{"id":61146,"date":"2023-12-04T11:16:40","date_gmt":"2023-12-04T02:16:40","guid":{"rendered":"https:\/\/monolith.law\/tr\/?p=61146"},"modified":"2024-03-19T23:55:56","modified_gmt":"2024-03-19T14:55:56","slug":"internal-control-system-corporate-law","status":"publish","type":"post","link":"https:\/\/monolith.law\/tr\/general-corporate\/internal-control-system-corporate-law","title":{"rendered":"\u0130\u00e7 Kontrol Sistemi Nedir? Japon \u015eirketler Hukuku ve Japon Finansal \u00dcr\u00fcnler Ticaret Hukuku \u00dczerindeki Y\u00fck\u00fcml\u00fcl\u00fckler ve Y\u00f6netim Kurulu \u00dcyelerinin Sorumluluklar\u0131"},"content":{"rendered":"\n<p>\u0130\u00e7 kontrol sistemi, yasad\u0131\u015f\u0131 eylemleri \u00f6nlemek ve bilgi s\u0131z\u0131nt\u0131lar\u0131 gibi durumlar\u0131n olu\u015fmas\u0131n\u0131 engellemek i\u00e7in \u015firket i\u00e7indeki mekanizmay\u0131 ifade eder. \u0130\u00e7 kontrol sistemi, Japon \u015eirketler Kanunu ve Japon Finansal \u00dcr\u00fcnler ve Hizmetler Kanunu&#8217;nda tan\u0131mlanm\u0131\u015ft\u0131r ve belirli gereksinimleri kar\u015f\u0131layan \u015firketlere i\u00e7 kontrol sistemi olu\u015fturma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir.<\/p>\n\n\n\n<p>\u015eirket y\u00f6netiminde, i\u00e7 kontrol sistemini uygun bir \u015fekilde olu\u015fturmak, i\u015fletmek ve bak\u0131m\u0131n\u0131 yapmak, uyumluluk i\u00e7in \u00e7ok \u00f6nemlidir.<\/p>\n\n\n\n<p>Bu makalede, i\u00e7 kontrol sisteminin ne oldu\u011funu a\u00e7\u0131kl\u0131yoruz ve \u00f6zellikle siber olaylar\u0131n riskini azaltmak i\u00e7in i\u00e7 kontrol sistemi ve y\u00f6netim kurulu \u00fcyelerinin \u00fcstlendi\u011fi sorumluluklar hakk\u0131nda a\u00e7\u0131klama yap\u0131yoruz.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_53 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/internal-control-system-corporate-law\/#Ic_Kontrol_Sistemi_Nedir\" title=\"\u0130\u00e7 Kontrol Sistemi Nedir?\">\u0130\u00e7 Kontrol Sistemi Nedir?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/internal-control-system-corporate-law\/#Sirket_Yasalarina_Gore_Ic_Kontrol_Sistemi\" title=\"\u015eirket Yasalar\u0131na G\u00f6re \u0130\u00e7 Kontrol Sistemi\">\u015eirket Yasalar\u0131na G\u00f6re \u0130\u00e7 Kontrol Sistemi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/internal-control-system-corporate-law\/#Finansal_Urunler_Ticaret_Yasasina_Gore_Ic_Kontrol_Sistemi\" title=\"Finansal \u00dcr\u00fcnler Ticaret Yasas\u0131na G\u00f6re \u0130\u00e7 Kontrol Sistemi\">Finansal \u00dcr\u00fcnler Ticaret Yasas\u0131na G\u00f6re \u0130\u00e7 Kontrol Sistemi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/internal-control-system-corporate-law\/#Ic_Kontrol_Sistemi_Kurma_Yukumlulugune_Sahip_Sirketler_Kimlerdir\" title=\"\u0130\u00e7 Kontrol Sistemi Kurma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne Sahip \u015eirketler Kimlerdir?