Doc. Ref. Akçansa Çimento San. ve Tic. A.Ş. Revision 00 EYS

Doc. Ref.
EYS-ORT-11-P32
Akçansa Çimento San. ve Tic. A.Ş.
AUDIT COMMITTEE CHARTER
İlgili ISO 14001 ve OHSAS 18001 4.5.5, ISO 9001 8.2.2
Index;
1.
2.
3.
4.
4.1.
4.2.
4.3.
4.4.
4.5.
4.6.
4.7.
5.
6.
7.
7.1.
7.2.
7.3.
7.4.
7.5.
8.
9.
10.
EYS-ORT-10-P01-A
Purpose
Scope
Descriptions
Responsibility
Financial Data
Internal Control System
Internal Audit
External Audit
Compliance
Reporting
Other
Period
Related Documents
Procedure
Audit Committee Organization
Meeting Time
Duty Period
Capital Market Board Regulations
Validity
Reporting Conditions
Revisions
Appendix
Revision 00
Revision Date: 25/11/2010
Page: 1 / 8
Doc. Ref.
EYS-ORT-11-P32
Akçansa Çimento San. ve Tic. A.Ş.
AUDIT COMMITTEE CHARTER
Revision 00
Revision Date: 25/11/2010
Page: 2 / 8
İlgili ISO 14001 ve OHSAS 18001 4.5.5, ISO 9001 8.2.2
1.
PURPOSE
The Audit Committee has been established by the Board of Directors to assist the Board in fulfilling its
fiduciary responsibilities by overseeing the integrity of the Corporation's financial statements, the internal
control processes, and other aspects of the financial management of the Corporation, including overseeing
the establishment and maintenance of processes to assure compliance by the Corporation with all applicable
laws (especially Capital Market Board’s regulations), other regulations and Corporate Management
Principles. Audit Committee presents its activities, results, and proposals to the Chairman of Board of
Directors.
2.
SCOPE
Invalid
3.
DESCRIPTIONS
Invalid
4.
RESPONSIBILITY
The committee has responsibility and authority to conduct or to authorize the duties below within the scope
of its purpose:
4.1 Financial Data
4.1.1. Review the integrity of financial statements, valid accounting principles, and compliance of Akçansa
and its subsidiaries with applicable law, evaluate prepared reports, discuss with management and the external
auditor, and presents the review results with needed proposals to the Chairman of Board of Directors.
4.1.2. Review annual and interim financial statements to be disclosed and their completeness. Examine
significant accounting issues and disagreements including significant changes regarding application of
accounting and reporting regulations.
4.1.3. Contribute to solve significant disagreements between the company senior management and
independent audit company.
4.1.4. Review the integrity and completeness of annual report and other disclosures. Evaluate the reports in
terms of compliance with the company policies, law, and other regulations.
4.2 Internal Control System
4.2.1. Consider the effectiveness of the company's internal control systems,
technology security and control
including information
4.2.2. Understand the scope of internal auditor's and external auditor’s reviews of internal control over
financial reporting, and obtain reports on significant findings and recommendations, together with
management's responses
4.3
Internal Audit
EYS-ORT-10-P01-A
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EYS-ORT-11-P32
Akçansa Çimento San. ve Tic. A.Ş.
AUDIT COMMITTEE CHARTER
Revision 00
Revision Date: 25/11/2010
Page: 3 / 8
İlgili ISO 14001 ve OHSAS 18001 4.5.5, ISO 9001 8.2.2
4.3.1. Review the chief audit executive, internal audit charter, audit manual, audit plan, activities, and
organizational structure of the internal audit function in terms of independence.
4.3.2. Monitor internal audit efficiency and determine that internal audit activities conform to the International
Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors.
4.3.3. On a regular basis, meet separately with the chief audit executive to discuss internal audit efficiency and
activities.
4.4 External Audit
4.4.1. Evaluate, and present to the board of directors its conclusions regarding needed areas to be audited by
the authorized external audit firms. According to decision taken, the committee observe all works regarding
the selection of the audit firm, preparation of audit contracts, beginning and following of audit processes.
4.4.2. Evaluates and presents selection of independent audit firm and services carried out by the firm to the
Chairman of Board of Directors.
4.4.3. Obtain and review the reports from the external auditors and inform the Chairman of Akçansa Board of
Directors.
4.4.4. Review auditor independency, the rotation of the audit partners and conflicts of interests considering
whether the auditor’s quality controls are adequate and permitted non-audit services
4.4.5. On a regular basis, also meet separately with the external auditor to discuss efficiency of internal
control system and related matters.
4.4.6. Review with the Chairman of BOD and the external auditors, all related matters that external auditors
believe should be discussed.
4.5 Compliance
4.5.1. Review the effectiveness of the system for monitoring compliance with laws and regulations. Provide
similar works executed and submit the results of the engagements to the Chairman of Akçansa BOD.
