Bankacılık Hileleri: Sınıflandırılması, Saptanması ve Önlenmesi
Yıl 2017,
Sayı: 629, 19 - 50, 01.07.2017
Canol Kandemir
,
Şenol Kandemir
Öz
Bankaların ulusal ve küresel ekonomideki artan güç ve yetkisi hilekarlar tarafından kötüye kullanılmış ve dolayısıyla söz konusu kuruluşlar hile girişimlerinin önde gelen hedeflerinden biri durumuna gelmiştir. Bankacılık hilelerinin neden olduğu maliyetlerin etkili hile saptama ve önleme politikaları ve uygulamaları yardımıyla azaltılmasının sosyal ve ekonomik refaha olumlu yansıyacağı, bireylerin ve kurumların yaşamları ve sürekliliklerine önemli katkı sağlayacağı düşünülmektedir. Son tahlilde, bankacılık hileleri ile mücadele etmek için hem insan, hem de makine gücünü en önemli savaşçılar olarak bütünleştiren makro bir politikanın belirlenmesi, insan ve teknoloji bileşenlerinin eğitim ve yenileşme yoluyla hile riskine karşı sürekli uyarılması, geleneksel ya da çağdaş hiçbir strateji ve yöntemi dışlamadan sürekli ve hareketli hedefler konumundaki hilelere ve hilekarlara karşı nokta savunması yapmak yerine alan savunması yapılması, potansiyel hile alanının çok hatlı ve katmanlı olarak düzenlenmesi ve böylelikle hileler ile belirli hatlarda verilecek tek tek yerel savaşların değil, alanın tümünde (hile ortamı) tüm hilelere karşı verilecek topyekûn savaşın kazanılmaya çalışılması önerilmektedir.
Kaynakça
- ACFE (2014); Association of Certified Fraud Examiners); Report to the Nation on Occupational Fraud and Abuse: Global Fraud Survey, Austin, USA.
- AJAH, Ifejinwa,INYIAMA, Chibueze; (2011), “Loan Fraud Detection and IT-Based Combat Strategies”, Journal of Internet Banking and Commerce, August, Vol.16, No.2, pp.1-13.
- ASH, Duncan; (2011),“The UK fraud landscape for financial services”, Computer Fraud & Security”, April, pp.16-7.
- BALOGUN, Shyngle K., SELEMOGWE, Morekwe, AKANFALA, Femi; (2013), “Fraud and Extravagant Life Styles among Bank Employees: Case of Convicted Bank Workers in Nigeria”, Psychological Thought, Vol. 6(2), pp.252-63.
- BENSTON, George J.; (2004), “What’s Special about Banks ?”, The Financial Review, 39, pp.13-33.
- BIEGALMAN, Martin T., BARTOV, Joel T; (2006), Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance, John Wiley & Sons, Hoboken, New Jersey, USA.
- BOUMEDIENE, Salem Lotfi; (2014), “Detection and Prediction of Managerial Fraud in the Financial Statements of Tunisian Banks”, Global Conference on Business and Finance Proceedings, Volume 9, Number 1, pp.421-426.
- BOYD, John H., HAKENES, Hendrik; (2014), “Looting and risk shifting in banking crises”, Journal of Economic Theory 149, pp.43-64.
- BRUNSWICK, Steve; (2009), ”e-Commerce fraud-time to act ?”, Card Technology Today, January, pp.12-13.
- BUCHANAN, Ronald; (2010), “Banking Security: Banks on Guard”, Latin Trade, 09-10, pp.58-60.
- CFS (Computer Fraud & Security); (2012), “Banking fraud down in 2011”, Computer Fraud & Security, April, p.3.
- CFS (Computer Fraud & Security); (2014), “Online attacks push up fraud rates in England and Wales”, Computer Fraud & Security, May, p.3.
- CHANDLER, Brent; (2014) “Fraud, Scams and Paper Bank Statements-Why Go There ?”, Mortgage Banking, September, pp.82-87.
- CHEHASHIM, Rosmawani, MAHDZAN, Nurul Shahnaz; (2014), “Fraud in letter of credit transactions: The experience of Malaysian Bankers”, International Journal of Law, Crime and Justice 42, pp.224-236.