\">\u0130\u00e7 Kontrol Sistemi Kurma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne Sahip \u015eirketler Kimlerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/internal-control-system-corporate-law\/#Ic_Kontrol_Sistemindeki_Eksiklikler_Yonetim_Kurulu_Uyelerinin_de_Sorumlulugunu_Gerektirir\" title=\"\u0130\u00e7 Kontrol Sistemindeki Eksiklikler Y\u00f6netim Kurulu \u00dcyelerinin de Sorumlulu\u011funu Gerektirir\">\u0130\u00e7 Kontrol Sistemindeki Eksiklikler Y\u00f6netim Kurulu \u00dcyelerinin de Sorumlulu\u011funu Gerektirir<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/internal-control-system-corporate-law\/#Ic_Kontrol_Sistemleri_Hakkinda_Yargi_Kararlari\" title=\"\u0130\u00e7 Kontrol Sistemleri Hakk\u0131nda Yarg\u0131 Kararlar\u0131\">\u0130\u00e7 Kontrol Sistemleri Hakk\u0131nda Yarg\u0131 Kararlar\u0131<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/internal-control-system-corporate-law\/#Yakult_Olayi_Tokyo_Bolge_Mahkemesi_Karari_Tokyo_Bolge_Mahkemesi_Karari_2004_Heisei_16_16_Aralik\" title=\"Yakult Olay\u0131 Tokyo B\u00f6lge Mahkemesi Karar\u0131 (Tokyo B\u00f6lge Mahkemesi Karar\u0131, 2004 (Heisei 16) 16 Aral\u0131k)\">Yakult Olay\u0131 Tokyo B\u00f6lge Mahkemesi Karar\u0131 (Tokyo B\u00f6lge Mahkemesi Karar\u0131, 2004 (Heisei 16) 16 Aral\u0131k)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/internal-control-system-corporate-law\/#JCOM_Hisse_Yanlis_Siparis_Olayi_Tokyo_Yuksek_Mahkeme_Karari_2013_Heisei_25_24_Temmuz\" title=\"JCOM Hisse Yanl\u0131\u015f Sipari\u015f Olay\u0131 (Tokyo Y\u00fcksek Mahkeme Karar\u0131, 2013 (Heisei 25) 24 Temmuz)\">JCOM Hisse Yanl\u0131\u015f Sipari\u015f Olay\u0131 (Tokyo Y\u00fcksek Mahkeme Karar\u0131, 2013 (Heisei 25) 24 Temmuz)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/internal-control-system-corporate-law\/#Ozet_Ic_Kontrol_Sistemi_Kurulumu_Icin_Avukata_Danisin\" title=\"\u00d6zet: \u0130\u00e7 Kontrol Sistemi Kurulumu \u0130\u00e7in Avukata Dan\u0131\u015f\u0131n\">\u00d6zet: \u0130\u00e7 Kontrol Sistemi Kurulumu \u0130\u00e7in Avukata Dan\u0131\u015f\u0131n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/internal-control-system-corporate-law\/#Buromuzun_Sundugu_Cozumler\" title=\"B\u00fcromuzun Sundu\u011fu \u00c7\u00f6z\u00fcmler\">B\u00fcromuzun Sundu\u011fu \u00c7\u00f6z\u00fcmler<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ic_Kontrol_Sistemi_Nedir\"><\/span>\u0130\u00e7 Kontrol Sistemi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2023\/02\/shutterstock_1113159899.jpg\" alt=\"\u0130\u00e7 Kontrol Sistemi Nedir?\" class=\"wp-image-58899\" \/><\/figure>\n\n\n\n<p>\u0130\u00e7 kontrol sistemi, \u015firketlerin ve organizasyonlar\u0131n yasalara, d\u00fczenlemelere ve sekt\u00f6r standartlar\u0131na uygun olmak i\u00e7in uygun s\u00fcre\u00e7leri ve sistemleri geli\u015ftirdi\u011fi ve uygulad\u0131\u011f\u0131 bir sistemdir.