CENTRAL AUDIT ACTIVITIES AS A CONTINUOUS AUDIT APPROACH IN THE TURKISH BANKING SECTOR: A CASE STUDY ABOUT FRAUDS IN SAVINGS ACCOUNTS

Year 2020, Volume: 15 Issue: 53, 254 - 275, 28.01.2020

İsmail Kaban

https://doi.org/10.14783/maruoneri.676406

Cited By: 5

Abstract

Developments in information technology constitute the core of a fundamental transformation of internal audit approaches. The traditional concept of internal audit on periodic and traditional auditing with the inclusion of concepts such as data mining, artificial intelligence, and machine learning is replaced by modern continuous, risk-focused auditing. Recently, in sectors that have high transaction volume such as banking, continuous audit activities combined with data mining applications have become prominent in effectively managing fraud risk. In this study, an example of the examination process related to savings account fraud in Turkey has been presented by providing basic information about the central audit activities applied as a continuous audit approach in the banking sector. The banking transactions used as data in this fraud auditing were generated realistically and at random. Data mining techniques have been applied to these transactions to detect fraud risks.

Keywords

Internal Audit, Banking, Continuous Audit, Central Audit, Data Analytics

TÜRKİYE BANKACILIK SEKTÖRÜNDE BİR SÜREKLİ DENETİM YAKLAŞIMI OLARAK MERKEZDEN DENETİM: MEVDUAT HESAPLARINDAKİ HİLELER ÜZERİNE BİR VAKA ÇALIŞMASI

Abstract

Bilgi teknolojilerinde yaşanan gelişmeler iç
denetim yaklaşımları üzerinde köklü bir dönüşümün çekirdeğini teşkil
etmektedir. Veri madenciliği, yapay zekâ ve öğrenen makinalar gibi kavramların
etkisi ile periyodik ve rutin denetimler üzerine kurgulanan geleneksel denetim
anlayışının yerini sürekli ve risk odaklı modern denetim anlayışının
aldığı görülmektedir. Son dönemde bankacılık gibi yüksek işlem yoğunluğu
ihtiva eden sektörlerde suistimal risklerinin etkin olarak yönetilmesi için
veri madenciliği uygulamaları ile harmanlanan sürekli denetim faaliyetleri
öne çıkmaktadır. Bu çalışmada bankacılık sektöründe bir sürekli denetim
yaklaşımı olarak uygulanan merkezden denetim faaliyetleri hakkında temel
bilgiler sunularak Türkiye özelinde örnek bir mevduat suistimal vaka denetimi
sürecine yer verilmiştir. Suistimal denetiminin gerçekleştirileceği
işlemler gerçeğe uygun bir şekilde rastlantısal olarak üretilmiştir. Bu
işlemler üzerinde veri madenciliği teknikleri uygulanarak hile
risklerinin tespiti yapılmıştır.

Keywords

İç Denetim, Bankacılık, Sürekli Denetim, Merkezden Denetim, Veri Analitiği

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