Bağımsız Denetim Standartlarının Muhasebede Hile Kavramına Yaklaşımı

Bulca, Handan; Yeşil, Tolga

doi:10.17541/oeybd.90787

Cited by 2 publications

(1 citation statement)

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“…In regards to rationalization, the company tends to honestly justify itself as a reason for executives and employees to manipulate their own conscience. For example, in case of embezzlement, executives and employees relieve their conscience by borrowing money to justify themselves (Bulca, 2014).…”

Section: Auditing Techniques To Minimize Accounting Related Fraud and Errors: A Qualitative Analysis With The Interview Methodsmentioning

confidence: 99%

Auditing Techniques to Minimize Accounting Related Fraud and Errors: A Qualitative Analysis with the Interview Method

Kızıl

Muzır

Yılmaz

2021

emaj

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Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to the accounting profession. This causes misleading information for several stakeholders. Stakeholdes sometimes make false decisions based on the financial statements created as a result of false and fraudulent transactions. In order to minimize the errors and frauds concerning the accounting system of enterprises, effective internal controls and auditing systems should be in order. It is evident that, setting up the required internal controls and auditing systems reduce asset losses and provide great benefits in the long run for firms. Existence of strong internal controls and auditing systems in enterprises has gained great importance in Turkey. This study provides information about the audit techniques that can minimize accounting related frauds and errors in businesses. The research includes and employs an interview with auditing professionals as the research methodology. Auditors working within three audit firms were selected by simple random sampling via the LinkedIn social media. The three participants were directed 10 semi- structured and open-ended questions. Qualitative analysis was adopted for this study. According to the results of research, companies use a number of tools to prevent accounting related frauds and errors. These most effective tools to minimize the frauds and errors are detected as internal auditing, internal controls and independent (external) auditing. Auditing professionals have high awareness about accounting related fraud and errors. But, auditor independency should be higher, proactive approach must be utilized and auditors must closely follow the new laws and regulations in addition to being familiar with the firms’s operations and sectors to minimize the fraud and errors. The Benford's law, artificial neural networks, analytical methods, data mining, red flags and analytical methods are commonly used by the auditors against frauds and errors. In general, the internal controls and auditing professions are in a much better situation today in Turkey compared to the previous years. But, this is still not adequate and there is a long way to complete ahead based on the opinions of auditing professionals.

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Section: Auditing Techniques To Minimize Accounting Related Fraud and Errors: A Qualitative Analysis With The Interview Methodsmentioning

confidence: 99%

Auditing Techniques to Minimize Accounting Related Fraud and Errors: A Qualitative Analysis with the Interview Method

Kızıl

Muzır

Yılmaz

2021

emaj

View full text Add to dashboard Cite

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A Research on The Levels of Professional Accountants’ Tendency Toward Fraud

Doğan¹,

Gülçin²,

Nazli³

2018

Ömer Halisdemir Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi

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Uluslararası sermaye dolaşımı her gün hız kazanırken, serbest piyasa koşulları içerisinde rekabet gücüde zorlaşmaktadır. Güçlü sermayenin ve haksız rekabetin oluşması piyasadaki mevcut dengeleri de değiştirmektedir. Piyasa koşullarının sağlanması ticari devamlılığı korurken, bu koşullara ayak uydurulamaması gün geçtikçe ticari zorluklara neden olmaktadır. Bu ticari zorluklar ile mücadelede bazen yasal olmayan yollar da tercih edilmektedir. Bilinçli olarak seçilen ve başvurulan bu yollardan biri de hiledir. Hile ise işletme ile ilgili tüm tarafların aldatılmasına neden olmaktadır. İşletmeler sadece rekabet gücünü artırmak için değil, farklı nedenlerden dolayı da yasal olmayan yollara yani hile yapma eğilimi içinde olabilmektedirler. Gerçek dışı ticari kar veya zarar gösterilmek istenmesi, işletme dışına karşılıksız nakit çıkışı sağlanması, işletme içerisine nakit girişi sağlayacak yasal olmayan yolların aranması, hileye birer örnek olarak verilebilir. Bu çalışmanın temel amacı da, muhasebe meslek mensuplarının hile yapmaya eğilim düzeylerini tespit etmektir. Bu amaca ulaşabilmek için ise, muhasebe meslek mensuplarına yönelik ankete dayalı bir araştırma yapılmıştır. Elde edilen veriler t-testi (Independent-Samples T Test) ve tek yönlü varyans (One-Way ANOVA) aracılığı ile analiz edilmiştir. Analiz sonuçlarının değerlendirilmesi ile de muhasebe meslek mensuplarının hile yapmaya eğilim düzeyleri tespit edilmeye çalışılmıştır.

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Bağımsız Denetim Standartlarının Muhasebede Hile Kavramına Yaklaşımı

Cited by 2 publications

References 0 publications

Auditing Techniques to Minimize Accounting Related Fraud and Errors: A Qualitative Analysis with the Interview Method

Auditing Techniques to Minimize Accounting Related Fraud and Errors: A Qualitative Analysis with the Interview Method

A Research on The Levels of Professional Accountants’ Tendency Toward Fraud

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