Prevention of Chamber in Accounting and the Methods Used: Forensic Cases and Analysis in Osmaniye


Abstract views: 17 / PDF downloads: 12

Authors

DOI:

https://doi.org/10.5281/zenodo.12680511

Keywords:

Accounting, Cheating, Error, Accounting Error

Abstract

This study contains information about the prevention of fraud in accounting and the methods used. Businesses are vulnerable to cheating due to their organizational structure and activities. For this reason, it is necessary to reveal accounting frauds and to reveal what the measures can be taken, and to distinguish whether the mistakes made in the accounting system are mistakes or frauds. Considering the increasing number and amount of transactions in our world where technology is rapidly developing in parallel with these developments, explanations about which methods can be used in order to prevent accounting fraud were analyzed, and results and recommendations were made by analyzing the judicial cases related to fraud in the province of Osmaniye.

References

Başpınar, A. (2006) “Mali Tablo Denetiminde Yolsuzluk ve Hataya İlişkin Denetçinin Sorumluluğu”, Mali Pusula, Yıl:2, Sayı:16.

Boynton, C. William, KELL G. Walter (1996), Modern Auditing, Sixth Edition, John Wiley & Sons, New York.

Bozkurt, N. (2000) Kobilerde Yapılan Hileler, Ortaya Çıkartılması ve Önlenmesi, Yaklaşım Dergisi, Yıl:8, Sayı:96.

Güredin, Ersin, (2000) Denetim ve Güvence Hizmetleri, SMMM ve YMM’lere Yönelik İlkeler ve Teknikler, İstanbul.

Karabınar, S. ve Akyel, N. (2009). Hileler ve Muhasebe Denetimindeki Yeri, 1.Uluslararası Balkanlar Tarih ve Kültür Kongresi.

Kaval, H. (2008), Muhasebe Denetimi, Gazi Kitapevi, Ankara.

Kılıç, İ. ve Önal, S., (2021b). Finansal Hilelerin Yapay Sinir Ağları Yöntemi İle Tespit Edilmesi. İksad Yayınevi, Ankara.

Kılıç, İ., & Önal, S. (2021a). Adli muhasebenin tarafları üzerine bir araştırma. Dicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 11(22), 467-497.

Önal, S., Kılıç, İ. (2019), Hile Denetiminde Kırmızı Bayraklar Yöntemi, Çukurova II. Uluslararası Multidisipliner Çalışmalar Kongresi Bildiriler Kitabı, s. 548-552

Rezaee, Zabihollah. (2002), Sharbatoghlie, etc. , “Continuous Auditing: Building Automated Auditing Capability”, Auditing: A Journal of Practice and Theory, USA.

Terzi, S. (2012), “Hileli Finansal Raporlama Önleme ve Tespit: İMKB İmalat Sanayinde Bir Araştırma”, Beta Yayınları, İstanbul.

Watne, A. Donald, (1990), TURNEY B.B. Peter, Auditing Edp Systems, Second Edition, Prentıce-Hall Internatıonal Editions, New Jersey.

Published

2024-08-25

How to Cite

Önal, S., & Kırış, Y. (2024). Prevention of Chamber in Accounting and the Methods Used: Forensic Cases and Analysis in Osmaniye. Atlas Journal, 10(54), 85–100. https://doi.org/10.5281/zenodo.12680511

Issue

Section

Articles