DETECTION OF CUSTOMER FRAUD WITHIN THE SCOPE OF A FRAUD AUDIT

Öz

The fact that the accounting and auditing scandals in the world have reached a point that will shake the markets deeply indicates how important fraud is. Innovations in the business world, changes and differences in conditions reveal that controls have a significant share and that audit procedures should be based on professional experience and should be carried out together with audit teams specific to each field. Especially in recent years, the importance given to fraud auditing has been increasing in the detection of increasing fraud in businesses. The aim of this study is to focus on what customer fraud is, how it occurs and how it should be detected and prevented in businesses, which is one of the types of fraud that shakes businesses deeply. In the first part of the study, the concepts, and characteristics of fraud, in the second part, the concept of fraud control, its importance and the techniques applied in fraud inspection, in the third part, customer frauds are evaluated. In the last section, basic information about the detection of customer fraud in fraud auditing is given.

Anahtar Kelimeler

• Fraud
• Fraud Audit
• Customer Fraud
• Proactive Methods

HİLE DENETİMİ KAPSAMINDA MÜŞTERİ HİLELERİNİN TESPİTİ

Öz

Dünyada yaşanan muhasebe ve denetim skandallarının piyasaları derinden sarsacak noktaya ulaşmış olması, hilelerin ne denli önemli olduğuna işaret etmektedir. İş dünyasında meydana gelen yenilikler, değişimler ve koşullardaki farklılıklar kontrollerin önemli bir paya sahip olduğunu ve denetim işlemlerinin mesleki tecrübeye dayanılarak gerçekleşmesi ve her alana özgü denetim ekipleriyle birlikte yürütülmesi gerekliliğini ortaya koymaktadır. Özellikle son yıllarda işletmelerde artan hilelerin tespiti konusunda hile denetime verilen önem giderek artmaktadır. Bu çalışmada amaç, işletmeleri derinden sarsan hile çeşitlerinden biri olan müşteri hilelerin ne olduğu, nasıl meydana geldiği ve işletmelerde nasıl tespit edilmesi ve ne şekilde önlenmesi gerektiği konuları üzerinde durulmuştur. Çalışmanın birinci bölümünde hile kavramları ve özellikleri, ikinci bölümde hile denetimin kavramı, önemi ve hile denetiminde uygulanan teknikler, üçüncü bölümde müşteri hilelerin değerlendirilmesi yapılmıştır. Son bölümde ise hile denetiminde müşteri hilelerinin tespitine ilişkin temel bilgilere yer verilmiştir.

Anahtar Kelimeler

• Hile
• Hile Denetimi
• Müşteri Hileleri
• Proaktif Yöntemler

Kaynakça

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