<\/p>\n\n\n\n<p>\u00d6zellikle halka a\u00e7\u0131k \u015firketlerde, \u015firketin itibar\u0131n\u0131 ve marka imaj\u0131n\u0131 art\u0131rmak i\u00e7in i\u00e7 kontrol sistemini do\u011fru bir \u015fekilde olu\u015fturarak risk y\u00f6netimi yapmak gereklidir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirket_Yasalarina_Gore_Ic_Kontrol_Sistemi\"><\/span>\u015eirket Yasalar\u0131na G\u00f6re \u0130\u00e7 Kontrol Sistemi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eirket yasalar\u0131na g\u00f6re i\u00e7 kontrol sistemi, <a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=417AC0000000086_20221101_502AC0000000033&amp;keyword=%E4%BC%9A%E7%A4%BE%E6%B3%95#Mp-At_362\" target=\"_blank\" rel=\"noreferrer noopener\">\u015eirket Yasas\u0131 Madde 362, F\u0131kra 4, Madde 6[ja]<\/a> ile<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>Y\u00f6netim kurulu \u00fcyelerinin g\u00f6revlerinin yasalara ve t\u00fcz\u00fc\u011fe uygun olmas\u0131n\u0131 sa\u011flamak i\u00e7in gerekli olan sistem ve di\u011fer d\u00fczenlemelerin yan\u0131 s\u0131ra, \u015firketin ve onun i\u015ftiraklerinden olu\u015fan i\u015fletme grubunun i\u015flerinin d\u00fczg\u00fcn olmas\u0131n\u0131 sa\u011flamak i\u00e7in gerekli olan d\u00fczenlemelerin olu\u015fturulmas\u0131<\/p>\n<\/blockquote>\n\n\n\n<p>olarak tan\u0131mlanm\u0131\u015f ve y\u00f6netim kurulunun yetkisine verilmi\u015ftir.<\/p>\n\n\n\n<p>\u015eirket yasalar\u0131na g\u00f6re i\u00e7 kontrol, bir \u015firketin ve onun i\u015ftiraklerinin i\u015flerinin d\u00fczg\u00fcn olmas\u0131n\u0131 sa\u011flamak amac\u0131yla olu\u015fturulan bir sistemdir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Finansal_Urunler_Ticaret_Yasasina_Gore_Ic_Kontrol_Sistemi\"><\/span>Finansal \u00dcr\u00fcnler Ticaret Yasas\u0131na G\u00f6re \u0130\u00e7 Kontrol Sistemi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Finansal \u00dcr\u00fcnler Ticaret Yasas\u0131&#8217;na g\u00f6re, halka a\u00e7\u0131k \u015firketlerin i\u00e7 kontrol raporu sunma zorunlulu\u011fu vard\u0131r. Halka a\u00e7\u0131k \u015firketler, Finansal \u00dcr\u00fcnler Ticaret Yasas\u0131&#8217;na g\u00f6re i\u00e7 kontrol sistemini olu\u015fturmal\u0131 ve i\u00e7eri\u011fi hakk\u0131nda bilgi vermelidir.<\/p>\n\n\n\n<p>Finansal \u00dcr\u00fcnler Ticaret Yasas\u0131&#8217;na g\u00f6re i\u00e7 kontrol sistemi, \u015eirket Yasas\u0131&#8217;ndan farkl\u0131 olarak, yat\u0131r\u0131mc\u0131lar\u0131n korunmas\u0131 a\u00e7\u0131s\u0131ndan gereklidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ic_Kontrol_Sistemi_Kurma_Yukumlulugune_Sahip_Sirketler_Kimlerdir\"><\/span>\u0130\u00e7 Kontrol Sistemi Kurma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne Sahip \u015eirketler Kimlerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2023\/02\/shutterstock_166445102.jpg\" alt=\"\u0130\u00e7 Kontrol Sistemi Kurma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne Sahip \u015eirketler Kimlerdir?\" class=\"wp-image-58900\" \/><\/figure>\n\n\n\n<p>Belli \u015fartlar\u0131 kar\u015f\u0131layan \u015firketler, i\u00e7 kontrol sistemi kurma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne sahiptir. \u0130\u00e7 kontrol sistemi kurma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne sahip \u015firketler, Japon \u015eirketler Kanunu ve Japon Finansal \u00dcr\u00fcnler ve Hizmetler Kanunu&#8217;nda tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Japon \u015eirketler Kanunu&#8217;na g\u00f6re, i\u00e7 kontrol sistemi kurma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc b\u00fcy\u00fck \u015firketler olan y\u00f6netim kurulu olan \u015firketlere aittir. B\u00fcy\u00fck \u015firketler, sermayesi 5 milyar yen (yakla\u015f\u0131k 45 milyon dolar) veya \u00fczeri veya bor\u00e7lar\u0131 20 milyar yen (yakla\u015f\u0131k 180 milyon dolar) veya \u00fczeri olan \u015firketleri (Japon \u015eirketler Kanunu Madde 2, Paragraf 6) ifade eder.