\u00fcsusi \u00f6n\u0259m k\u0259sb edir. M\u0259hz marketinq auditinin n\u0259tic\u0259l\u0259rini n\u0259z\u0259r\u0259 almaqla n\u0259z\u0259rd\u0259 tutulan strateji t\u0259\u015f\u0259bb\u00fcsl\u0259ri vaxt\u0131nda d\u00fczg\u00fcn s\u0259n\u0259tl\u0259ndirm\u0259kl\u0259 iqtisadi f\u0259aliyy\u0259tin t\u0259kmill\u0259\u015fdirilm\u0259sin\u0259 v\u0259 optimalla\u015fd\u0131r\u0131lmas\u0131na nail olmaq olar. Bazar iqtisadiyyat\u0131 \u015f\u0259raitind\u0259 x\u00fcsusi \u0259h\u0259miyy\u0259t k\u0259sb ed\u0259n marketinq sisteminin restrukturasiyas\u0131 v\u0259 ya optimalla\u015fd\u0131r\u0131lmas\u0131 marketinq auditinin \u0259sas t\u00f6hf\u0259si kimi d\u0259y\u0259rl\u0259ndirilir.<\/p>\n\n\n\n<p><strong>1.4 U\u011furlu Marketinq Auditinin komponentl\u0259ri;<\/strong><\/p>\n\n\n\n<p><em>Audit h\u0259rt\u0259r\u0259fli olmal\u0131d\u0131r<\/em>. Audit yaln\u0131z bir problemin q\u0259bul edildiyi sah\u0259l\u0259ri v\u0259 ya komandan\u0131n \u00fcst\u00fcn olduqlar\u0131n\u0131 bildiyi sah\u0259l\u0259ri deyil, marketinqin b\u00fct\u00fcn sah\u0259l\u0259rini \u0259hat\u0259 etm\u0259lidir. Vahid bir audit imkanlar\u0131 \u00fcz\u0259 \u00e7\u0131xarmaq \u00fc\u00e7\u00fcn \u0259n yax\u015f\u0131 yoldur v\u0259 \u0259vv\u0259ll\u0259r bilinm\u0259y\u0259n g\u00fcc sah\u0259l\u0259rini vur\u011fulaya bil\u0259r.<\/p>\n\n\n\n<p><em>Auditin sistemli olmas\u0131 laz\u0131md\u0131r<\/em>. Sifari\u015f v\u0259 s\u0259m\u0259r\u0259lilik u\u011furlu marketinq auditinin \u0259sas elementl\u0259ridir. Yoxlaman\u0131zda he\u00e7 bir bo\u015fluq olmamas\u0131n\u0131 t\u0259min etm\u0259k \u00fc\u00e7\u00fcn t\u0259\u015fkilat\u0131n\u0131zdak\u0131 h\u0259r bir m\u00fchiti, prinsipi, strategiyan\u0131 v\u0259 \u0259m\u0259liyyat\u0131 hesablamal\u0131s\u0131n\u0131z.<\/p>\n\n\n\n<p><em>Audit m\u00fcnt\u0259z\u0259m v\u0259 t\u0259krarlanan olmal\u0131d\u0131r<\/em>. B\u0259zi \u015firk\u0259tl\u0259r yaln\u0131z i\u015fl\u0259r d\u0259h\u015f\u0259tli d\u0259r\u0259c\u0259d\u0259 s\u0259hv oldu\u011fu zaman bir yoxlama apar\u0131r, amma ham\u0131m\u0131z\u0131n bildiyimiz kimi, bir unsiyan\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131 bir funt m\u00fcalic\u0259y\u0259 d\u0259y\u0259r. Periyodik marketinq yoxlamalar\u0131 aparmaq komandan\u0131za probleml\u0259ri erk\u0259n a\u015fkarlama\u011fa v\u0259 h\u0259ll etm\u0259y\u0259 imkan verir.<\/p>\n\n\n\n<p><strong>2. Sosial Audit<\/strong><\/p>\n\n\n\n<p><strong>2.1 Sosial Audit n\u0259dir?<\/strong><\/p>\n\n\n\n<p>Sosial amill\u0259rin v\u0259 insan kapital\u0131n\u0131n rolunun daha da g\u00fccl\u0259ndiyi m\u00fcasir iqtisadi \u015f\u0259raitd\u0259 auditin yeni bir sah\u0259si olan sosial audit\u0259 b\u00f6y\u00fck ehtiyac hiss olunur. Bir t\u0259r\u0259fd\u0259n sosial m\u0259suliyy\u0259t prinsipl\u0259rin\u0259 \u0259m\u0259l olunma d\u0259r\u0259c\u0259si, dig\u0259r t\u0259r\u0259fd\u0259n d\u0259 r\u0259qab\u0259tqabiliyy\u0259tliyin y\u00fcks\u0259ldilm\u0259si kimi m\u00fcasir \u00e7a\u011f\u0131r\u0131\u015flar\u0131n realla\u015fd\u0131r\u0131lmas\u0131 obyektiv sosial auditin t\u0259tbiqini z\u0259ruri edir. \u00d6z xarakterin\u0259 g\u00f6r\u0259 klassik maliyy\u0259 auditind\u0259n ciddi f\u0259rql\u0259ns\u0259 d\u0259 m\u0259qs\u0259d ox\u015farl\u0131\u011f\u0131 sosial auditin \u00f6lk\u0259mizd\u0259 dayan\u0131ql\u0131 inki\u015faf\u0131n yollar\u0131n\u0131n d\u00fczg\u00fcn se\u00e7ilm\u0259sind\u0259 f\u0259al rol oynaya bil\u0259r. Bel\u0259 ki, hey\u0259tin formala\u015fmas\u0131n\u0131n, \u0259m\u0259yin t\u0259\u015fkilinin v\u0259 normala\u015fd\u0131r\u0131lmas\u0131n\u0131n, hey\u0259tin inki\u015faf\u0131n\u0131n idar\u0259etm\u0259 sisteminin, ekoloji v\u0259ziyy\u0259tin v\u0259 s. auditinin apar\u0131lmas\u0131n\u0131 \u00f6z\u00fcnd\u0259 ehtiva ed\u0259n sosial audit \u00f6z n\u00f6vb\u0259sind\u0259 \u0259m\u0259liyyat x\u0259rcl\u0259rinin azalmas\u0131n\u0131; n\u00fcfuz v\u0259 reputasiyan\u0131n yax\u015f\u0131la\u015fd\u0131r\u0131lmas\u0131n\u0131, sat\u0131\u015f\u0131n artmas\u0131n\u0131 v\u0259 istehlak\u00e7\u0131lar\u0131n xo\u015f m\u00fcnasib\u0259tl\u0259rini (sadik); n\u0259zar\u0259t qurumlar\u0131 t\u0259r\u0259find\u0259n t\u0259zyiql\u0259rin azald\u0131lmas\u0131n\u0131, milli iqtisadiyyatda sosial g\u0259rginlik m\u0259nb\u0259l\u0259rinin a\u015fkar edilm\u0259sini v\u0259 m\u00fcvafiq t\u0259dbirl\u0259r g\u00f6r\u00fclm\u0259sini; kadr ax\u0131m\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131n\u0131; sosial norma v\u0259 qaydalar sisteminin beyn\u0259lxalq meyarlarla uzla\u015fmas\u0131n\u0131; \u0259m\u0259kda\u015flar\u0131n i\u015f\u0259 motivasiyalar\u0131n\u0131n y\u00fcks\u0259ldilm\u0259sini v\u0259 maliyy\u0259 m\u0259nb\u0259l\u0259rin\u0259 \u00e7\u0131x\u0131\u015f\u0131n m\u00fcmk\u00fcnl\u00fcy\u00fcn\u00fc t\u0259min edir.<strong><\/strong><\/p>\n\n\n\n<p>Sosial audit, bir \u015firk\u0259tin sosial m\u0259suliyy\u0259t v\u0259 \u015firk\u0259tin c\u0259miyy\u0259t\u0259 t\u0259siri il\u0259 ba\u011fl\u0131 s\u0259yl\u0259rinin, prosedurlar\u0131n\u0131n v\u0259 davran\u0131\u015f qaydalar\u0131n\u0131n r\u0259smi n\u0259z\u0259rd\u0259n ke\u00e7irilm\u0259sidir. Sosial audit, \u015firk\u0259tin h\u0259d\u0259fl\u0259rin\u0259 v\u0259 ya sosial m\u0259suliyy\u0259t meyarlar\u0131na n\u0259 d\u0259r\u0259c\u0259d\u0259 \u00e7atd\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259sidir.<\/p>\n\n\n\n<p>\u2022 Sosial audit, bir \u015firk\u0259tin sosial m\u0259suliyy\u0259t v\u0259 \u015firk\u0259tin c\u0259miyy\u0259t\u0259 t\u0259siri il\u0259 ba\u011fl\u0131 s\u0259yl\u0259rinin, prosedurlar\u0131n\u0131n v\u0259 davran\u0131\u015f qaydalar\u0131n\u0131n r\u0259smi n\u0259z\u0259rd\u0259n ke\u00e7irilm\u0259sidir.<\/p>\n\n\n\n<p>\u2022 Sosial audit, \u015firk\u0259tin h\u0259d\u0259fl\u0259rin\u0259 v\u0259 ya sosial m\u0259suliyy\u0259t meyarlar\u0131na n\u0259 d\u0259r\u0259c\u0259d\u0259 \u00e7atd\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259sidir.<\/p>\n\n\n\n<p>\u2022 \u0130deal olaraq \u015firk\u0259tl\u0259r m\u0259nf\u0259\u0259t v\u0259 sosial m\u0259suliyy\u0259t aras\u0131nda bir tarazl\u0131q yaratma\u011f\u0131 h\u0259d\u0259fl\u0259yirl\u0259r.<\/p>\n\n\n\n<p>Sosial audit, m\u00fc\u0259yy\u0259n bir i\u015fin c\u0259miyy\u0259t\u0259 nec\u0259 t\u0259sir etdiyinin daxili m\u00fcayin\u0259sidir. Yoxlama \u015firk\u0259tl\u0259r\u0259 \u00f6l\u00e7\u00fcl\u0259 bil\u0259n h\u0259d\u0259fl\u0259r v\u0259 meyarlar daxil ola bil\u0259c\u0259k h\u0259d\u0259fl\u0259rin\u0259 uy\u011fun olub-olmad\u0131\u011f\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259y\u0259 k\u00f6m\u0259k edir. Sosial audit, bir i\u015f \u00fc\u00e7\u00fcn g\u00f6r\u00fcl\u0259n t\u0259dbirl\u0259rin m\u00fcsb\u0259t v\u0259 ya m\u0259nfi q\u0259bul edildiyini g\u00f6rm\u0259yin bir yolu kimi xidm\u0259t edir v\u0259 bu m\u0259lumatlar\u0131 \u015firk\u0259tin \u00fcmumi ictimai n\u00fcfuzu il\u0259 \u0259laq\u0259l\u0259ndirir.