Professional Fraud-Corruption Case Example
چکیده
If we looked at the oldest fraud and its history, it goes to until the invention of money (about 750 th year B.C ).There is also certain range of fraud in the barter system. After merchandise commoditization, the fraud has gained speed with exchange of gold-copper ratio in the mix of coins and decreasing the value by various methods etc.
The fraud consist of irregularity. In other words if there is an irregularity which has criminal element can be mentioned about accounting fraud. The fraud audit basically consist of abuse, fraud or activity that used for measurement of the conclusion loss of neglience. At the same time the fraud audit can except as part of judging process or file a suit against the concerned institution about financial claim.
The research explain the issue with the audit report of fraud, abuse and corruption.
مراجع
ACFE Küresel Hile Raporu 2016.
Arnold W.J. (1964) Auditing Principles and Case Problems, Holt, Rinehart and Winston, Newyork, s.49-50. (Aktaran: Baydarol, Onur. (2007). İç Kontrol Sistemi Etkinliğinin Muhasebe Denetimindeki Önemi Ve Kontrol Riskinin Belirlenmesi, (Yayınlanmamış Yüksek Lisans Tezi), Marmara Üniversitesi Sosyal Bilimler Enstitüsü, İstanbul)
Bayraktar, A. (2007) Türkiye’de Muhasebe Hileleri Tarihi, (Yayınlanmış Yüksek Lisans Tezi), Trakya Üniversitesi Sosyal Bilimler Enstitüsü.
Coenen, T. L. (2008) “Essential of Corporate Fraud”, New Jersey, USA: John Wiley & Sons, Inc.
Emir M. (2008) “Hile Riskinin Denetim ile İlişkisi” Mali Çözüm, sayı:88. Temmuz. s.87-96.
Gülten, S. ve Terzi S. (2014) “Adli Muhasebe Uygulamaları”, Ankara Serbest Muhasebeci Mali Müşavirler Odası Mesleki Eğitim Notları. http://docplayer.biz.tr/19313890-Mesleki-ihtisas-egitimleri-adli-muhasebe-uygulamalari.html
Kandemir C., Kandemir, Ş. (2012) “Muhasebe Hilelerinin Önlenmesi ve Ortaya Çıkarılmasında Kullanılan Geleneksel Araç ve Yöntemler’’, Mali Çözüm Dergisi, Eylül-Ekim, s.39-78.
Uzun, A. K. İşletmelerde İç Denetim Faaliyetinin Başlatılmasında Başarı Faktörleri, Deloitte İç Denetim Makaleleri.
Yaman, T. (2008) “Finansal Tablolar Aracılığı ile Kullanıcılara Yanıltıcı Bilgi Sunulması ve Sonuçları’’, (Yayınlanmamış Doktora Tezi), Marmara Üniversitesi Sosyal Bilimler Enstitüsü, İstanbul.
Yıldız, E. ve Baskan. T. D. (2014) “Muhasebe Hilelerinin Önlenmesinde Kullanılan Araçlar: BİST Şirketleri Üzerine Bir Araştırma’’, Muhasebe ve Finansman Dergisi, s.1-19.
Zabihollah, R. Financial Statement Fraud Prevention and Detection, John Wiley&Sons,Inc., 2002.
nolu Bağımsız Denetim Standardı.
http://www.accaglobal.com/content/dam/acca/global/pdf/p7int_2006_dec_pilot_q_and_a.pdf (Erişim Tarihi:18.02.2018)
https://www.tide.org.tr/page.aspx?nm=ic_denetim (Erişim Tarihi:19.03.2017)
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