- COENEN, Tracy; (2008), Essentials of Corporate Fraud, John Wiley & Sons, New York, USA.
- COMPIN, Frederic; (2008), “The role of accounting in money laundering and money dirtying”, Critical Perspectives on Accounting, 19, pp.591-9.
- CTT (Card Technology Today); (2006), “A Smart Answer to online fraud ? Smart Technology Solutions”, Card Technology Today, May, pp.10-11.
- DREW, Jacqueline M., DREW Michael E.; (2010), “The Identification of Ponzi Schemes: Can a Picture Tells a Thousand Frauds ?”, Griffith Law Review Vol 19, No 1, pp.51-70.
- EXCELL, David; (2012), “Bayesian Inference-the future of online fraud protection”, Computer Fraud & Security, February, pp.8-11.
- GHOSH, Mahuya; (2010), “Mobile ID fraud: the downside of mobile growth”, Computer Fraud & Security, December, pp.8- 13.
- GINOVSKY, John; (2013), “More channels, more fraud risk”, ABA Banking Journal, December, pp.18-21.
- GOLD, Steve; (2014), “The evolution of payment card fraud”, Computer Fraud & Security, March, pp.12-17.
- GOLDEN, Thomas W., SKALAK, Steven L., CLAYTON, Mona M; (2006), A Guide to Forensic Accounting Investigation, John Wiley & Sons, New York, USA.
- GREEN, Brian P., REINSTEIN, Alan; (2004), “Banking Industry Financial Statement Fraud and the Effects of Regulation Enforcement and Increased Public Scrutiny”, Research in Accounting Regulation, Volume 17, pp.87-106.
- GUARDIAN ANALYTICS; (2013), “Best Practices for Detecting Banking Fraud”, Illinois Banker, Resource Guide, pp.6-7.
- HARTMAN-WENDELS, Thomas, MAHLMANN, Thomas, VERSEN, Tobias; (2009), “Determinants of bank’s risk exposure to new account fraud-evidence from Germany”, Journal of Banking & Finance 33, pp.347-357.
- HIGGINS, Huang Ngo; (2012), “Learning Internal Controls from a Fraud Case at Bank of China”, Issues in Accounting Education, American Accounting Association, Vol.27, No.4, pp.1171- 1192.
- IDOLOR, Eseoghene Joseph; (2010), “Bank Frauds in Nigeria: Underlying Causes, Effects and Possible Remedies”, African Journal of Accounting, Economics, Finance and Banking Research, Vol.6, No.6, pp.62-80.
- KANDEMİR, Canol; (2016), “Muhasebenin Yolsuzluk Amaçlı Kötüye Kullanımı: 2000 Sonrası Banka İflâslarında Türkiye Deneyimi”, Marmara Üniversitesi Öneri Dergisi ,Cilt 12, Sayı 45, Ocak, ss.235-286.
- KANDEMİR, Canol; (2014), “Muhasebenin Ekonomi Politiği: Dış Dinamikler”, Gazi Üniversitesi Sosyal Bilimler Dergisi, Cilt 1, Sayı 1,2014, ss.38-74.
- KANDEMİR, Canol; (2013), “Türkiye’de Bağımsız Denetçilerin Hile Risk Faktörleri Etki Değerlemesi”, Muhasebe ve Denetime Bakış, Haziran, ss.83-108.
- KANDEMİR, Canol, KANDEMİR, Şenol; (2012a), “Muhasebe Hilelerinin Önlenmesive Ortaya Çıkarılmasında Kullanılan Geleneksel Araç ve Yöntemler”, Malî Çözüm, Eylül-Ekim, ss.39- 77.
- KANDEMİR, Canol, KANDEMİR, Şenol; (2012b), “Enron Olayı’nı Doğru Okumak-II: Kıssadan Hisseler”, Muhasebe ve Denetime Bakış, Kasım, ss.85-106.
- KANDEMİR, Canol, KANDEMİR, Şenol, (2012c), “Muhasebe Hilelerini Önlemede Çözüm Yolu Olarak Kullanılacak Stratejilerin Bileşenleri”, Malî Çözüm, Mayıs-Haziran, ss.15-41.