<\/p>\n\n\n\n<p>Korporativ sosial m\u0259suliyy\u0259t d\u00f6vr\u00fcnd\u0259, \u015firk\u0259tl\u0259rin tez-tez istehlak\u00e7\u0131lara v\u0259 s\u0259hmdarlara d\u0259y\u0259r verm\u0259si, \u0259traf m\u00fchit v\u0259 sosial standartlara cavab verm\u0259si g\u00f6zl\u0259nilir. Sosial audit \u015firk\u0259tl\u0259rin c\u0259miyy\u0259tl\u0259 m\u00fcnasib\u0259tl\u0259rd\u0259 m\u00fcsb\u0259t imic yaratmas\u0131na, inki\u015faf etdirm\u0259sin\u0259 v\u0259 qorumas\u0131na k\u00f6m\u0259k ed\u0259 bil\u0259r. Bir \u00e7ox \u015firk\u0259t \u00fc\u00e7\u00fcn yax\u015f\u0131 bir ictimai fikir \u015firk\u0259tin m\u00fcsb\u0259t imicini formala\u015fd\u0131rma\u011fa k\u00f6m\u0259k edir v\u0259 n\u0259tic\u0259d\u0259 pis m\u0259tbuatdan qazanclara m\u0259nfi t\u0259sirl\u0259ri azald\u0131r.<\/p>\n\n\n\n<p>Sosial Auditd\u0259 ara\u015fd\u0131r\u0131lan madd\u0259l\u0259r;<\/p>\n\n\n\n<p>Sosial auditin \u0259hat\u0259 dair\u0259si m\u00fcxt\u0259lif v\u0259 geni\u015f ola bil\u0259r. Qiym\u0259tl\u0259ndirm\u0259y\u0259 sosial v\u0259 ictimai m\u0259suliyy\u0259t daxil olmaqla i\u015f\u00e7il\u0259rl\u0259 m\u00fcnasib\u0259t d\u0259 daxil edil\u0259 bil\u0259r. Sosial auditd\u0259n ibar\u0259t olan b\u0259zi t\u0259limatlar v\u0259 m\u00f6vzular a\u015fa\u011f\u0131dak\u0131lar\u0131 \u0259hat\u0259 edir:<\/p>\n\n\n\n<p>\u2022 \u0130ctimaiyy\u0259t\u0259 v\u0259 ya \u0259traf m\u00fchit\u0259 t\u0259siri il\u0259 ba\u011fl\u0131 h\u0259r hans\u0131 bir m\u0259s\u0259l\u0259nin a\u00e7\u0131qlanmas\u0131nda \u015f\u0259ffafl\u0131q.<\/p>\n\n\n\n<p>\u2022 M\u00fchasibat v\u0259 maliyy\u0259 \u015f\u0259ffafl\u0131\u011f\u0131<\/p>\n\n\n\n<p>\u2022 C\u0259miyy\u0259tin inki\u015faf\u0131 v\u0259 maliyy\u0259 t\u00f6hf\u0259l\u0259ri<\/p>\n\n\n\n<p>\u2022 Xeyriyy\u0259\u00e7ilik<\/p>\n\n\n\n<p>\u2022 \u0130\u015f\u00e7il\u0259rin k\u00f6n\u00fcll\u00fc f\u0259aliyy\u0259ti<\/p>\n\n\n\n<p>\u2022 Enerji istifad\u0259si<\/p>\n\n\n\n<p>\u2022 T\u0259hl\u00fck\u0259sizlik, t\u0259cav\u00fcz v\u0259 b\u0259rab\u0259r f\u00fcrs\u0259t daxil olmaqla i\u015f m\u00fchiti<\/p>\n\n\n\n<p>\u2022 \u0130\u015f\u00e7i maa\u015flar\u0131 v\u0259 m\u00fcavin\u0259tl\u0259ri<\/p>\n\n\n\n<p>\u2022 M\u00fcxt\u0259liflik<\/p>\n\n\n\n<p>Sosial audit\u0259 daxil olan madd\u0259l\u0259r \u00fc\u00e7\u00fcn standart yoxdur. Sosial audit ist\u0259y\u0259 ba\u011fl\u0131d\u0131r, bu da \u015firk\u0259tl\u0259rin n\u0259tic\u0259l\u0259rin ictimaiyy\u0259t\u0259 a\u00e7\u0131qlanmas\u0131n\u0131 v\u0259 ya yaln\u0131z daxild\u0259 istifad\u0259 etm\u0259sini se\u00e7\u0259 bil\u0259c\u0259yi dem\u0259kdir.<\/p>\n\n\n\n<p>Sosial auditl\u0259 \u0259laq\u0259li \u00e7eviklik, \u015firk\u0259tl\u0259r\u0259 m\u0259qs\u0259dl\u0259rin\u0259 \u0259sas\u0259n \u0259hat\u0259 dair\u0259sini geni\u015fl\u0259ndirm\u0259k v\u0259 ya m\u00fcqavil\u0259 ba\u011flamaq imkan\u0131 verir. Bir \u015firk\u0259t m\u00fc\u0259yy\u0259n bir q\u0259s\u0259b\u0259 v\u0259 ya \u015f\u0259h\u0259r\u0259 t\u0259sirini anlamaq ist\u0259s\u0259 d\u0259, dig\u0259r \u015firk\u0259tl\u0259r, b\u00fct\u00fcn bir d\u00f6vl\u0259ti, \u00f6lk\u0259ni v\u0259 ya b\u00fct\u00fcn d\u00fcnyan\u0131 \u0259hat\u0259 ed\u0259c\u0259k \u015f\u0259kild\u0259 auditin geni\u015fl\u0259ndirilm\u0259sini se\u00e7\u0259 bil\u0259r.<\/p>\n\n\n\n<p><strong>2.2 Sosial audit nec\u0259 apar\u0131l\u0131r?<\/strong><\/p>\n\n\n\n<p>\u2022 Raz\u0131l\u0131q almaq v\u0259 \u015firk\u0259t r\u0259hb\u0259rliyinin i\u015ftirak\u0131n\u0131 t\u0259min etm\u0259kdir. R\u0259hb\u0259rliyin sosial audit aparmaq ist\u0259yi \u0259n \u00e7ox \u015firk\u0259td\u0259 bir \u015fey oldu\u011fu zaman ortaya \u00e7\u0131x\u0131r v\u0259 \u0259n\u0259n\u0259vi metodlar bunun tam olaraq n\u0259yin v\u0259 nec\u0259 \u00f6hd\u0259sind\u0259n g\u0259l\u0259c\u0259yini bilmir.<\/p>\n\n\n\n<p>\u2022 Sosial audit \u00fc\u00e7\u00fcn r\u0259hb\u0259r komit\u0259nin formala\u015fd\u0131r\u0131lmas\u0131d\u0131r. Bir qayda olaraq, bu komit\u0259 \u015firk\u0259tin apar\u0131c\u0131 b\u00f6lm\u0259l\u0259rini t\u0259msil ed\u0259n top menecerl\u0259rind\u0259n v\u0259 birba\u015fa sosial yoxlamada i\u015ftirak ed\u0259c\u0259k menecerl\u0259rd\u0259n ibar\u0259tdir.<\/p>\n\n\n\n<p>\u2022 Auditorlar, apar\u0131c\u0131 menecerl\u0259r, t\u0259\u015fkilati inki\u015faf \u00fczr\u0259 m\u00fct\u0259x\u0259ssisl\u0259r komandas\u0131n\u0131n yarad\u0131lmas\u0131. Bu insanlar anket metodologiyas\u0131 v\u0259 anket haz\u0131rlamaq \u00fc\u00e7\u00fcn birlikd\u0259 \u00e7al\u0131\u015f\u0131rlar. Komanda \u015firk\u0259tin h\u0259qiqi t\u0259cr\u00fcb\u0259sinin onun vizionu v\u0259 missiyas\u0131 il\u0259 nec\u0259 uy\u011funla\u015fd\u0131\u011f\u0131n\u0131 ara\u015fd\u0131racaq.<\/p>\n\n\n\n<p>\u2022 Korporativ m\u0259d\u0259niyy\u0259tin diaqnostikas\u0131 v\u0259 t\u0259hlili v\u0259 t\u0259kmill\u0259\u015fdirilm\u0259sini t\u0259l\u0259b ed\u0259n funksional sah\u0259l\u0259rin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si: keyfiyy\u0259t idar\u0259etm\u0259si, istehlak\u00e7\u0131lar v\u0259 i\u015f\u00e7il\u0259rl\u0259 m\u00fcnasib\u0259tl\u0259r, \u0259traf m\u00fchitin qorunmas\u0131, yerli icmalarla m\u00fcnasib\u0259tl\u0259r. \u015eirk\u0259tin ehtiyaclar\u0131ndan as\u0131l\u0131 olaraq, t\u0259dqiqat\u0131n h\u0259d\u0259f qruplar\u0131 geni\u015fl\u0259ndiril\u0259 bil\u0259r (m\u0259s\u0259l\u0259n, investorlar, yerli v\u0259 federal orqanlarla \u0259laq\u0259l\u0259r).<\/p>\n\n\n\n<p>\u2022 \u015eirk\u0259tin b\u0259yan etdiyi missiya v\u0259 h\u0259d\u0259fl\u0259rin real t\u0259cr\u00fcb\u0259 il\u0259 \u00fcst-\u00fcst\u0259 d\u00fc\u015fm\u0259diyi sah\u0259l\u0259ri v\u0259 \u015f\u0259rtl\u0259ri g\u00f6st\u0259r\u0259n \u015firk\u0259t missiyas\u0131n\u0131n t\u0259hlili.<\/p>\n\n\n\n<p>\u2022 \u015eirk\u0259tin h\u0259d\u0259fl\u0259ri il\u0259 real t\u0259cr\u00fcb\u0259nin \u00fcst-\u00fcst\u0259 d\u00fc\u015fm\u0259m\u0259sinin g\u00f6r\u00fcn\u0259n v\u0259 gizli s\u0259b\u0259bl\u0259rini axtar\u0131n.<\/p>\n\n\n\n<p>\u2022 S\u0259nayed\u0259ki r\u0259qibl\u0259r aras\u0131ndak\u0131 ox\u015far probleml\u0259r haqq\u0131nda laz\u0131mi m\u0259lumatlar\u0131n toplanmas\u0131, m\u00fc\u0259yy\u0259n edilmi\u015f probleml\u0259r haqq\u0131nda bu c\u00fcr n\u00fcmun\u0259l\u0259rin ara\u015fd\u0131r\u0131lmas\u0131.<\/p>\n\n\n\n<p>\u2022 Problemli sah\u0259l\u0259rd\u0259 (istehlak\u00e7\u0131lar, i\u015f\u00e7il\u0259r, yerli v\u0259 federal s\u0259lahiyy\u0259tlil\u0259r) \u015firk\u0259tin sosial m\u0259suliyy\u0259tli davran\u0131\u015flar\u0131ndan g\u00f6zl\u0259ntil\u0259rini \u00f6yr\u0259nm\u0259k \u00fc\u00e7\u00fcn maraql\u0131 v\u0259 maraql\u0131 t\u0259r\u0259fl\u0259rl\u0259 m\u00fcsahib\u0259l\u0259r aparmaq.<\/p>\n\n\n\n<p>\u2022 Daxili m\u0259lumatlar\u0131n v\u0259 xarici g\u00f6zl\u0259ntil\u0259rin m\u00fcqayis\u0259sidir.<\/p>\n\n\n\n<p>\u2022 \u0130dar\u0259etm\u0259 komit\u0259si v\u0259 \u015firk\u0259t menecerl\u0259ri \u00fc\u00e7\u00fcn yekun hesabat t\u0259rtib etm\u0259k.