<\/p>\n\n\n\n<p>\u0130\u00e7 kontrol sistemini kuran \u015firketler, i\u015fletme raporlar\u0131nda i\u00e7 kontrol sisteminin i\u015fleyi\u015f durumunu belirtmek zorundad\u0131rlar. Ayr\u0131ca, denet\u00e7i kurulu olan \u015firketlerde, denet\u00e7iler, y\u00f6netim kurulu \u00fcyelerinin g\u00f6revlerini denetlerken i\u00e7 kontrol sistemi denetimini de ger\u00e7ekle\u015ftirirler.<\/p>\n\n\n\n<p>\u00d6te yandan, Japon Finansal \u00dcr\u00fcnler ve Hizmetler Kanunu&#8217;na g\u00f6re, i\u00e7 kontrol sistemini kurma ve i\u00e7eri\u011fini a\u00e7\u0131klama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, de\u011ferli menkul k\u0131ymet raporu sunan halka a\u00e7\u0131k \u015firketlere aittir. Halka a\u00e7\u0131k \u015firketler, her i\u015f y\u0131l\u0131 i\u00e7in, de\u011ferli menkul k\u0131ymet raporu ile birlikte i\u00e7 kontrol raporunu da a\u00e7\u0131klamak zorundad\u0131rlar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ic_Kontrol_Sistemindeki_Eksiklikler_Yonetim_Kurulu_Uyelerinin_de_Sorumlulugunu_Gerektirir\"><\/span>\u0130\u00e7 Kontrol Sistemindeki Eksiklikler Y\u00f6netim Kurulu \u00dcyelerinin de Sorumlulu\u011funu Gerektirir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2023\/02\/shutterstock_2023392170.jpg\" alt=\"\u0130\u00e7 Kontrol Sistemindeki Eksiklikler Y\u00f6netim Kurulu \u00dcyelerinin de Sorumlulu\u011funu Gerektirir\" class=\"wp-image-58901\" \/><\/figure>\n\n\n\n<p>\u0130\u00e7 kontrol sistemiyle ilgili kazalar aras\u0131nda, siber olaylar gibi yetkisiz eri\u015fim veya bilgi s\u0131z\u0131nt\u0131s\u0131 durumlar\u0131nda, sorumlulu\u011fu kim \u00fcstlenir?<\/p>\n\n\n\n<p>G\u00fcvenlik sisteminde bir zafiyet varsa ve bu durum bilgi s\u0131z\u0131nt\u0131s\u0131na neden olmu\u015fsa, zarar g\u00f6ren ki\u015filer (m\u00fc\u015fteriler vb.) taraf\u0131ndan Medeni Kanun kapsam\u0131nda bor\u00e7 ihlali veya haks\u0131z fiil sorumlulu\u011fu iddia edilebilir ve tazminat talep edilebilir.<\/p>\n\n\n\n<p>Y\u00f6netim kurulu \u00fcyeleri, Japon \u015eirketler Kanunu&#8217;na g\u00f6re, \u015firketten y\u00f6netim yetkisi al\u0131r ve \u015firkete zarar vermemek i\u00e7in iyi bir y\u00f6neticinin dikkatini g\u00f6stererek g\u00f6revlerini yerine getirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne (iyi y\u00f6netim dikkat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc) sahiptirler.<\/p>\n\n\n\n<p>Yarg\u0131 kararlar\u0131na g\u00f6re, i\u00e7 kontrol sistemi olu\u015fturma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, iyi y\u00f6netim dikkat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn bir par\u00e7as\u0131 olarak kabul edilir.