4.5.2. Review company policy and procedures regarding investigations about compliance, code of ethics,
conflict of interests, mis-management, and fraud.
4.5.3. Review examination results published by Legal Regulatory Authorities.
4.5.4. Review and monitor the compliance with corporate management principles through the mediation of
internal and external auditors.
4.5.5. Obtain regular updates from Legal Affairs Counsel regarding compliance matters and legal matters that
may have a significant impact on Akçansa and its subsidiaries (sanctions, compliance, significant legal
matters).
4.5.6. Review risk management policy and evaluate efficiency of the risk management.
EYS-ORT-10-P01-A
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Akçansa Çimento San. ve Tic. A.Ş.
AUDIT COMMITTEE CHARTER
Revision 00
Revision Date: 25/11/2010
Page: 4 / 8
İlgili ISO 14001 ve OHSAS 18001 4.5.5, ISO 9001 8.2.2
4.6 Reporting
4.6.1. Report committee activities, related matters, and recommendations to the Chairman of BOD.
4.6.2. Report to the Chairman of BOD about integrity and compliance of the annual and interim financial
statements to be published according to Capital Market Regulations including external auditors’ opinions and
the Committee’s own evaluations.
4.7 Other
4.7.1. Determine manual, policies, and procedures, which are not useful or sufficient and submit proposals to
the Chairman of Akçansa BOD.
4.7.2. Review and decide about complaints regarding accounting, internal control system, independent audit
of Akçansa and its subsidiaries. Determine the evaluation methods and criteria applied to the disclosures
announced by the employees within secrecy principle.
4.7.3. Institute and oversee special investigations or follow-up as needed under information of the Chairman
of Akçansa BOD.
4.7.4. Annually review whether all responsibilities in the procedure are fulfilled.
4.7.5. Review and assess the adequacy of the Committee Charter, annually, and as needed, according to
international developments and related law and submit proposed changes to the Chairman of Akçansa BOD in
order to request board approval.
4.7.6. Retain outside advisors, including counsel, as it determines necessary or advisable to carry out its
duties.
4.7.7. Perform other activities as requested by the board of directors.
5.
PERIOD
Invalid
6.
RELATED DOCUMENTS
Invalid
7.
PROCEDURE
7.1 Audit Committee Organization
The Committee consists of at least two members of the board of directors. The board appoints Committee
members. Members are non-executive, independent and they have sufficient knowledge and experience on
financial issues.
7.2
Meeting Time
EYS-ORT-10-P01-A
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Akçansa Çimento San. ve Tic. A.Ş.
AUDIT COMMITTEE CHARTER
Revision 00
Revision Date: 25/11/2010
Page: 5 / 8
İlgili ISO 14001 ve OHSAS 18001 4.5.5, ISO 9001 8.2.2
The Audit Committee meets quarterly. The Chairman of Akçansa BOD might invite the committee as deemed
necessary.
7.3 Duty Period
The Audit Committee members’ duty period is same as BOD members’ period. Following appointment of
BOD, the Audit Committee members are selected by the BOD.
If BOD membership of any member of the committee ends by any reason, the membership of Audit
Committee ends as well. In case of opening, the BOD appoint new committee member in its first meeting.
7.4 Capital Market Board Regulations
All applicable and future regulations of Capital Market Board regarding audit committee will be taken to
consideration before all else.
7.5 Validity
Audit Committee is held accountable for administration of this chart. This chart is valid by approval of Board
of Directors. Akçansa Board of Directors is fully authorized to make changes if it deems necessary.
8.
REPORTING CONDITIONS
Invalid
9.
REVISIONS
Invalid
10. APPENDIX
Invalid
Publisher
Internal Audit Department
EYS-ORT-10-P01-A
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Revision Date: 25/11/2010
Page: 6 / 8
Akçansa Çimento San. ve Tic. A.Ş.
AUDIT COMMITTEE CHARTER
İlgili ISO 14001 ve OHSAS 18001 4.5.5, ISO 9001 8.2.2
BÇM
Dağıtım:
PM
İş Sağlığı ve Güvenliği
Müdürlüğü
Fabrika Müdürlüğü
Bakım Müdürlüğü
Makine Bakım Müdürlüğü
Enerji Üretim ve Elektrik Bakım
Müdürlüğü
Üretim Müdürlüğü
Üretim Müdürlüğü Klinker
Çimento Üretim Tesis
Müdürlüğü
Kalite ve Geliştirme Müdürlüğü
Kalite ve Ar-Ge Müdürlüğü
Kağıt Torba
Proje ve Yatırım Müdürlüğü
Makine Bakım Şefliği
Makine Bakım Şefliği (Klinker)
Makine Bakım Şefliği
(Çimento)
Bakım Planlama ve Makine
Bakım Şefliği
Elektrik Bakım Şefliği
Enstrüman Bakım Şefliği
Elektrik ve Enstrüman Bakım
Şefliği
Elektrik Bakım Mühendisliği
Bakım Planlama Şefliği
Bakım Planlama Mühendisliği
Kalite Kontrol ve Laboratuvar
Şefliği
Proses Kontrol Şefliği
Bölge Satış Müdürlüğü (Güney
Marmara)
Kuzey Bölgesi Satış Müdürlüğü
Orta Karadeniz Bölgesi Satış
Müdürlüğü
Mamul Şefliği
Yarı Mamul Şefliği
Yarı Mamul ve Mamul Şefliği
Ocaklar ve Hammadde
Hazırlama Şefliği
Çimento Üretim Şefliği
Hammaddeler Hazırlama Şefliği
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Doc. Ref.