<\/p>\n\n\n\n<p><strong>3. Uy\u011funluq v\u0259 S\u0259m\u0259r\u0259lilik Auditi<\/strong><\/p>\n\n\n\n<p><strong>3.1 Uy\u011funluq Auditinin m\u0259qs\u0259di<\/strong><\/p>\n\n\n\n<p>Uy\u011funluq auditinin \u0259sas m\u0259qs\u0259di n\u0259z\u0259rd\u0259 tutulan istifad\u0259\u00e7ini (istifad\u0259\u00e7il\u0259ri) audit olunan d\u00f6vl\u0259t t\u0259\u015fkilatlar\u0131n\u0131n parlament q\u0259rarlar\u0131na, qanunlara, qanunvericilik aktlar\u0131na, siyas\u0259tl\u0259r\u0259, m\u00fc\u0259yy\u0259n edilmi\u015f kodeksl\u0259r\u0259 v\u0259 raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f \u015f\u0259rtl\u0259r\u0259 riay\u0259t etm\u0259si il\u0259 ba\u011fl\u0131 m\u0259lumatla t\u0259min etm\u0259kdir. Bunlar audit olunacaq auditin predmeti\/m\u00fc\u0259ssis\u0259l\u0259ri idar\u0259 ed\u0259n m\u00fcvafiq r\u0259hb\u0259r s\u0259n\u0259dl\u0259ri formala\u015fd\u0131r\u0131r. Bu r\u0259hb\u0259r s\u0259n\u0259dl\u0259r meyarlar\u0131n m\u0259nb\u0259yini t\u0259\u015fkil edir.<\/p>\n\n\n\n<p>Uy\u011funluq auditin\u0259 qanunilik (uy\u011fun qanunlar, normativl\u0259r v\u0259 sazi\u015fl\u0259r kimi r\u0259smi meyarlara ba\u011fl\u0131l\u0131q) v\u0259\/v\u0259 ya d\u00fczg\u00fcnl\u00fck (sa\u011flam maliyy\u0259 idar\u0259etm\u0259sini v\u0259 d\u00f6vl\u0259t r\u0259smil\u0259rinin davran\u0131\u015f\u0131n\u0131 t\u0259nziml\u0259y\u0259n \u00fcmumi prinsipl\u0259r\u0259 riay\u0259t etm\u0259) aspektl\u0259rind\u0259n ibar\u0259tdir. Meyarlar\u0131n m\u0259nb\u0259yind\u0259n as\u0131l\u0131 olmayaraq auditor auditi ke\u00e7irir v\u0259 ISSAI 4000-d\u0259 qeyd olunan t\u0259l\u0259bl\u0259r\u0259 m\u00fcvafiq olaraq se\u00e7ilmi\u015f \u0259minlik s\u0259viyy\u0259si il\u0259 n\u0259tic\u0259ni formala\u015fd\u0131r\u0131r.<\/p>\n\n\n\n<p>Audit meyar\u0131 milli qanunvericilik v\u0259\/v\u0259 ya audit olunan t\u0259\u015fkilat\u0131n s\u0259lahiyy\u0259ti il\u0259 m\u00fc\u0259yy\u0259n oluna bil\u0259r. Bu hallarda, AAQ auditin \u0259hat\u0259 sah\u0259sin\u0259 h\u0259mi\u015f\u0259 t\u0259sir ed\u0259 bilm\u0259z.<\/p>\n\n\n\n<p>AAQ meyardan k\u0259narla\u015fmalar\u0131 m\u00fc\u0259yy\u0259n etm\u0259kl\u0259 v\u0259 bu bar\u0259d\u0259 hesabat verm\u0259kl\u0259 qabaqc\u0131l idar\u0259\u00e7iliyi t\u0259\u015fviq edir v\u0259 bel\u0259likl\u0259 d\u0259 d\u00fcz\u0259ldici (islahedici) t\u0259dbirl\u0259r g\u00f6r\u00fcl\u0259 bil\u0259r v\u0259 m\u0259sul \u015f\u0259xsl\u0259r \u00f6z h\u0259r\u0259k\u0259tl\u0259rin\u0259 g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb edil\u0259 bil\u0259rl\u0259r. Uy\u011funluq auditi f\u0259aliyy\u0259tl\u0259rin, maliyy\u0259 \u0259m\u0259liyyatlar\u0131 v\u0259 m\u0259lumat\u0131n b\u00fct\u00fcn \u0259h\u0259miyy\u0259tli aspektl\u0259r bax\u0131m\u0131ndan audit olunan t\u0259\u015fkilat\u0131 t\u0259nziml\u0259y\u0259n r\u0259hb\u0259r s\u0259n\u0259dl\u0259r\u0259 uy\u011funlu\u011funu qiym\u0259tl\u0259ndirm\u0259kl\u0259 ke\u00e7irilir. F\u0131r\u0131ldaq\u00e7\u0131l\u0131q bil\u0259r\u0259kd\u0259n yanl\u0131\u015f m\u0259lumat verm\u0259kdir v\u0259 \u015f\u0259ffafl\u0131q, hesabatl\u0131l\u0131q v\u0259 qabaqc\u0131l idar\u0259etm\u0259y\u0259 mane olan bir elementdir<\/p>\n\n\n\n<p>Uy\u011funluq auditi \u00fcmumi olaraq a\u015fa\u011f\u0131dak\u0131 \u015f\u0259kild\u0259 h\u0259yata ke\u00e7irilir:<\/p>\n\n\n\n<p>\u2022 M\u00fcst\u0259qil uy\u011funluq auditi kimi<\/p>\n\n\n\n<p>\u2022 Maliyy\u0259 hesabatlar\u0131n\u0131n auditi il\u0259 ba\u011fl\u0131<\/p>\n\n\n\n<p>\u2022 Perfomans auditi il\u0259 birg\u0259.<\/p>\n\n\n\n<p>Audit S\u00fcbutunun Qiym\u0259tl\u0259ndirilm\u0259si v\u0259 N\u0259tic\u0259l\u0259rin Formala\u015fd\u0131rmas\u0131 il\u0259 Ba\u011fl\u0131 T\u0259l\u0259bl\u0259r Auditor audit n\u0259tic\u0259si (n\u0259tic\u0259l\u0259ri) formala\u015fd\u0131rmaq m\u0259qs\u0259dil\u0259 \u0259ld\u0259 edilmi\u015f audit s\u00fcbutunu m\u00fc\u0259yy\u0259n edilmi\u015f audit meyar\u0131 il\u0259 m\u00fcqayis\u0259 etm\u0259lidir. Toplanm\u0131\u015f s\u00fcbutlar, h\u0259m\u00e7inin m\u00fc\u0259ssis\u0259l\u0259rin fikirl\u0259ri qiym\u0259tl\u0259ndiril\u0259rk\u0259n pe\u015f\u0259kar m\u00fchakim\u0259 v\u0259 inams\u0131zl\u0131q t\u0259tbiq olunur. Qiym\u0259tl\u0259ndirm\u0259 prosesind\u0259 auditor n\u0259tic\u0259 \u00e7\u0131xarmaq \u00fc\u00e7\u00fcn yet\u0259rli v\u0259 m\u00fcvafiq auditor s\u00fcbutlar\u0131n\u0131n olub-olmad\u0131\u011f\u0131n\u0131 qiym\u0259tl\u0259ndirir. Balansla\u015fd\u0131r\u0131lm\u0131\u015f v\u0259 obyektiv t\u0259s\u0259vv\u00fcr \u00fc\u00e7\u00fcn qiym\u0259tl\u0259ndirm\u0259 prosesind\u0259 audit t\u0259sbitl\u0259ri il\u0259 ba\u011fl\u0131 t\u0259min edilmi\u015f b\u00fct\u00fcn s\u00fcbutlar\u0131 n\u0259z\u0259rd\u0259n ke\u00e7irir. Yerin\u0259 yetirilmi\u015f i\u015fin \u0259hat\u0259 sah\u0259sini qiym\u0259tl\u0259ndirm\u0259kl\u0259, auditor \u00f6z\u00fcn\u00fcn n\u0259tic\u0259 \u00e7\u0131xara bil\u0259c\u0259yini m\u00fc\u0259yy\u0259n edir. \u0130\u015fin \u0259hat\u0259 sah\u0259si yet\u0259rli olmad\u0131qda, auditor i\u015fin \u0259hat\u0259 sah\u0259si il\u0259 ba\u011fl\u0131 m\u0259hdudiyy\u0259tl\u0259r s\u0259b\u0259bind\u0259n \u0259lav\u0259 prosedurlar\u0131 yerin\u0259 yetirm\u0259yi v\u0259 ya r\u0259yini d\u0259yi\u015fdirm\u0259yi n\u0259z\u0259rd\u0259n ke\u00e7ir\u0259 bil\u0259r.<\/p>\n\n\n\n<p><strong>3.2 Auditin s\u0259m\u0259r\u0259liliyi.<\/strong><\/p>\n\n\n\n<p>Auditin s\u0259m\u0259r\u0259liliyi, auditin diqq\u0259tini istifad\u0259 edilmi\u015f ehtiyatlar\u0131n optimal v\u0259 ya q\u0259na\u0259tb\u0259x\u015f istifad\u0259y\u0259 verildiyin\u0259, yaxud miqdar, keyfiyy\u0259t v\u0259 d\u00f6vretm\u0259 m\u00fcdd\u0259ti bax\u0131m\u0131ndan eyni v\u0259 ya ox\u015far n\u0259tic\u0259l\u0259rin daha az ehtiyatlarla \u0259ld\u0259 oluna bil\u0259c\u0259yin\u0259 y\u00f6n\u0259ldir. S\u0259m\u0259r\u0259lilik x\u0259rcl\u0259r il\u0259 ilkin n\u0259tic\u0259 aras\u0131ndak\u0131 \u0259laq\u0259ni qiym\u0259tl\u0259ndirir.<\/p>\n\n\n\n<p>S\u0259m\u0259r\u0259lilik nisbi bir anlay\u0131\u015fd\u0131r. Bir proses, al\u0259t v\u0259 ya proqram dig\u0259rind\u0259n daha \u00e7ox v\u0259 ya daha az s\u0259m\u0259r\u0259lidir. Bu o dem\u0259kdir ki, s\u0259m\u0259r\u0259liliyin auditi \u00fc\u00e7\u00fcn bir n\u00f6v m\u00fcqayis\u0259 etm\u0259k laz\u0131md\u0131r. S\u0259m\u0259r\u0259lilik y\u00f6n\u00fcml\u00fc audit, bu prosesl\u0259rd\u0259ki v\u0259 ya onlar\u0131n icras\u0131ndak\u0131 \u00e7at\u0131\u015fmazl\u0131qlar\u0131 a\u015fkar etm\u0259k \u00fc\u00e7\u00fcn x\u0259rcl\u0259rd\u0259n ilkin n\u0259tic\u0259y\u0259d\u0259k aparan prosesl\u0259ri d\u0259 ara\u015fd\u0131ra bil\u0259r. Bu, s\u0259m\u0259r\u0259liliyin \u00f6z\u00fcn\u00fc qiym\u0259tl\u0259ndirm\u0259d\u0259n, prosesl\u0259rin niy\u0259 s\u0259m\u0259r\u0259li oldu\u011funu daha yax\u015f\u0131 ba\u015fa d\u00fc\u015fm\u0259sin\u0259 s\u0259b\u0259b ola bil\u0259r.