<\/p>\n\n\n\n<p>Dolay\u0131s\u0131yla, bilgi s\u0131z\u0131nt\u0131s\u0131 gibi durumlar meydana gelirse ve zarar g\u00f6ren ki\u015filerden \u015firkete tazminat talebi gelirse, g\u00fcvenlik seviyesini art\u0131rmak veya zafiyetleri ortadan kald\u0131rmak i\u00e7in \u00f6nlem almayan y\u00f6netim kurulu \u00fcyeleri, iyi y\u00f6netim dikkat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ihlal etmi\u015f olabilir ve bu durumda y\u00f6netim kurulu \u00fcyelerinden de tazminat talep edilebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ic_Kontrol_Sistemleri_Hakkinda_Yargi_Kararlari\"><\/span>\u0130\u00e7 Kontrol Sistemleri Hakk\u0131nda Yarg\u0131 Kararlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yukar\u0131da belirtildi\u011fi gibi, \u015firketler ve y\u00f6netim kurulu \u00fcyeleri, i\u00e7 kontrol sistemlerini olu\u015fturma zorunlulu\u011funa sahiptirler. \u015eimdi, somut yarg\u0131 kararlar\u0131na dayanarak a\u00e7\u0131klamalar\u0131m\u0131z\u0131 ilerletelim.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yakult_Olayi_Tokyo_Bolge_Mahkemesi_Karari_Tokyo_Bolge_Mahkemesi_Karari_2004_Heisei_16_16_Aralik\"><\/span>Yakult Olay\u0131 Tokyo B\u00f6lge Mahkemesi Karar\u0131 (Tokyo B\u00f6lge Mahkemesi Karar\u0131, 2004 (Heisei 16) 16 Aral\u0131k)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Yakult, de\u011ferli menkul k\u0131ymetlerin potansiyel zararlar\u0131n\u0131 telafi etmek ve di\u011fer ama\u00e7larla y\u00fcksek spek\u00fclatif t\u00fcrev i\u015flemleri ger\u00e7ekle\u015ftirdi ve bu durum zararlar\u0131 art\u0131rd\u0131. Buna kar\u015f\u0131l\u0131k, hissedarlar, o d\u00f6nemin y\u00f6netimine 533 milyar yen tazminat talep ederek hissedar temsilcisi dava a\u00e7t\u0131lar.<\/p>\n\n\n\n<p>Bu davada, t\u00fcrev i\u015flemleri ile ilgili risk y\u00f6netim sisteminin uygulan\u0131p uygulanmad\u0131\u011f\u0131 tart\u0131\u015f\u0131ld\u0131.<\/p>\n\n\n\n<p>Mahkeme, t\u00fcrev i\u015flemlerini y\u00fcr\u00fcten eski ba\u015fkan yard\u0131mc\u0131s\u0131na, &#8220;y\u00f6netim kurulu \u00fcyesi olarak dikkat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne ayk\u0131r\u0131 hareket etti\u011fi&#8221; gerek\u00e7esiyle 67 milyar yen \u00f6deme emri verdi. Ancak, di\u011fer y\u00f6netim \u00fcyelerinin sorumlulu\u011fu, &#8220;\u015firketin bir risk y\u00f6netim sistemi oldu\u011fu&#8221; gerek\u00e7esiyle kabul edilmedi. Ayr\u0131ca, zarar\u0131n meydana gelmesinin ard\u0131ndan, t\u00fcrev i\u015flemlerin riskine ili\u015fkin fark\u0131ndal\u0131\u011f\u0131n h\u0131zla geli\u015fti\u011fi (= meydana geldi\u011fi s\u0131rada yeterli olmad\u0131\u011f\u0131) ve di\u011fer nedenlerle, risk y\u00f6netim sisteminin yetersizli\u011fini reddetti. 2008 (Heisei 20) May\u0131s&#8217;\u0131ndaki ikinci derece Tokyo Y\u00fcksek Mahkeme karar\u0131 ve Y\u00fcksek Mahkeme, ilk ve ikinci derece kararlar\u0131n\u0131 destekledi.