- KANDEMİR, Canol, KANDEMİR, Şenol; (2013), “Muhasebe Hata ve Hilelerinin Ortaya Çıkarılmasında Bağımsız Denetçilerin Sorumluluğunu Etkileyen Faktörlere İlişkin Algılamaları”, Muhasebe ve Bilim Dünyası, MÖDAV 2013/1, ss.29-54.
- KANNA, Ashu, ARORA, Bindu; (2009), “A Study to investigate the reasons of bank frauds and the implementation on preventive security controls in the Indian banking industry”, International Journal of Business Science and Applied Management, Volume 4, Issue 3, pp.1-11.
- KLOMP, Jeroen, DE HAAN, Jakob; (2012), “Banking risk and regulation: Does one size fit all ?”, Journal of Banking & Finance, 36, pp.3197-3212.
- KOVACICH, Gerald; (2009), “Introduction to Computer FraudPart 2”, Computer Fraud & Security, August, pp.10-14.
- KRIVKO, M. (2010), “A hybrid model for plastic card fraud detection systems”, Expert Systems with Applications, 37, pp.6070-6076.
- MAZUR, Michael; (2014), “Fraud grows, but new tools help check it”, ABA Banking Journal, January, p.11.
- NABHAN, Reem Abdul Latif, HINDI, Nitham M.; (2009), “Bank Fraud: Perceptions of Bankers in the State of Qatar”, Academy of Banking Studies Journal, Volume 8, Number 1, pp.15-38.
- POZZOLA, Andrea Dal, CAELEN, Oliver, BORGNE, YannAel, WATERSCHOOT, Serge, BONTEMPI, Gianluca; (2014), “Learned lessons in credit card fraud detection from a practitioner perspective”, Expert Systems with Applications 41, pp.4915-4928.
- QUAH, Jon T.S., SRIGANESH, M.; (2008), “Real time credit card fraud detection using computational intelligence”, Expert Systems with Applications, 35, pp.1721-1732.
- RAHMAN, Rashidah Abdul, ANWAR, Irda Syahira Khair; (2014), “Effectiveness of fraud prevention and detection techniques in Malaysian Islamic Banks”, Procedia-Social and Behavioral Sciences, 145, pp.97-102.
- RAMOS, Michael; (2008), Wiley Practioner’s Guide to GAAS, John Wiley & Sons, Hoboken, New Jersey, USA.
- RUDESILL, Gary G., RUDESILL, Charryll; (2001), “An Investigation into fraud prevention and detection of small businesses in the United States: Responsibilities of auditors, managers, and business owners”, Accounting Forum, Vol 25, No 1.
- SARRA, Silvia; (2011), “Innovative solutions to leverage resources and maximize efficiency in the battle against cheque fraud”, Journal of Payments Strategy & Systems, Volume 5, Number 3, pp.289-297.
- SCANIA, Salvatore, LUDWIG, Robert W.; (2013), “Surging, Swift and Liable ? Cybercrime and Electronic Payments Fraud Involving Commercial Bank Account : Who Bears the Loss ?”, Journal of Internet Law, April, pp.3-13.
- SINGLETON, Tommie W., SINGLETON, Aaron, BOLOGNA, G.Jack,LINDQUIST, Robert J.; (2006), Fraud Auditing and Forensic Accounting, John Wiley & Sons, New York, USA.
- SOUVIGNET, Thomas, HATIN, Julien, MAQUS, Fabrice, TESNIERE, Damien, LEGER, Pierre, HORMIERE, Romain; (2014), “Payment card forensic analysis: From concepts to desktop and mobile analysis tools”, Digital Investigation, 11,pp.143-153.
- SULLIVAN, Carol, WEBB, Kimberly; (2011), “The Kosse Bank Catastrophe: Anatomy of a Big Fraud in a Small Town”, Journal of Accounting and Finance, Vol.11 (3), pp.62-64.
- USMAN, Ahmad Kabir, SHAH, Mahmood Hussain; (2013), “Critical Success Factors for Preventing e-Banking Fraud”, Journal of Internet Banking and Commerce, August, Vol.18, No.2, pp.1-15.
- WEHINGER, Gert; (2013), “Banking in a challenging environment: Business models, ethics and approaches toward risks”, OECD Journal: Financial Market Trends, Volume 2012/2, pp.79-88.
- WELLS, Joseph T.; (1990), “Six Common Myths about Fraud”, Journal of Accountancy, February, pp.82-88.