<\/p>\n\n\n\n<p>Audit s\u0259m\u0259r\u0259liliyi yoxlanmas\u0131 dedikd\u0259 a\u015fa\u011f\u0131dak\u0131lar n\u0259z\u0259rd\u0259 tutulur:<\/p>\n\n\n\n<p>\u2022 M\u00fchasibl\u0259rin yoxlan\u0131lmas\u0131;<\/p>\n\n\n\n<p>\u2022 \u0130\u015f\u00e7il\u0259rin yoxlanmas\u0131;<\/p>\n\n\n\n<p>\u2022 Avtomatla\u015fd\u0131rman\u0131n s\u0259viyy\u0259si;<\/p>\n\n\n\n<p>\u2022 \u0130T sisteminin s\u0259ri\u015ft\u0259sinin qiym\u0259tl\u0259ndirilm\u0259si;<\/p>\n\n\n\n<p>\u2022 Daxili n\u0259zar\u0259t sisteminin qiym\u0259tl\u0259ndirilm\u0259si;<\/p>\n\n\n\n<p>\u2022 N\u0259zar\u0259t etm\u0259 m\u00fchitinin qiym\u0259tl\u0259ndirilm\u0259si;<\/p>\n\n\n\n<p><strong>4. \u0130nformasiya Texnologiyalar\u0131n\u0131n Auditi (\u0130T Auditi)<\/strong><\/p>\n\n\n\n<p><strong>4.1 \u0130nformasiya Texnologiyalar\u0131 auditi n\u0259dir<\/strong><\/p>\n\n\n\n<p>\u0130T i\u015f prosesl\u0259rinin auditi &#8211; m\u00fc\u0259yy\u0259n bir keyfiyy\u0259t v\u0259 s\u0259m\u0259r\u0259lilik meyarlar\u0131 olan bir \u015firk\u0259tin m\u00fc\u0259yy\u0259n bir i\u015f prosesinin (l\u0259rinin) h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn vacib olan informasiya texnologiyalar\u0131 v\u0259 sisteml\u0259rinin t\u0259hlili v\u0259 qiym\u0259tl\u0259ndirilm\u0259si. \u0130nformasiya texnologiyalar\u0131n auditi zaman\u0131 \u015firk\u0259tin&nbsp; informasiya sisteml\u0259ri \u0259lav\u0259 olaraq yoxlamadan ke\u00e7irilir. Bu n\u00f6v auditin \u0259n vacib elementl\u0259rind\u0259n biri ara\u015fd\u0131r\u0131lm\u0131\u015f i\u015f prosesinin r\u0259smil\u0259\u015fdirilmi\u015f bir modelidir. Bu n\u00f6v audit, t\u0259hl\u00fck\u0259sizlik sisteminin etibarl\u0131l\u0131\u011f\u0131n\u0131, m\u0259lumat t\u0259hl\u00fck\u0259sizliyi qurulu\u015funu v\u0259 sistemin b\u00fct\u00f6vl\u00fcy\u00fcn\u00fc qiym\u0259tl\u0259ndirir v\u0259 yoxlay\u0131r ki, sistemin \u00e7\u0131xard\u0131\u011f\u0131 n\u0259tic\u0259 etibarl\u0131 olsun. Konkret olaraq, informasiya texnologiyalar\u0131 yoxlamalar\u0131 t\u0259\u015fkilat\u0131n m\u0259lumat aktivl\u0259rini qorumaq v\u0259 s\u0259lahiyy\u0259tli \u015f\u0259xsl\u0259r\u0259 m\u0259lumatlar\u0131 d\u00fczg\u00fcn paylamaq qabiliyy\u0259tini qiym\u0259tl\u0259ndirm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 olunur. Davaml\u0131 olaraq daha da m\u00fcr\u0259kk\u0259bl\u0259\u015f\u0259n informasiya texnologiyalar\u0131, t\u0259\u015fkilatlar\u0131n \u0259h\u0259miyy\u0259tli maliyy\u0259 v\u0259 zaman m\u0259nb\u0259l\u0259rini istehlak edir, eyni zamanda h\u0259r zaman adekvat t\u0259sir g\u00f6st\u0259rmir. M\u00fcsb\u0259t c\u0259h\u0259tl\u0259r t\u0259\u015fkilat r\u0259hb\u0259rliyi t\u0259r\u0259find\u0259n m\u00fct\u0259madi izl\u0259nilm\u0259sini t\u0259l\u0259b ed\u0259n yeni riskl\u0259r hesab\u0131na qurulur. Bu bax\u0131mdan, informasiya texnologiyalar\u0131n\u0131n yoxlan\u0131lmas\u0131, \u0130T-nin qiym\u0259tl\u0259ndirilm\u0259si v\u0259 \u0130T r\u0259hb\u0259rliyi il\u0259 ba\u011fl\u0131 q\u0259rarlar\u0131n q\u0259bul edilm\u0259si \u00fc\u00e7\u00fcn sisteml\u0259\u015fdirilmi\u015f v\u0259 etibarl\u0131 m\u0259lumat \u0259ld\u0259 etm\u0259k m\u0259qs\u0259di il\u0259 apar\u0131l\u0131r.<\/p>\n\n\n\n<p>B\u0259z\u0259n, maliyy\u0259 auditi d\u0259 texnologiyan\u0131n artd\u0131\u011f\u0131 v\u0259 m\u00fc\u015ft\u0259rinin maliyy\u0259 hesabatlar\u0131n\u0131n \u0259ks\u0259riyy\u0259tinin m\u00fcr\u0259kk\u0259b m\u00fchasibat proqram\u0131 il\u0259 qeyd edildiyi \u00fc\u00e7\u00fcn \u0130T auditinin apar\u0131lmas\u0131n\u0131 t\u0259l\u0259b edir. Normalda, maliyy\u0259 hesabatlar\u0131n\u0131n haz\u0131rlanmas\u0131nda istifad\u0259 olunan informasiya sisteml\u0259rin\u0259 (proqram t\u0259minat\u0131na) etibar etm\u0259zd\u0259n \u0259vv\u0259l, bu informasiya sistemini yoxlamaq v\u0259 n\u0259z\u0259rd\u0259n ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn \u0130T, yoxlama qruplar\u0131na sahib olmaq laz\u0131md\u0131r. \u0130T auditi d\u0259 maliyy\u0259 auditind\u0259n ayr\u0131 t\u0259klif olunur v\u0259 t\u0259l\u0259b olunur.Bildiyiniz kimi, b\u00f6y\u00fck firmalar\u0131n \u0259ks\u0259riyy\u0259ti bu c\u00fcr xidm\u0259t g\u00f6st\u0259rir. Onlar yaln\u0131z \u0130T auditini t\u0259min etmir, h\u0259m d\u0259 informasiya sistemi sah\u0259l\u0259rind\u0259 m\u0259sl\u0259h\u0259t\u00e7i t\u0259klif edirl\u0259r.<\/p>\n\n\n\n<p>Buraya effektivlik v\u0259 t\u0259hl\u00fck\u0259sizlik protokollar\u0131, inki\u015faf prosesl\u0259ri v\u0259 \u0130T r\u0259hb\u0259rliyi v\u0259<\/p>\n\n\n\n<p>ya n\u0259zar\u0259ti daxildir, bunlarla m\u0259hdudla\u015fm\u0131r, h\u0259m\u00e7inin qura\u015fd\u0131rma n\u0259zar\u0259tl\u0259ri&nbsp; d\u0259 laz\u0131ml\u0131d\u0131r, lakin&nbsp; kifay\u0259t q\u0259d\u0259r t\u0259hl\u00fck\u0259sizlik t\u0259min etm\u0259k \u00fc\u00e7\u00fcn yet\u0259rsizdir. T\u0259hl\u00fck\u0259sizliy\u0259 cavabdeh olan \u015f\u0259xsl\u0259r, n\u0259zar\u0259tin t\u0259yin olundu\u011fu kimi qura\u015fd\u0131r\u0131l\u0131b-qura\u015fd\u0131r\u0131lmad\u0131\u011f\u0131n\u0131, t\u0259hl\u00fck\u0259sizlikd\u0259 h\u0259r hans\u0131 bir pozuntu ba\u015f verdiyind\u0259 effektiv olub-olmad\u0131\u011f\u0131n\u0131 v\u0259 bu ba\u015f ver\u0259rs\u0259, g\u0259l\u0259c\u0259k pozuntular\u0131n qar\u015f\u0131s\u0131n\u0131 almaq \u00fc\u00e7\u00fcn hans\u0131 add\u0131mlar\u0131n at\u0131laca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnm\u0259lidirl\u0259r. Bu sor\u011fular m\u00fcst\u0259qil v\u0259 q\u0259r\u0259zsiz m\u00fc\u015fahid\u0259\u00e7il\u0259r t\u0259r\u0259find\u0259n cavabland\u0131r\u0131lmal\u0131d\u0131r. Bu m\u00fc\u015fahid\u0259\u00e7il\u0259r informasiya sisteml\u0259rinin yoxlan\u0131lmas\u0131 v\u0259zif\u0259sini yerin\u0259 yetirirl\u0259r. \u0130nformasiya Sisteml\u0259ri m\u00fchitind\u0259 audit, informasiya sisteml\u0259rinin, onlar\u0131n giri\u015fl\u0259rinin, \u00e7\u0131x\u0131\u015flar\u0131n\u0131n v\u0259 i\u015fl\u0259nm\u0259sinin yoxlan\u0131lmas\u0131d\u0131r.<\/p>\n\n\n\n<p><strong>4.2 \u0130nformasiya texnologiyalar\u0131 auditin prinsipl\u0259ri<\/strong><\/p>\n\n\n\n<p>\u0130nformasiya texnologiyalar\u0131 audit prinsipl\u0259ri:<\/p>\n\n\n\n<p>1) m\u00fcst\u0259qillik v\u0259 obyektivlik;<\/p>\n\n\n\n<p>2) pe\u015f\u0259 s\u0259ri\u015ft\u0259si;<\/p>\n\n\n\n<p>3) m\u0259xfilik.<\/p>\n\n\n\n<p>Auditor hesabat\u0131n\u0131n d\u0259y\u0259ri \u00fc\u00e7\u00fcn meyarlar:<\/p>\n\n\n\n<p>1) Etibarl\u0131l\u0131q: n\u0259tic\u0259l\u0259r yenid\u0259n yoxlan\u0131la bil\u0259n faktlara v\u0259 kifay\u0259t q\u0259d\u0259r m\u0259lumat\u0131n \u00f6yr\u0259nilm\u0259sin\u0259 \u0259saslan\u0131r.<\/p>\n\n\n\n<p>2) Uy\u011funluq: t\u0259dqiqat onsuz da realla\u015fan v\u0259 ya q\u0131sa m\u00fcdd\u0259td\u0259 realla\u015fma ehtimal\u0131 y\u00fcks\u0259k olan probleml\u0259r\u0259 v\u0259 riskl\u0259r\u0259 y\u00f6n\u0259lmi\u015fdir.<\/p>\n\n\n\n<p>3) Ayd\u0131nl\u0131q: M\u0259lumat y\u00fcks\u0259k s\u0259viyy\u0259li r\u0259hb\u0259rlik \u00fc\u00e7\u00fcn i\u015f bax\u0131m\u0131ndan \u00fcmumi n\u0259tic\u0259l\u0259rd\u0259n, \u0130T r\u0259hb\u0259rliyi \u00fc\u00e7\u00fcn x\u00fcsusi aspektl\u0259r daxil olmaqla x\u00fcsusi t\u00f6vsiy\u0259l\u0259r\u0259 q\u0259d\u0259r strukturla\u015fd\u0131r\u0131lm\u0131\u015f \u015f\u0259kild\u0259 t\u0259qdim olunur.