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Dergiler / Ufuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi / 2026 / Cilt: 15 Sayı: 29

BANKA BATIŞLARININ KURUMSAL NEDENLERİ: ABD ÖRNEĞİNDE İÇ KONTROL, İÇ DENETİM VE MUHASEBE ETİĞİ (2008–2025)

THE INSTITUTIONAL CAUSES OF BANK FAILURES: INTERNAL CONTROL, INTERNAL AUDIT, AND ACCOUNTING ETHICS IN THE U.S. (2008–2025)

Adalet Hazar(Başkent Üniversitesi)0000-0002-1483-8360
Şenol Babuşcu(BAŞKENT ÜNİVERSİTESİ)0000-0003-2870-6358
Sayfa
117–133
Yayın Tarihi
2026-06-30
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

FDIC ve FDIC-OIG raporları ile düzenleyici incelemelere dayalı nitel vaka analizi, banka başarısızlıklarının birçok vakada zayıf kontrol ortamı, etkisiz risk değerlendirmesi, iç denetimin sınırlı bağımsızlığı ve etik ihlaller nedeniyle hızlandığını göstermektedir.

📌 3 Maddede Bu Makale

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Amaç & Hipotez:Bu çalışma, 2008–2025 döneminde ABD’de gerçekleşen banka batışlarını yalnızca faiz artışları ve likidite şokları gibi makroekonomik faktörlerle değil; iç kontrol, iç denetim ve muhasebe etiği zayıflıkları çerçevesinde ele almaktadır.
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Temel Bulgular & Veri:FDIC ve FDIC-OIG raporları ile düzenleyici incelemelere dayalı nitel vaka analizi, banka başarısızlıklarının birçok vakada zayıf kontrol ortamı, etkisiz risk değerlendirmesi, iç denetimin sınırlı bağımsızlığı ve etik ihlaller nedeniyle hızlandığını göstermektedir.
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Sonuç & Katkı:Çalışma; iç denetim raporlarının düzenleyicilerle eş zamanlı paylaşılması, etik uyumun sertifikasyon ve sürekli eğitimle güçlendirilmesi, denetimde sürekli izleme yaklaşımının benimsenmesi ve iç kontrolün sürdürülebilirlik raporlamasını da kapsayacak biçimde genişletilmesini önermektedir.
🔬Tür:Derleme
📍Kapsam:2008–2025 Verileri
⚙️Değişkenler:Banka Batışları · İç kontrol ve İç denetim · Muhasebe Etiği

Özet

Bu çalışma, 2008–2025 döneminde ABD’de gerçekleşen banka batışlarını yalnızca faiz artışları ve likidite şokları gibi makroekonomik faktörlerle değil; iç kontrol, iç denetim ve muhasebe etiği zayıflıkları çerçevesinde ele almaktadır. FDIC ve FDIC-OIG raporları ile düzenleyici incelemelere dayalı nitel vaka analizi, banka başarısızlıklarının birçok vakada zayıf kontrol ortamı, etkisiz risk değerlendirmesi, iç denetimin sınırlı bağımsızlığı ve etik ihlaller nedeniyle hızlandığını göstermektedir. Bulgular, kriz sonrası reformlara rağmen benzer kurumsal kırılganlıkların farklı dönemlerde tekrarlandığını ortaya koymaktadır. Çalışma; iç denetim raporlarının düzenleyicilerle eş zamanlı paylaşılması, etik uyumun sertifikasyon ve sürekli eğitimle güçlendirilmesi, denetimde sürekli izleme yaklaşımının benimsenmesi ve iç kontrolün sürdürülebilirlik raporlamasını da kapsayacak biçimde genişletilmesini önermektedir.

Abstract

This study examines bank failures in the United States during the 2008–2025 period not only through macroeconomic factors such as interest rate hikes and liquidity shocks, but also within the framework of weaknesses in internal control, internal audit, and accounting ethics. A qualitative case analysis based on FDIC and FDIC-OIG reports and regulatory reviews shows that, in many cases, bank failures were accelerated by weak control environments, ineffective risk assessment, limited independence of internal audit functions, and ethical violations. The findings indicate that similar institutional vulnerabilities have recurred across different periods despite post-crisis regulatory reforms. The study recommends the simultaneous sharing of internal audit reports with regulators, strengthening ethical compliance through certification and continuous training, adopting a continuous monitoring approach in auditing, and expanding the scope of internal control to cover sustainability reporting.

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Bu Makaleye Atıf Yap

Hazar, A., Babuşcu, Ş. (2026). BANKA BATIŞLARININ KURUMSAL NEDENLERİ: ABD ÖRNEĞİNDE İÇ KONTROL, İÇ DENETİM VE MUHASEBE ETİĞİ (2008–2025). Ufuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Cilt: 15 Sayı: 29, 117–133. https://doi.org/10.58635/ufuksbedergi.1877958

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