- WELLS, Joseph T.;(2008), Principles of Fraud Examination, John Wiley & Sons, New York, USA.
- YUNSEN CHEN, Zu, SONG WANG, Yutao; (2011), “Corporate Fraud and Bank Loans: Evidence from China”, China Journal of Accounting Research, 4, pp.155-165.
Banking Frauds: Classification, Detection and Prevention
Yıl 2017,
Sayı: 629, 19 - 50, 01.07.2017
Canol Kandemir
,
Şenol Kandemir
Öz
The rising power and influence of banks within the national and global economy has been abused by fraudsters and made them one of the leading targets of fraud attacks. It is considered that reducing the losses due to banking frauds with the support of effective fraud detection and prevention policies and applications will favorably affect social and economic wealth and make a significant contribution to the life and sustainability of individuals and corporations. In the final analysis, for the purpose of fighting banking frauds it has been suggested to form a macro policy integrating both man and machine power as the most essential combatants, continuously alert people and technologies to the risk of fraud by way of education and innovation, make a zone defence instead of a point defence against frauds and fraudsters as permanent and moving targets without excluding any strategy and method whether they be traditional or contemporary, organize the potential fraud environment in a multi-layered and faceted manner and thus try to win the total war against all frauds waged in the whole battlefield (fraud environment), not the local wars waged in each frontline against individual frauds.
Kaynakça
- ACFE (2014); Association of Certified Fraud Examiners); Report to the Nation on Occupational Fraud and Abuse: Global Fraud Survey, Austin, USA.
- AJAH, Ifejinwa,INYIAMA, Chibueze; (2011), “Loan Fraud Detection and IT-Based Combat Strategies”, Journal of Internet Banking and Commerce, August, Vol.16, No.2, pp.1-13.
- ASH, Duncan; (2011),“The UK fraud landscape for financial services”, Computer Fraud & Security”, April, pp.16-7.
- BALOGUN, Shyngle K., SELEMOGWE, Morekwe, AKANFALA, Femi; (2013), “Fraud and Extravagant Life Styles among Bank Employees: Case of Convicted Bank Workers in Nigeria”, Psychological Thought, Vol. 6(2), pp.252-63.
- BENSTON, George J.; (2004), “What’s Special about Banks ?”, The Financial Review, 39, pp.13-33.
- BIEGALMAN, Martin T., BARTOV, Joel T; (2006), Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance, John Wiley & Sons, Hoboken, New Jersey, USA.
- BOUMEDIENE, Salem Lotfi; (2014), “Detection and Prediction of Managerial Fraud in the Financial Statements of Tunisian Banks”, Global Conference on Business and Finance Proceedings, Volume 9, Number 1, pp.421-426.
- BOYD, John H., HAKENES, Hendrik; (2014), “Looting and risk shifting in banking crises”, Journal of Economic Theory 149, pp.43-64.
- BRUNSWICK, Steve; (2009), ”e-Commerce fraud-time to act ?”, Card Technology Today, January, pp.12-13.
- BUCHANAN, Ronald; (2010), “Banking Security: Banks on Guard”, Latin Trade, 09-10, pp.58-60.
- CFS (Computer Fraud & Security); (2012), “Banking fraud down in 2011”, Computer Fraud & Security, April, p.3.
- CFS (Computer Fraud & Security); (2014), “Online attacks push up fraud rates in England and Wales”, Computer Fraud & Security, May, p.3.
- CHANDLER, Brent; (2014) “Fraud, Scams and Paper Bank Statements-Why Go There ?”, Mortgage Banking, September, pp.82-87.
- CHEHASHIM, Rosmawani, MAHDZAN, Nurul Shahnaz; (2014), “Fraud in letter of credit transactions: The experience of Malaysian Bankers”, International Journal of Law, Crime and Justice 42, pp.224-236.
- COENEN, Tracy; (2008), Essentials of Corporate Fraud, John Wiley & Sons, New York, USA.
- COMPIN, Frederic; (2008), “The role of accounting in money laundering and money dirtying”, Critical Perspectives on Accounting, 19, pp.591-9.
- CTT (Card Technology Today); (2006), “A Smart Answer to online fraud ? Smart Technology Solutions”, Card Technology Today, May, pp.10-11.