<\/p>\n\n\n\n<p>4) Faydal\u0131l\u0131q (t\u0259tbiq edil\u0259 bil\u0259nlik): informasiya, \u0130T idar\u0259etm\u0259 sisteminin t\u0259kmill\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn proqramlar\u0131n formala\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 maksimum d\u0259r\u0259c\u0259d\u0259 uy\u011funla\u015fd\u0131r\u0131lm\u0131\u015fd\u0131r.<\/p>\n\n\n\n<p><strong>4.3 \u0130nformasiya Texnologiyalar\u0131 Auditinin M\u0259qs\u0259dl\u0259ri<\/strong><\/p>\n\n\n\n<p>\u0130T auditinin m\u0259qs\u0259dl\u0259ri h\u0259mi\u015f\u0259 bir t\u0259\u015fkilat\u0131n, \u015firk\u0259tin r\u0259hb\u0259rliyinin maraqlar\u0131 sah\u0259sin\u0259 aiddir. S\u0259ri\u015ft\u0259li v\u0259 s\u0259m\u0259r\u0259li apar\u0131lm\u0131\u015f \u0130T auditi a\u015fa\u011f\u0131dak\u0131lara imkan verir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130nformasiya sistemind\u0259ki probleml\u0259rin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si v\u0259 t\u0259hlili, bunlar\u0131n aradan qald\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn optimal yollar\u0131n haz\u0131rlanmas\u0131.<\/li>\n\n\n\n<li>\u0130T auditi, t\u0259\u015fkilat\u0131n\u0131zda m\u00f6vcud olan \u0130T h\u0259ll\u0259rinin v\u0259 m\u0259lumat sisteminin t\u0259\u015fkilati qurulu\u015funun biznes h\u0259d\u0259fl\u0259rin\u0259 nec\u0259 uy\u011fun olmas\u0131 sual\u0131na cavab verir.<\/li>\n\n\n\n<li>\u015eirk\u0259tiniz xarici t\u0259r\u0259fda\u015flarla i\u015f apar\u0131rsa, m\u0259lumat sisteminin funksionall\u0131\u011f\u0131 v\u0259 y\u00fcks\u0259k s\u0259viyy\u0259d\u0259 t\u0259hl\u00fck\u0259sizlik t\u0259hl\u00fck\u0259sizliyi ikiqat vacibdir. B\u0259z\u0259n bu m\u0259s\u0259l\u0259l\u0259r\u0259 kifay\u0259t q\u0259d\u0259r diqq\u0259t yetirilm\u0259m\u0259si g\u0259lirli m\u00fcqavil\u0259l\u0259rin pozulmas\u0131na s\u0259b\u0259b olur. \u0130T auditi, m\u0259lumat sisteminin beyn\u0259lxalq standartlara uy\u011funlu\u011funu qiym\u0259tl\u0259ndirm\u0259y\u0259 v\u0259 vaxt\u0131nda modernl\u0259\u015fdirm\u0259y\u0259 imkan verir.<\/li>\n\n\n\n<li>Audit yeni B\u0130S-in inki\u015faf\u0131 v\u0259 t\u0259tbiqinin t\u0259hlilin\u0259 y\u00f6n\u0259ldil\u0259 bil\u0259r.<\/li>\n\n\n\n<li>\u0130T auditi, informasiya sisteml\u0259rin\u0259 texniki xidm\u0259tin v\u0259 texniki d\u0259st\u0259yin effektivliyini qiym\u0259tl\u0259ndirm\u0259y\u0259 imkan verir.<\/li>\n\n\n\n<li>\u0130T auditi, informasiya t\u0259hl\u00fck\u0259sizliyi sisteminin auditinin ayr\u0131lmaz hiss\u0259si olmaqla yana\u015f\u0131, x\u0259rcl\u0259rin optimalla\u015fd\u0131r\u0131lmas\u0131 probleml\u0259rinin h\u0259lli \u00fc\u00e7\u00fcn ilkin m\u0259rh\u0259l\u0259 rolunu oynay\u0131r.<\/li>\n\n\n\n<li>Yeni \u0130T al\u0259tl\u0259rini t\u0259qdim etm\u0259k v\u0259 s\u00fcr\u0259tli v\u0259 yay\u0131lm\u0131\u015f n\u0259tic\u0259l\u0259r \u0259ld\u0259 etm\u0259k \u00fc\u00e7\u00fcn vaxt\u0131n\u0131z\u0131 azald\u0131n. Eyni zamanda, \u0130T sektorunda rasionalizasiya v\u0259 x\u0259rcl\u0259rin azald\u0131lmas\u0131 aktual m\u0259s\u0259l\u0259y\u0259 \u00e7evrilir. \u0130T auditi, i\u015f prosesl\u0259riniz\u0259 x\u0259l\u0259l g\u0259tirm\u0259d\u0259n IT-y\u0259 daha az x\u0259rcl\u0259m\u0259 f\u00fcrs\u0259ti tapma\u011fa k\u00f6m\u0259k edir.<\/li>\n<\/ul>\n\n\n\n<p>H\u0259m\u00e7inin, \u0130T auditi bir \u015firk\u0259tin informasiya sisteminin inki\u015faf\u0131 strategiyas\u0131n\u0131n haz\u0131rlanmas\u0131nda ilk v\u0259 m\u0259cburi add\u0131md\u0131r. M\u00f6vcud potensial\u0131n y\u00fcks\u0259k keyfiyy\u0259tli auditinin olmamas\u0131 \u015firk\u0259tin r\u0259hb\u0259rind\u0259n IP-nin m\u00f6vcud v\u0259ziyy\u0259tinin \u0259sl m\u0259nz\u0259r\u0259sini gizl\u0259dir, bu da onun d\u0259yi\u015fm\u0259si v\u0259 inki\u015faf\u0131 il\u0259 ba\u011fl\u0131 d\u00fczg\u00fcn, iqtisadi c\u0259h\u0259td\u0259n \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rarlar q\u0259bul etm\u0259y\u0259 imkan verm\u0259m\u0259si dem\u0259kdir. . \u0130T auditi m\u00f6vcud m\u0259lumat m\u0259nb\u0259l\u0259rini v\u0259 \u015firk\u0259tin cari v\u0259 g\u0259l\u0259c\u0259k h\u0259d\u0259fl\u0259rin\u0259 uy\u011funlu\u011funu qiym\u0259tl\u0259ndirir. Bu qiym\u0259tl\u0259ndirm\u0259nin n\u0259tic\u0259l\u0259rin\u0259 \u0259sas\u0259n, \u0130T auditi \u015firk\u0259t\u0259 m\u00f6vcud potensialdan maksimum d\u0259r\u0259c\u0259d\u0259 istifad\u0259 etm\u0259sini v\u0259 bununla da laz\u0131ms\u0131z modernl\u0259\u015fm\u0259 x\u0259rcl\u0259rind\u0259n \u00e7\u0259kinm\u0259sini t\u0259min ed\u0259n h\u0259ll\u0259r t\u00f6vsiy\u0259 edir.<\/p>\n\n\n\n<p>S\u0259ri\u015ft\u0259li \u015f\u0259kild\u0259 apar\u0131lm\u0131\u015f bir \u0130T auditi m\u00f6vcud avadanl\u0131qlar\u0131n hans\u0131 tap\u015f\u0131r\u0131qlar\u0131 h\u0259ll ed\u0259 bil\u0259c\u0259yini v\u0259 yenisinin al\u0131nmas\u0131n\u0131 t\u0259l\u0259b ed\u0259c\u0259yini g\u00f6st\u0259rir. Bundan \u0259lav\u0259, \u0130T auditi, m\u0259lumat sisteml\u0259rinin saxlan\u0131lmas\u0131 v\u0259 sahib olma x\u0259rcl\u0259rini qiym\u0259tl\u0259ndirm\u0259y\u0259 v\u0259 azaltma\u011fa imkan verir.<\/p>\n\n\n\n<p>\u0130nformasiyan\u0131n qorunmas\u0131 sah\u0259sind\u0259 riskl\u0259rin analizi d\u0259 ilkin \u0130T auditi olmadan m\u00fcmk\u00fcn deyil. \u015eirk\u0259t r\u0259hb\u0259ri, bir qayda olaraq, m\u0259xfi m\u0259lumatlar\u0131n s\u0131za bil\u0259c\u0259yi \u0130D-nin \u201cz\u0259if n\u00f6qt\u0259l\u0259ri\u201d bar\u0259d\u0259 m\u0259lumatl\u0131 deyil. \u0130T auditi menecer\u0259 \u015firk\u0259tinin informasiya t\u0259hl\u00fck\u0259sizliyi d\u0259r\u0259c\u0259si haqq\u0131nda tam hesabat t\u0259qdim edir v\u0259 vaxt\u0131nda t\u0259dbirl\u0259r g\u00f6rm\u0259sin\u0259 imkan verir.<\/p>\n\n\n\n<p>Yeni xidm\u0259tl\u0259rin t\u0259tbiqi v\u0259 onlar\u0131n m\u00f6vcud informasiya sistemi il\u0259 konfiqurasiyas\u0131 da ilkin \u0130T auditini t\u0259l\u0259b edir.<\/p>\n\n\n\n<p><strong>4.4 \u0130nformasiya texnologiyalar\u0131 auditinin n\u00f6vl\u0259ri<\/strong><\/p>\n\n\n\n<p>\u0130\u015fimizd\u0259 \u0130T auditinin a\u015fa\u011f\u0131dak\u0131 n\u00f6vl\u0259rini ay\u0131r\u0131r\u0131q:<\/p>\n\n\n\n<p><em>\u0130T sor\u011fusu (&#8220;inventar&#8221;)<\/em> &#8211; sonrak\u0131 i\u015f \u00fc\u00e7\u00fcn z\u0259ruri olan m\u0259lumatlar\u0131n toplanmas\u0131 (m\u0259s\u0259l\u0259n, yeni bir informasiya sisteminin t\u0259tbiqi bar\u0259d\u0259), \u0130T-nin m\u00f6vcud v\u0259ziyy\u0259tini d\u00fczg\u00fcn v\u0259 etibarl\u0131 \u015f\u0259kild\u0259 qeyd etm\u0259si t\u0259l\u0259b olunduqda. Bu n\u00f6v \u0130T ara\u015fd\u0131rmas\u0131nda \u00fcmumiyy\u0259tl\u0259 t\u0259hlil v\u0259 qiym\u0259tl\u0259ndirm\u0259l\u0259r apar\u0131lm\u0131r;<\/p>\n\n\n\n<p><em>\u0130T-nin ekspert qiym\u0259tl\u0259ndirm\u0259si<\/em> &#8211; avadanl\u0131q v\u0259 \u0130T xidm\u0259tl\u0259rinin al\u0131nmas\u0131na dizayn h\u0259ll\u0259rinin v\u0259 \/ v\u0259 ya investisiyalar\u0131n adekvatl\u0131\u011f\u0131n\u0131n t\u0259hlili;<\/p>\n\n\n\n<p>\u0130T layih\u0259l\u0259rinin v\u0259 ya dizayn h\u0259ll\u0259rinin qiym\u0259tl\u0259ndirilm\u0259si;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130T-y\u0259 investisiya qoyulu\u015funun qiym\u0259tl\u0259ndirilm\u0259si;<\/li>\n\n\n\n<li>\u015eirk\u0259tin \u0130T komponentinin d\u0259y\u0259rinin qiym\u0259tl\u0259ndirilm\u0259si;<\/li>\n\n\n\n<li>\u0130T infrastrukturunun d\u0259yi\u015fdirilm\u0259sinin m\u00fcmk\u00fcnl\u00fcy\u00fcn\u00fcn qiym\u0259tl\u0259ndirilm\u0259si;<\/li>\n\n\n\n<li>\u0130T \u0259m\u0259liyyat\u0131n\u0131n t\u0259\u015fkilinin qiym\u0259tl\u0259ndirilm\u0259si;<\/li>\n\n\n\n<li>\u0130T istifad\u0259\u00e7i t\u0259liminin qiym\u0259tl\u0259ndirilm\u0259si.