Internal Audit of Electricity Distribution Companies; As it is known, companies after 13.04.2013 and the Communiqué on The Review and Audit of the Activities of Electricity Distribution Companies, which were published in the Official Gazette no. 28617; It will be supervised by the Ministry of Energy and Natural Resources.
Activities of Public Institutions that carry out public services such as municipalities, RBSs, Educational Institutions through public officials; each institution is subject to audit through the Inspection Boards.
Electricity Distribution Services are carried out through the Public Authority while being constantly inspected by inspection boards; Three years after the specialization of electricity distribution companies, an audit regulation was finally published, but so far inspections have not been started.
Each company in commercial activity is supervised by the Public in its activities. But companies also have to be audited by financially independent sworn audit firms according to the balance sheet size criterion.
In Electricity Distribution and Retail Electricity Sales companies, the situation is more complex than it seems, so it is possible to avoid sanctions that may result from negativity as a result of Ministry audits by avoiding violations of laws and regulations by being outside the mandates of sworn audit firms and prepared for the supervision of the Ministry of Energy and Natural Resources on the one hand; In order to protect the interests of the company, it must be supervised by the company's management through internal auditing or service acquisition.
How is internal auditing carried out in electricity distribution companies?
Otherwise, neither the independent audit company nor the Ministry of Energy and Natural Resources will be of interest to the Audits;
In a province within the license area of an electricity distribution company; On 29.08.2013 at 04.30 am, security cameras were turned off when there was electricity in the warehouse area and a drum ground cable was installed on a truck with the license plate number hidden in us; Although the cameras were put back into service after the vehicle left the field, your company may not be aware of the incident in the future as it is today.
Or, the price for the crane and contractors belonging to the electricity distribution company in the warehouse area is at the cost of the crane operator and the plant manager; things like loading and unloading for a fee become routine.
In the areas used in Electricity Distribution and Retail Services and management information system software, management must take precautions by identifying them before users. Otherwise, there's a lot of water going through those waters until the administration notices.
In addition, the most guaranteed and supervised tellers in the bag, including services before invoicing in customer or retail services, companies are free from damage by auditing.
The main target in the internal control is; It should be noted that the company does not suffer profits due to its activities and to prevent future financial and administrative damages due to violations of laws and regulations.
It is important to remember that avoiding is cheaper than paying.