- DREW, Jacqueline M., DREW Michael E.; (2010), “The Identification of Ponzi Schemes: Can a Picture Tells a Thousand Frauds ?”, Griffith Law Review Vol 19, No 1, pp.51-70.
- EXCELL, David; (2012), “Bayesian Inference-the future of online fraud protection”, Computer Fraud & Security, February, pp.8-11.
- GHOSH, Mahuya; (2010), “Mobile ID fraud: the downside of mobile growth”, Computer Fraud & Security, December, pp.8- 13.
- GINOVSKY, John; (2013), “More channels, more fraud risk”, ABA Banking Journal, December, pp.18-21.
- GOLD, Steve; (2014), “The evolution of payment card fraud”, Computer Fraud & Security, March, pp.12-17.
- GOLDEN, Thomas W., SKALAK, Steven L., CLAYTON, Mona M; (2006), A Guide to Forensic Accounting Investigation, John Wiley & Sons, New York, USA.
- GREEN, Brian P., REINSTEIN, Alan; (2004), “Banking Industry Financial Statement Fraud and the Effects of Regulation Enforcement and Increased Public Scrutiny”, Research in Accounting Regulation, Volume 17, pp.87-106.
- GUARDIAN ANALYTICS; (2013), “Best Practices for Detecting Banking Fraud”, Illinois Banker, Resource Guide, pp.6-7.
- HARTMAN-WENDELS, Thomas, MAHLMANN, Thomas, VERSEN, Tobias; (2009), “Determinants of bank’s risk exposure to new account fraud-evidence from Germany”, Journal of Banking & Finance 33, pp.347-357.
- HIGGINS, Huang Ngo; (2012), “Learning Internal Controls from a Fraud Case at Bank of China”, Issues in Accounting Education, American Accounting Association, Vol.27, No.4, pp.1171- 1192.
- IDOLOR, Eseoghene Joseph; (2010), “Bank Frauds in Nigeria: Underlying Causes, Effects and Possible Remedies”, African Journal of Accounting, Economics, Finance and Banking Research, Vol.6, No.6, pp.62-80.
- KANDEMİR, Canol; (2016), “Muhasebenin Yolsuzluk Amaçlı Kötüye Kullanımı: 2000 Sonrası Banka İflâslarında Türkiye Deneyimi”, Marmara Üniversitesi Öneri Dergisi ,Cilt 12, Sayı 45, Ocak, ss.235-286.
- KANDEMİR, Canol; (2014), “Muhasebenin Ekonomi Politiği: Dış Dinamikler”, Gazi Üniversitesi Sosyal Bilimler Dergisi, Cilt 1, Sayı 1,2014, ss.38-74.
- KANDEMİR, Canol; (2013), “Türkiye’de Bağımsız Denetçilerin Hile Risk Faktörleri Etki Değerlemesi”, Muhasebe ve Denetime Bakış, Haziran, ss.83-108.
- KANDEMİR, Canol, KANDEMİR, Şenol; (2012a), “Muhasebe Hilelerinin Önlenmesive Ortaya Çıkarılmasında Kullanılan Geleneksel Araç ve Yöntemler”, Malî Çözüm, Eylül-Ekim, ss.39- 77.
- KANDEMİR, Canol, KANDEMİR, Şenol; (2012b), “Enron Olayı’nı Doğru Okumak-II: Kıssadan Hisseler”, Muhasebe ve Denetime Bakış, Kasım, ss.85-106.
- KANDEMİR, Canol, KANDEMİR, Şenol, (2012c), “Muhasebe Hilelerini Önlemede Çözüm Yolu Olarak Kullanılacak Stratejilerin Bileşenleri”, Malî Çözüm, Mayıs-Haziran, ss.15-41.
- KANDEMİR, Canol, KANDEMİR, Şenol; (2013), “Muhasebe Hata ve Hilelerinin Ortaya Çıkarılmasında Bağımsız Denetçilerin Sorumluluğunu Etkileyen Faktörlere İlişkin Algılamaları”, Muhasebe ve Bilim Dünyası, MÖDAV 2013/1, ss.29-54.
- KANNA, Ashu, ARORA, Bindu; (2009), “A Study to investigate the reasons of bank frauds and the implementation on preventive security controls in the Indian banking industry”, International Journal of Business Science and Applied Management, Volume 4, Issue 3, pp.1-11.