<\/li>\n<\/ul>\n\n\n\n<p><em>\u0130T texniki audit<\/em> &#8211; m\u0259lumatlar\u0131n toplanmas\u0131, t\u0259hlili v\u0259 \u0130T infrastrukturunun spesifik texniki elementl\u0259rinin f\u0259aliyy\u0259tinin yax\u015f\u0131la\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn t\u00f6vsiy\u0259l\u0259rin verilm\u0259si. Bu audit n\u00f6v\u00fc t\u0259dqiqat\u0131n ki\u00e7ik miqyasl\u0131 v\u0259 dar texniki ixtisasla\u015fmas\u0131 il\u0259 xarakteriz\u0259 olunur.<\/p>\n\n\n\n<p><em>\u0130T i\u015f prosesl\u0259rinin auditi<\/em> &#8211; m\u00fc\u0259yy\u0259n bir keyfiyy\u0259t v\u0259 s\u0259m\u0259r\u0259lilik meyarlar\u0131 olan bir \u015firk\u0259tin m\u00fc\u0259yy\u0259n bir i\u015f prosesinin (l\u0259rinin) h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn kritik olan informasiya texnologiyalar\u0131 v\u0259 sisteml\u0259rinin t\u0259hlili v\u0259 qiym\u0259tl\u0259ndirilm\u0259si. Bu n\u00f6v auditin \u0259n vacib elementl\u0259rind\u0259n biri ara\u015fd\u0131r\u0131lm\u0131\u015f i\u015f prosesinin r\u0259smil\u0259\u015fdirilmi\u015f bir modelidir. Bir qayda olaraq, \u0130T i\u015f prosesl\u0259rinin auditini aparark\u0259n:<\/p>\n\n\n\n<p>Prosesd\u0259n m\u0259sul \u015f\u0259xsi (prosesin sahibini), istifad\u0259\u00e7il\u0259ri v\u0259 i\u015f prosesinin i\u015ftirak\u00e7\u0131lar\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130stifad\u0259 olunan avadanl\u0131q v\u0259 proqram t\u0259minat\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k;<\/li>\n\n\n\n<li>Xidm\u0259t i\u015f\u00e7il\u0259ri v\u0259 istifad\u0259\u00e7il\u0259rinin h\u0259r\u0259k\u0259tl\u0259rini qiym\u0259tl\u0259ndirm\u0259k;<\/li>\n\n\n\n<li>Dizayn v\u0259 normativ s\u0259n\u0259dl\u0259ri t\u0259hlil etm\u0259k.<\/li>\n<\/ul>\n\n\n\n<p><em>\u0130T audit kriteriyalar\u0131<\/em> <em>&#8211; <\/em>m\u0259lumatlar\u0131n toplanmas\u0131, t\u0259hlili v\u0259 b\u0259zi se\u00e7ilmi\u015f \u0130T meyarlar\u0131 \u00fc\u00e7\u00fcn t\u00f6vsiy\u0259l\u0259rin verilm\u0259si (t\u0259hl\u00fck\u0259sizlik, performans, etibarl\u0131l\u0131q, m\u00f6vcudluq v\u0259 s.). M\u00fc\u0259yy\u0259n bir qiym\u0259tl\u0259ndirm\u0259 meyar\u0131na uy\u011fun olaraq bir yoxlama aparark\u0259n, yaln\u0131z \u0130T infrastrukturunun ayr\u0131 bir elementini deyil, b\u00fct\u00fcn proqram v\u0259 avadanl\u0131q d\u0259stini, onlar\u0131n b\u00fct\u00fcn t\u0259\u015fkilat boyu d\u0259st\u0259kl\u0259nm\u0259si v\u0259 istismar\u0131 prosesl\u0259rini ara\u015fd\u0131rmaq ad\u0259tlidir.<\/p>\n\n\n\n<p><em>Kompleks (b\u0259z\u0259n strateji d\u0259 adland\u0131r\u0131l\u0131r) \u0130T auditi<\/em> &#8211; i\u015f prosesl\u0259rinin \u0259laq\u0259l\u0259ndirilm\u0259sinin, onlar\u0131n t\u0259l\u0259bl\u0259rinin, informasiya v\u0259 \u0259laq\u0259li texnologiyalar\u0131n t\u0259yini v\u0259 t\u0259hlili, bir s\u0131ra proqram v\u0259 avadanl\u0131q al\u0259tl\u0259rinin uy\u011funlu\u011funu m\u00fcqayis\u0259 etm\u0259k \u00fc\u00e7\u00fcn h\u0259yata ke\u00e7irilmi\u015f bir audit IT \u015firk\u0259tin i\u015finin ehtiyaclar\u0131na.<\/p>\n\n\n\n<p><em>\u0130nformasiya sisteml\u0259rinin auditi proseduras\u0131<\/em><em><\/em><\/p>\n\n\n\n<p>\u0130nformasiya sisteml\u0259rinin auditi proseduras\u0131 m\u0259lumat toplusundan, onlar\u0131n analizi<br>\u0130nformasiya sisteml\u0259rinin auditi proseduras\u0131 m\u0259lumat toplusundan, onlar\u0131n analizi v\u0259 \u015firk\u0259td\u0259ki informasiya resurslar\u0131n\u0131n hal-haz\u0131rdak\u0131 v\u0259ziyy\u0259ti il\u0259 ba\u011fl\u0131 hesabat\u0131n haz\u0131rlanmas\u0131n\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdirir. \u018fsas\u0259n, \u0259sas biznes prosesl\u0259rin\u0259 t\u0259sir ed\u0259 bil\u0259c\u0259k informasiya riski v\u0259 m\u00fcmk\u00fcn ola bil\u0259c\u0259k neqativ faktorlar qiym\u0259tl\u0259ndirilir. Auditin n\u0259tic\u0259l\u0259ri \u0130KT (\u0130nformasiya Kommunikasiya Texnologiyalar\u0131) b\u00f6lm\u0259sinin x\u0259rcl\u0259rin optimalla\u015fd\u0131r\u0131lmas\u0131 v\u0259 effektivliyin y\u00fcks\u0259ldilm\u0259si kimi m\u0259s\u0259l\u0259l\u0259ri h\u0259ll etm\u0259y\u0259 k\u00f6m\u0259k edir, h\u0259m\u00e7inin \u015firk\u0259tin uzunm\u00fcdd\u0259tli \u0130KT strategiyas\u0131n\u0131n formala\u015fd\u0131r\u0131lmas\u0131n\u0131n \u0259sas\u0131n\u0131 t\u0259\u015fkil edir.<\/p>\n\n\n\n<p>\u0130KT audit \u00f6z\u00fcnd\u0259 \u015firk\u0259t t\u0259r\u0259find\u0259n informasiya texnologiyalar\u0131n\u0131n i\u015fl\u0259nm\u0259sinin m\u00fcst\u0259qil qiym\u0259tl\u0259ndirilm\u0259sini ehtiva edir. Bu ara\u015fd\u0131rmalar\u0131n \u0259sas\u0131nda \u0130KT infrastrukturunun \u0130KT konsaltinq obyektind\u0259 t\u0259\u015fkili v\u0259 optimalla\u015fd\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 m\u0259sl\u0259h\u0259tl\u0259r t\u0259qdim olunur.<\/p>\n\n\n\n<p><em>\u0130KT ifrastukturunun kompleks auditi<\/em><em><\/em><\/p>\n\n\n\n<p>\u015eirk\u0259td\u0259 olan \u0130KT-infrastruktur biznesin t\u0259l\u0259bl\u0259rin\u0259 cavab verib verm\u0259diyini a\u015fkar edir. Kompleks (b\u0259z\u0259n strateji d\u0259 adland\u0131r\u0131l\u0131r) \u0130T auditi &#8211; i\u015f prosesl\u0259rinin \u0259laq\u0259l\u0259ndirilm\u0259sinin, t\u0259l\u0259bl\u0259rinin, m\u0259lumat v\u0259 \u0259laq\u0259li texnoloji xidm\u0259tl\u0259rin t\u0259hlili v\u0259 t\u0259hlili, bir s\u0131ra proqram v\u0259 avadanl\u0131q al\u0259tl\u0259rinin uy\u011funla\u015fd\u0131r\u0131lmas\u0131 il\u0259 m\u00fcqayis\u0259 edilm\u0259si \u00fc\u00e7\u00fcn bir \u015firk\u0259tin i\u015fin\u0259 dair i\u015fl\u0259rin apar\u0131lmas\u0131. Auditin gedi\u015find\u0259 m\u00f6vcud \u0130KT infrastukturunun biznes prosesl\u0259rin\u0259 uy\u011funluq analizi yerin\u0259 yetirilir.\u00d6z\u00fcnd\u0259 a\u015fa\u011f\u0131dak\u0131lar\u0131 birl\u0259\u015fdirir: \u015firk\u0259tin t\u0259\u015fkilati strukturunun analizi, \u015f\u00f6b\u0259l\u0259rin ierarxiyas\u0131, daxili s\u0259n\u0259dl\u0259rin d\u00f6vriyy\u0259si, u\u00e7ot siyas\u0259ti, \u0130KT infrastrukturu t\u0259r\u0259find\u0259n istifad\u0259 olunan modullar\u0131n \u015f\u00f6b\u0259l\u0259rin real t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun g\u0259lm\u0259si. Kompleks audit \u00f6z\u00fcnd\u0259 auditin b\u00fct\u00fcn dig\u0259r n\u00f6vl\u0259rinin h\u0259yata ke\u00e7irilm\u0259si v\u0259 \u0259ld\u0259 olunan n\u0259tic\u0259l\u0259rin kompleks analizini ehtiva edir.