EYS-ORT-11-P32
Akçansa Çimento San. ve Tic. A.Ş.
AUDIT COMMITTEE CHARTER
Revision 00
Revision Date: 25/11/2010
Page: 7 / 8
İlgili ISO 14001 ve OHSAS 18001 4.5.5, ISO 9001 8.2.2
Klinker Üretim Şefliği
Ocaklar Şefliği
Paketleme ve Sevkiyat Şefliği
Sosyal İşler Şefliği
Sağlık Birimi
Stok Kontrol ve Ambar Şefliği
Sosyal İşler Şefliği/Uzmanlığı
Stok Kontrol ve Ambar
Şefliği/Uzmanlığı
Terminaller Yetkililiği (AliağaYalova)
Terminal Şefliği-Yalova
Ambarlı Liman Şefliği
Genel Müdürlük
Kurumsal Performans ve Risk
Yönetim Müdürlüğü
Strateji ve İş Geliştirme
Müdürlüğü
Genel Müdür
Yardımcısı/Çimento Satış ve
Pazarlama
Genel Müdür Yardımcısı/Finans
Genel Müdür
Yardımcısı/İşletmeler
Genel Müdür Yardımcısı/Hazır
Beton ve Agrega
Genel Müdür
Yardımcısı/Satınalma ve
Lojistik
Lojistik Müdürlüğü
Çevre ve AFR (Alternatif Yakıt
ve Hammadde) Müdürlüğü
Bilgi İletişim Teknolojileri
Müdürlüğü
Bilgi Sistemleri
Sorumluluğu/Şefliği
Bilgi Teknolojileri
Sorumluluğu/Şefliği
Çimento Satış Teknik Destek
Yetkililiği
Hammaddeler Müdürlüğü
İç Denetim Müdürlüğü
İnsan Kaynakları Müdürlüğü
İnsan Kaynakları Şefliği (İşgücü
Plan. Ve Ücretlendirme)
İnsan Kaynakları Şefliği
(Çalışma İlişkileri, Personel
İdaresi Ve Bordro)
İnsan Kaynakları Şefliği (Org.
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Akçansa Çimento San. ve Tic. A.Ş.
AUDIT COMMITTEE CHARTER
İlgili ISO 14001 ve OHSAS 18001 4.5.5, ISO 9001 8.2.2
Gel. Ve İşe Alma)
İnsan Kaynakları Şefliği
(Organizasyon Geliştirme Ve
Projeler)
Mali İşler Müdürlüğü
Maliyet Muhasebe Şefliği
Satışlar Muhasebesi Şefliği
Genel Muhasebe ve Satıcılar
Muhasebesi Şefliği
Muhasebe Şefliği Finansal
Raporlama, Vergi, Varlık Yön.
Pazarlama ve Satış Planlama
Yetkililiği
Planlama ve Kontrol Müdürlüğü
Planlama ve Kontrol Şefliği
(H.Beton ve Agrega, Nakit
Planlama)
Planlama ve Kontrol Şefliği
(Çimento)
Satınalma Müdürlüğü
Şirker Müdürlüğü (Karabük)
Karabük Bölge Satış
Müdürlüğü
Mali İdari İşler Müdürlüğü
Üretim ve Bakım Şefliği
Doğu Marmara Bölge
Müdürlüğü
Bölge Satış Müdürlüğü (Doğu
Marmara)
Ege Bölge Müdürlüğü
Teknik Müdürlük
Kalite ve Optimizasyon
Müdürlüğü
Karadeniz Bölge Müdürlüğü
Agrega Müdürlüğü
Bursa Bölge Yetkililiği
İstanbul Batı 1. Bölge
Müdürlüğü
Trakya Bölge Müdürlüğü
İstanbul Batı 2. Bölge
Müdürlüğü
Teknik Pazarlama Yetkililiği
Planlama ve İş Geliştirme
Yetkililiği
Bölge Satış Yetkililiği (Ege)
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