- KLOMP, Jeroen, DE HAAN, Jakob; (2012), “Banking risk and regulation: Does one size fit all ?”, Journal of Banking & Finance, 36, pp.3197-3212.
- KOVACICH, Gerald; (2009), “Introduction to Computer FraudPart 2”, Computer Fraud & Security, August, pp.10-14.
- KRIVKO, M. (2010), “A hybrid model for plastic card fraud detection systems”, Expert Systems with Applications, 37, pp.6070-6076.
- MAZUR, Michael; (2014), “Fraud grows, but new tools help check it”, ABA Banking Journal, January, p.11.
- NABHAN, Reem Abdul Latif, HINDI, Nitham M.; (2009), “Bank Fraud: Perceptions of Bankers in the State of Qatar”, Academy of Banking Studies Journal, Volume 8, Number 1, pp.15-38.
- POZZOLA, Andrea Dal, CAELEN, Oliver, BORGNE, YannAel, WATERSCHOOT, Serge, BONTEMPI, Gianluca; (2014), “Learned lessons in credit card fraud detection from a practitioner perspective”, Expert Systems with Applications 41, pp.4915-4928.
- QUAH, Jon T.S., SRIGANESH, M.; (2008), “Real time credit card fraud detection using computational intelligence”, Expert Systems with Applications, 35, pp.1721-1732.
- RAHMAN, Rashidah Abdul, ANWAR, Irda Syahira Khair; (2014), “Effectiveness of fraud prevention and detection techniques in Malaysian Islamic Banks”, Procedia-Social and Behavioral Sciences, 145, pp.97-102.
- RAMOS, Michael; (2008), Wiley Practioner’s Guide to GAAS, John Wiley & Sons, Hoboken, New Jersey, USA.
- RUDESILL, Gary G., RUDESILL, Charryll; (2001), “An Investigation into fraud prevention and detection of small businesses in the United States: Responsibilities of auditors, managers, and business owners”, Accounting Forum, Vol 25, No 1.
- SARRA, Silvia; (2011), “Innovative solutions to leverage resources and maximize efficiency in the battle against cheque fraud”, Journal of Payments Strategy & Systems, Volume 5, Number 3, pp.289-297.
- SCANIA, Salvatore, LUDWIG, Robert W.; (2013), “Surging, Swift and Liable ? Cybercrime and Electronic Payments Fraud Involving Commercial Bank Account : Who Bears the Loss ?”, Journal of Internet Law, April, pp.3-13.
- SINGLETON, Tommie W., SINGLETON, Aaron, BOLOGNA, G.Jack,LINDQUIST, Robert J.; (2006), Fraud Auditing and Forensic Accounting, John Wiley & Sons, New York, USA.
- SOUVIGNET, Thomas, HATIN, Julien, MAQUS, Fabrice, TESNIERE, Damien, LEGER, Pierre, HORMIERE, Romain; (2014), “Payment card forensic analysis: From concepts to desktop and mobile analysis tools”, Digital Investigation, 11,pp.143-153.
- SULLIVAN, Carol, WEBB, Kimberly; (2011), “The Kosse Bank Catastrophe: Anatomy of a Big Fraud in a Small Town”, Journal of Accounting and Finance, Vol.11 (3), pp.62-64.
- USMAN, Ahmad Kabir, SHAH, Mahmood Hussain; (2013), “Critical Success Factors for Preventing e-Banking Fraud”, Journal of Internet Banking and Commerce, August, Vol.18, No.2, pp.1-15.
- WEHINGER, Gert; (2013), “Banking in a challenging environment: Business models, ethics and approaches toward risks”, OECD Journal: Financial Market Trends, Volume 2012/2, pp.79-88.
- WELLS, Joseph T.; (1990), “Six Common Myths about Fraud”, Journal of Accountancy, February, pp.82-88.
- WELLS, Joseph T.;(2008), Principles of Fraud Examination, John Wiley & Sons, New York, USA.
- YUNSEN CHEN, Zu, SONG WANG, Yutao; (2011), “Corporate Fraud and Bank Loans: Evidence from China”, China Journal of Accounting Research, 4, pp.155-165.