<\/p>\n\n\n\n<p>\u018fld\u0259 olunmu\u015f informasiya avtomatizasiya strategiyas\u0131n\u0131n qurulmas\u0131n\u0131n v\u0259 \u0130KT infrastrukturuna daha effektiv yat\u0131r\u0131m yollar\u0131n\u0131n t\u0259yin edilm\u0259sinin \u0259sas\u0131n\u0131 t\u0259\u015fkil edir.<\/p>\n\n\n\n<p><em>Texnolji infrastrukturun auditi<\/em><\/p>\n\n\n\n<p>Texnolji infrastrukturun auditi sifari\u015f\u00e7iy\u0259 cari t\u0259rkibin v\u0259 texnoloji platformalar\u0131n, \u015f\u0259b\u0259k\u0259l\u0259rin, aparat-proqram kompleksl\u0259rinin v\u0259 kommunikasiya vasit\u0259l\u0259rinin f\u0259aliyy\u0259t s\u0259viyy\u0259sinin ekspert qiym\u0259tini alma\u011fa imkan verir.<em><\/em><\/p>\n\n\n\n<p><em>Informasiya sistemi auditi<\/em><\/p>\n\n\n\n<p>\u0130nformasiya sisteml\u0259ri, \u0259ks\u0259r hallarda proqram t\u0259minat\u0131na v\u0259 \u0130T \u015firk\u0259tl\u0259rin\u0259 t\u0259sir g\u00f6st\u0259rir. M\u00fc\u0259ssis\u0259 sahibl\u0259ri proqram inki\u015faf\u0131, m\u0259lumatlar\u0131n i\u015fl\u0259nm\u0259si v\u0259 komputer sisteml\u0259ri il\u0259 \u0259laq\u0259li probleml\u0259ri a\u015fkar etm\u0259k \u00fc\u00e7\u00fcn informasiya sistemi yoxlamalar\u0131ndan istifad\u0259 edirl\u0259r.<\/p>\n\n\n\n<p>Bu yoxlama n\u00f6v\u00fc sistemin istifad\u0259\u00e7il\u0259r\u0259 do\u011fru m\u0259lumat verm\u0259sini t\u0259min edir v\u0259 icaz\u0259siz \u015f\u0259xsl\u0259rin \u00f6z\u0259l m\u0259lumatlara giri\u015f \u0259ld\u0259 etm\u0259m\u0259sini t\u0259min edir.<\/p>\n\n\n\n<p>H\u0259m\u00e7inin, \u0130T v\u0259 proqram t\u0259minat\u0131 olmayan m\u00fc\u0259ssis\u0259l\u0259r sisteml\u0259rinin saxtakarl\u0131q v\u0259 hakerl\u0259rd\u0259n qorunmas\u0131n\u0131 t\u0259min etm\u0259k \u00fc\u00e7\u00fcn m\u00fct\u0259madi olaraq mini kiber t\u0259hl\u00fck\u0259sizlik yoxlamalar\u0131 aparmal\u0131d\u0131rlar.<\/p>\n\n\n\n<p><strong>4.5 \u0130nformasiya texnologiyalar\u0131 auditin ke\u00e7irilm\u0259si qaydas\u0131<\/strong><\/p>\n\n\n\n<p>\u015eirk\u0259tinizin \u0130T idar\u0259sind\u0259 b\u00fct\u00fcn sistemin v\u0259 ya onun ayr\u0131-ayr\u0131 elementl\u0259rinin i\u015find\u0259 m\u00fct\u0259madi olaraq u\u011fursuz olan \u0259n problemli sah\u0259l\u0259ri (serverl\u0259r, komp\u00fcterl\u0259r, ofis avadanl\u0131\u011f\u0131, IP-telefoniya v\u0259 s.) m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k.<\/p>\n\n\n\n<p>Sistemin i\u015f\u00e7il\u0259riniz \u00fc\u00e7\u00fcn daha s\u0259m\u0259r\u0259li v\u0259 istifad\u0259sini asanla\u015fd\u0131rma\u011f\u0131 ba\u015fa d\u00fc\u015fm\u0259k.<\/p>\n\n\n\n<p>Cari riskl\u0259rin v\u0259 i\u015f \u00fc\u00e7\u00fcn n\u0259tic\u0259l\u0259rinin qiym\u0259tl\u0259ndirilm\u0259si: i\u015fd\u0259ki funksional fasil\u0259l\u0259r, maliyy\u0259 itkil\u0259ri.<\/p>\n\n\n\n<p>\u018fn h\u0259ssas n\u00f6qt\u0259l\u0259ri v\u0259 sistemi optimalla\u015fd\u0131rma yollar\u0131n\u0131 ara\u015fdrmaq.<\/p>\n\n\n\n<p>\u015eirk\u0259tin \u0130T-y\u0259 xidm\u0259t x\u0259rcl\u0259rini t\u0259xmin etm\u0259l\u0259ri: avadanl\u0131qlar\u0131n d\u0259y\u0259ri, lisenziyal\u0131 proqram t\u0259minat\u0131 almaq v\u0259 ya pulsuz analoqlardan istifad\u0259 etm\u0259k.<\/p>\n\n\n\n<p>Avadanl\u0131qlar\u0131n istifad\u0259sinin s\u0259m\u0259r\u0259liliyinin qiym\u0259tl\u0259ndirilm\u0259si (\u00e7ap x\u0259rcl\u0259ri, enerji istehlak\u0131 t\u0259hlilin\u0259 q\u0259d\u0259r).<\/p>\n\n\n\n<p>\u0130T auditi zaman\u0131 \u0259sas m\u0259rh\u0259l\u0259 olaraq Planla\u015fd\u0131rma proseduru say\u0131l\u0131r v\u0259 bura a\u015fa\u011f\u0131dak\u0131lar daxildir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>m\u00f6vcud i\u015f prosesl\u0259rinin \u00fcmumi qurulu\u015fu;<\/li>\n\n\n\n<li>istifad\u0259 olunan riskl\u0259r v\u0259 i\u015f strategiyas\u0131;<\/li>\n\n\n\n<li>i\u015f\u00e7il\u0259r aras\u0131nda m\u0259suliyy\u0259t b\u00f6lg\u00fcs\u00fc;<\/li>\n\n\n\n<li>i\u015f prosesl\u0259rini d\u0259st\u0259kl\u0259y\u0259n sistemin platformalar\u0131 v\u0259 strukturlar\u0131.<\/li>\n<\/ul>\n\n\n\n<p>\u0130cra zaman\u0131 \u0130T auditin m\u0259rh\u0259l\u0259l\u0259ri a\u015fa\u011f\u0131dak\u0131 i\u015f n\u00f6vl\u0259rini \u0259hat\u0259 edir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>z\u0259ruri m\u0259lumatlar\u0131n toplanmas\u0131 v\u0259 t\u0259hlili;<\/li>\n\n\n\n<li>aid idar\u0259etm\u0259 vasit\u0259l\u0259rinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si;<\/li>\n\n\n\n<li>M\u00f6vcud idar\u0259etm\u0259 vasit\u0259l\u0259rinin i\u015fl\u0259diyini yoxlamaq \u00fc\u00e7\u00fcn uy\u011funluq testinin apar\u0131lmas\u0131;<\/li>\n\n\n\n<li>veril\u0259n tap\u015f\u0131r\u0131qlar\u0131n h\u0259llind\u0259 m\u00f6vcud idar\u0259etm\u0259 mexanizml\u0259rinin i\u015finin qiym\u0259tl\u0259ndirilm\u0259si, onlardan istifad\u0259nin m\u0259qs\u0259d\u0259uy\u011funlu\u011fu;<\/li>\n\n\n\n<li>IT idar\u0259etm\u0259 sistemini optimalla\u015fd\u0131rmaq \u00fc\u00e7\u00fcn h\u0259rt\u0259r\u0259fli testl\u0259rin apar\u0131lmas\u0131.<\/li>\n<\/ul>\n\n\n\n<p>Se\u00e7diyi n\u00f6v\u00fcnd\u0259n as\u0131l\u0131 olaraq \u0130T auditinin apar\u0131lmas\u0131 zaman\u0131 m\u00fct\u0259x\u0259ssisl\u0259r t\u0259r\u0259find\u0259n a\u015fa\u011f\u0131dak\u0131lar\u0131 t\u0259hlill\u0259r apar\u0131l\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00fc\u0259ssis\u0259nin t\u0259\u015fkilati v\u0259 funksional qurulu\u015fun yoxlan\u0131lmas\u0131;<\/li>\n\n\n\n<li>M\u00f6vcud informasiya sisteml\u0259rinin t\u0259rkibi v\u0259 istismar m\u00fcdd\u0259tl\u0259rin t\u0259yin edilm\u0259si;<\/li>\n\n\n\n<li>M\u00f6vcud sisteml\u0259rin funksional m\u0259qs\u0259dinin ara\u015fd\u0131r\u0131lmas\u0131;<\/li>\n\n\n\n<li>Sistemin d\u0259st\u0259kl\u0259diyi m\u00fc\u0259ssis\u0259nin i\u015f prosesl\u0259rind\u0259 istifad\u0259 olunan t\u0259tbiqetm\u0259l\u0259rin (proqram m\u0259hsullar\u0131n\u0131n) t\u0259rkibinin t\u0259yin edilm\u0259si;<\/li>\n\n\n\n<li>Avadanl\u0131q, proqram t\u0259minat\u0131 t\u0259chizat\u00e7\u0131lar\u0131, informasiya sisteml\u0259rinin t\u0259tbiqi \u00fc\u00e7\u00fcn podrat\u00e7\u0131lar il\u0259 t\u0259cr\u00fcb\u0259 ke\u00e7irilm\u0259si;<\/li>\n\n\n\n<li>Texniki spesifikasiyalar, layih\u0259 s\u0259n\u0259dl\u0259ri v\u0259 s. kimi sisteml\u0259r \u00fc\u00e7\u00fcn t\u0259\u015fkilati v\u0259 texniki s\u0259n\u0259dl\u0259rin t\u0259rkibinin t\u0259hlili;<\/li>\n\n\n\n<li>Sistem istifad\u0259\u00e7il\u0259ri, alt b\u00f6lm\u0259l\u0259r &#8211; istifad\u0259\u00e7il\u0259r, sistem t\u0259tbiq konturlar\u0131, son istifad\u0259\u00e7il\u0259r\u0259 y\u00f6n\u0259lmi\u015f funksional tap\u015f\u0131r\u0131qlar\u0131n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si;<\/li>\n\n\n\n<li>Personal\u0131n haz\u0131rl\u0131q s\u0259viyy\u0259si, istifad\u0259\u00e7il\u0259r \u00fc\u00e7\u00fcn t\u0259lim planlar\u0131 v\u0259 s.;<\/li>\n\n\n\n<li>M\u00fc\u0259ssis\u0259d\u0259ki informasiya sisteml\u0259rin v\u0259ziyy\u0259tinin (sisteml\u0259rin istismara q\u0259bulu aktlar\u0131, proqramlar v\u0259 s\u0131naq metodlar\u0131, sisteml\u0259rin t\u0259tbiqi v\u0259 d\u0259st\u0259kl\u0259nm\u0259si \u00fc\u00e7\u00fcn sifari\u015fl\u0259r) ara\u015fd\u0131r\u0131lmas\u0131;<\/li>\n\n\n\n<li>\u0130T r\u0259hb\u0259rliyinin t\u0259\u015fkili: \u0130T xidm\u0259tinin qurulu\u015fu v\u0259 tabe\u00e7iliyi, \u0130T xidm\u0259ti il\u0259 ba\u011fl\u0131 qaydalar, \u0130T xidm\u0259tinin h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259ri, i\u015f\u00e7il\u0259r kateqoriyas\u0131na g\u00f6r\u0259 i\u015f\u00e7il\u0259rin say\u0131, t\u0259hsili, sertifikatlar\u0131, ya\u015f qurulu\u015fu, t\u0259cr\u00fcb\u0259si;<\/li>\n\n\n\n<li>\u0130T xidm\u0259tinin illik i\u015f plan\u0131n\u0131n formala\u015fd\u0131r\u0131lmas\u0131, t\u0259sdiql\u0259nm\u0259si v\u0259 f\u0259aliyy\u0259tinin qiym\u0259tl\u0259ndirilm\u0259si qaydalar\u0131, \u0130T-nin inki\u015faf\u0131 \u00fc\u00e7\u00fcn uzunm\u00fcdd\u0259tli i\u015f planlar\u0131;<\/li>\n\n\n\n<li>\u0130T b\u00fcdc\u0259sinin formala\u015fmas\u0131, istifad\u0259si v\u0259 icras\u0131na n\u0259zar\u0259t qaydalar\u0131n t\u0259yin edilm\u0259si;<\/li>\n\n\n\n<li>\u0130T riskl\u0259rinin m\u00f6vcudlu\u011fu v\u0259 s\u0259viyy\u0259si v\u0259 riskl\u0259rin idar\u0259 edilm\u0259si prosedurlar\u0131n t\u0259hlili.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u018fd\u0259biyyat siyah\u0131s\u0131<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\">\n<li><a href=\"https:\/\/www.patriotsoftware.com\/blog\/accounting\/different-types-of-audit\/\">https:\/\/www.patriotsoftware.com\/blog\/accounting\/different-types-of-audit\/<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cotneycl.com\/what-is-a-construction-audit-and-how-can-it-help-your-project\/#:~:text\">https:\/\/cotneycl.com\/what-is-a-construction-audit-and-how-can-it-help-your-project\/#:~:text<\/a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>\u0130ssai 300 (Performans auditinin prinsipl\u0259ri) S\u0259h 7-10.<\/li>\n<\/ol>\n\n\n\n<p>Link-<a href=\"https:\/\/sai.gov.az\/files\/ISSAI-300.pdf\">https:\/\/sai.gov.az\/files\/ISSAI-300.pdf<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130ssai 4000 Uy\u011funluq auditi standartlar\u0131<\/li>\n<\/ul>\n\n\n\n<p>Link-<a href=\"https:\/\/sai.gov.az\/files\/ISSAI-4000.pdf\">https:\/\/sai.gov.az\/files\/ISSAI-4000.pdf<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.ultra.az\/front\/az\/solserv\/111\">https:\/\/www.ultra.az\/front\/az\/solserv\/111<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.investopedia.com\/terms\/s\/social-audit.asp\">https:\/\/www.investopedia.com\/terms\/s\/social-audit.asp<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.nep.expert\/inzhiniringovye-uslugi\/stroitelnyy-audit\/\">https:\/\/www.nep.expert\/inzhiniringovye-uslugi\/stroitelnyy-audit\/<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.pbaconsult.com\/ru\/services\/it-konsalting-i-integratsiya\/audit-informatsionnyih-tehnologiy\/\">http:\/\/www.pbaconsult.com\/ru\/services\/it-konsalting-i-integratsiya\/audit-informatsionnyih-tehnologiy\/#<\/a><\/li>\n<\/ul>\n\n\n\n<p><strong>Yeni n\u00f6v auditor xidm\u0259tl\u0259ri, marketinq, sosial, biznes v\u0259 dig\u0259r auditor xidm\u0259tl\u0259ri \u00fczr\u0259 m\u00fcvafiq materiallar\u0131n haz\u0131rlanmas\u0131 v\u0259 t\u0259tbiq edilm\u0259si haqq\u0131nda materiallar\u0131n haz\u0131rlanmas\u0131nda i\u015ftirak ed\u0259n \u015f\u0259xsl\u0259r:<\/strong><\/p>\n\n\n\n<p><strong>-Auditorlar Palatas\u0131n\u0131n Auditin h\u00fcquqi t\u0259nziml\u0259nm\u0259si, dempinq\u0259 qar\u015f\u0131 m\u00fcbariz\u0259 v\u0259 keyfiyy\u0259tin y\u00fcks\u0259ldilm\u0259si idar\u0259sinin r\u0259isi &#8211; Elnur \u0130brahimov<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>-Auditorlar Palatas\u0131n\u0131n <\/strong><strong>Auditin t\u0259\u015fkili, hesabatl\u0131q v\u0259 informasiya idar\u0259sinin r\u0259isi \u2013 Vasif Cavadov<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>AZ\u018fRBAYCAN RESPUBL\u0130KASININ AUD\u0130TORLAR PALATASI Yeni n\u00f6v auditor xidm\u0259tl\u0259ri, marketinq, sosial, biznes v\u0259 dig\u0259r auditor xidm\u0259tl\u0259rinin g\u00f6st\u0259rilm\u0259si \u00fczr\u0259 t\u00f6vsiy\u0259l\u0259r Yeni n\u00f6v auditor xidm\u0259tl\u0259ri, marketinq, sosial, biznes v\u0259 dig\u0259r auditor xidm\u0259tl\u0259ri \u00fczr\u0259 m\u00fcvafiq materiallar\u0131n haz\u0131rlanmas\u0131nda i\u015ftirak ed\u0259n \u015f\u0259xsl\u0259r: Auditorlar Palatas\u0131n\u0131n Auditin h\u00fcquqi t\u0259nziml\u0259nm\u0259si, dempinq\u0259 qar\u015f\u0131 m\u00fcbariz\u0259 v\u0259 keyfiyy\u0259tin y\u00fcks\u0259ldilm\u0259si idar\u0259sinin r\u0259isi \u2013 &nbsp;Elnur \u0130brahimov Auditorlar Palatas\u0131n\u0131n Auditin [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3191,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[35,24,30,72,73,36,65,64,60,26,71,47,40,38,29,32,23,56,43,48,49,57,70,28,53,19,20,22,66,41,69,33,54,55,39,42,63,25,51,52,67,68,37,21,31,45,46,58,62,61,59],"class_list":["post-3174","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-digr","tag-1sproqram","tag-accountant","tag-accounting","tag-audit","tag-auditorlar-palatasi","tag-autsorsinq-muhasibatliq","tag-avis-vergi","tag-avtomatlasdirilmis-vergi-informasiya-sistemi","tag-azerbaycan-respublikasi-vergiler","tag-azn","tag-bank","tag-bicycle","tag-birja","tag-blockchain","tag-bookkeeping","tag-cent","tag-consulting","tag-diyeta","tag-dollar","tag-economy","tag-ekonomiya","tag-fastfood","tag-finance","tag-financial-times","tag-iqtisadiyyat","tag-kapital-bank","tag-kapital-bank-vakansiya","tag-konsaltinq","tag-konsaltinq-shirketi-baki","tag-kripto-valyuta","tag-maliyye","tag-manat","tag-mashin","tag-masin","tag-mezenne","tag-muhasibatliq","tag-netfinance-az","tag-outsourcing","tag-planet","tag-pul","tag-qedim-bank-tarixi","tag-qedim-bank-tarixi-net-finance","tag-socar-ish","tag-socar-vakansiya","tag-tax","tag-valyuta","tag-velosiped","tag-vergi","tag-vergi-ne-qeder-odenilir","tag-vergi-rusumu","tag-verginin-tarixi"],"acf":[],"_links":{"self":[{"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/posts\/3174","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/comments?post=3174"}],"version-history":[{"count":26,"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/posts\/3174\/revisions"}],"predecessor-version":[{"id":3203,"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/posts\/3174\/revisions\/3203"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/media\/3191"}],"wp:attachment":[{"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/media?parent=3174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/categories?post=3174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/tags?post=3174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}