<\/p>\n\n\n\n<p>Bu dava kapsam\u0131nda, i\u00e7 kontrol sisteminin i\u00e7eri\u011finin, idari risk \u00e7al\u0131\u015fmalar\u0131 ve risk \u00f6rneklerine at\u0131fta bulunularak belirlenmesi gerekti\u011fi belirtildi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"JCOM_Hisse_Yanlis_Siparis_Olayi_Tokyo_Yuksek_Mahkeme_Karari_2013_Heisei_25_24_Temmuz\"><\/span>JCOM Hisse Yanl\u0131\u015f Sipari\u015f Olay\u0131 (Tokyo Y\u00fcksek Mahkeme Karar\u0131, 2013 (Heisei 25) 24 Temmuz)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Bu olay, Mizuho Menkul K\u0131ymetler&#8217;in bir \u00e7al\u0131\u015fan\u0131n\u0131n, bir m\u00fc\u015fterinin JCOM hisselerini &#8220;61.000 yen&#8217;den 1 hisse sat&#8221; emrini &#8220;1 yen&#8217;den 610.000 hisse sat&#8221; olarak yanl\u0131\u015fl\u0131kla bilgisayara girmesi ve m\u00fc\u015fteriye b\u00fcy\u00fck miktarda zarar vermesi durumudur.<\/p>\n\n\n\n<p>Mizuho Menkul K\u0131ymetler hatay\u0131 fark etti ve iptal i\u015flemi ger\u00e7ekle\u015ftirdi, ancak Tokyo Menkul K\u0131ymetler Borsas\u0131&#8217;n\u0131n sistem hatas\u0131 nedeniyle iptal ger\u00e7ekle\u015ftirilemedi ve normalde m\u00fcmk\u00fcn olmayan b\u00fcy\u00fck miktarda sat\u0131\u015f emri nedeniyle hisse fiyatlar\u0131 h\u0131zla d\u00fc\u015ft\u00fc. Sonu\u00e7 olarak, 400 milyar yenin \u00fczerinde bir zarar meydana geldi. Mizuho Menkul K\u0131ymetler, 400 milyar yenin \u00fczerinde zarar veren yanl\u0131\u015f sipari\u015fi iptal edemedi\u011fi i\u00e7in Tokyo Borsas\u0131&#8217;n\u0131n sistemine bir hata oldu\u011funu iddia etti ve Tokyo Borsas\u0131&#8217;ndan tazminat talep etti.<\/p>\n\n\n\n<p>Bu dava kapsam\u0131nda, &#8220;sistemin hatas\u0131n\u0131n a\u011f\u0131r ihmal olup olmad\u0131\u011f\u0131&#8221; b\u00fcy\u00fck bir tart\u0131\u015fma konusu oldu. Tokyo Y\u00fcksek Mahkemesi, &#8220;i\u015flem durdurma yetkisini h\u0131zla kullanmamak, Tokyo Borsas\u0131&#8217;n\u0131n a\u011f\u0131r ihmali&#8221; oldu\u011funu belirterek Tokyo Borsas\u0131&#8217;na yakla\u015f\u0131k 107 milyar yen \u00f6deme emri verdi.<\/p>\n\n\n\n<p>Tokyo Borsas\u0131&#8217;n\u0131n bu hatay\u0131 bulup \u00e7\u00f6z\u00fcm bulup bulamayaca\u011f\u0131 da tart\u0131\u015fma konusu oldu, ancak Tokyo Y\u00fcksek Mahkemesi, &#8220;sunulan uzman g\u00f6r\u00fc\u015flerinin iddialar\u0131n\u0131n \u00e7eli\u015fti\u011fi ve hangisinin do\u011fru oldu\u011funun belirlenmesinin zor oldu\u011fu&#8221; gerek\u00e7esiyle, teknik konular hakk\u0131nda bir karar vermekten ka\u00e7\u0131nd\u0131.<\/p>\n\n\n\n<p>Ancak, Tokyo Menkul K\u0131ymetler Borsas\u0131&#8217;n\u0131n, a\u00e7\u0131k\u00e7a anormal i\u015flemlerin ger\u00e7ekle\u015fti\u011fini fark etmesine ra\u011fmen i\u015flemleri iptal etmemesi durumunda, Tokyo Borsas\u0131&#8217;n\u0131n a\u011f\u0131r ihmali kabul edildi.<\/p>\n\n\n\n<p>Bu \u015fekilde, teknik konularda mahkemenin karar veremedi\u011fi durumlarda, teknik olmayan konulara odaklanarak hukuka ayk\u0131r\u0131 eylemler kabul edilebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ozet_Ic_Kontrol_Sistemi_Kurulumu_Icin_Avukata_Danisin\"><\/span>\u00d6zet: \u0130\u00e7 Kontrol Sistemi Kurulumu \u0130\u00e7in Avukata Dan\u0131\u015f\u0131n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00d6zellikle halka a\u00e7\u0131k \u015firketlerde, risk y\u00f6netimi i\u00e7in i\u00e7 kontrol sistemini uygun bir \u015fekilde kurmak ve i\u015fletmek gereklidir.<\/p>\n\n\n\n<p>E\u011fer bir bilgi g\u00fcvenli\u011fi ile ilgili kaza meydana gelirse ve \u015firketin boyutu veya i\u015f t\u00fcr\u00fcne uygun bilgi g\u00fcvenli\u011fi \u00f6nlemleri almad\u0131\u011f\u0131 tespit edilirse, \u015firketin bor\u00e7lar\u0131 yerine getirme sorumlulu\u011fu riski vard\u0131r. Bu durumda, iyi y\u00f6netim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ihlal edildi\u011fi kabul edilirse, y\u00f6netim kurulu \u00fcyelerinden de tazminat talep edilebilir. Bilgi g\u00fcvenli\u011fi ile ilgili i\u00e7 kontrol sistemleri hakk\u0131nda, l\u00fctfen erken bir a\u015famada IT ve kurumsal hukuk konular\u0131nda bilgili bir avukata dan\u0131\u015f\u0131n.<\/p>\n\n\n\n<p>\u0130lgili Makale: <a href=\"https:\/\/monolith.law\/corporate\/internal-control-system\" target=\"_blank\" rel=\"noreferrer noopener\">Tedarik\u00e7inin G\u00fcvenlik \u0130hlalini Nas\u0131l \u00d6nleriz? \u0130\u00e7 Kontrol Sisteminin Kurulumu ve \u0130\u015fletilmesi Hakk\u0131nda[ja]<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Buromuzun_Sundugu_Cozumler\"><\/span>B\u00fcromuzun Sundu\u011fu \u00c7\u00f6z\u00fcmler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Monolith Hukuk B\u00fcrosu, \u00f6zellikle IT ve hukuk alanlar\u0131nda y\u00fcksek uzmanl\u0131\u011fa sahip bir hukuk b\u00fcrosudur. \u0130\u00e7 kontrol sistemlerinin olu\u015fturulmas\u0131 konusunda hukuki kontrol\u00fcn gereklili\u011fi giderek artmaktad\u0131r. B\u00fcromuz, bir\u00e7ok \u015firkete uyumluluk konusunda \u00e7\u00f6z\u00fcmler sunmaktad\u0131r. Ayr\u0131nt\u0131lar a\u015fa\u011f\u0131daki makalede belirtilmi\u015ftir.<\/p>\n\n\n\n<p>Monolith Hukuk B\u00fcrosu&#8217;nun hizmet verdi\u011fi alanlar: <a href=\"https:\/\/monolith.law\/practices\/corporate\" target=\"_blank\" rel=\"noreferrer noopener\">IT ve Giri\u015fim \u015eirketleri Hukuku\u0130\u015flemleri[ja]<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130\u00e7 kontrol sistemi, yasad\u0131\u015f\u0131 eylemleri \u00f6nlemek ve bilgi s\u0131z\u0131nt\u0131lar\u0131 gibi durumlar\u0131n olu\u015fmas\u0131n\u0131 engellemek i\u00e7in \u015firket i\u00e7indeki mekanizmay\u0131 ifade eder. \u0130\u00e7 kontrol sistemi, Japon \u015eirketler Kanunu ve Jap [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":64737,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[24,28],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts\/61146"}],"collection":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/comments?post=61146"}],"version-history":[{"count":3,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts\/61146\/revisions"}],"predecessor-version":[{"id":64739,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts\/61146\/revisions\/64739"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/media\/64737"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/media?parent=61146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/categories?post=61146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/tags?post=61146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}