Research Article
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Yolsuzlukla Mücadelede Denetimin Rolü

Year 2019, Volume: 8 Issue: 3, 2918 - 2933, 16.07.2019
https://doi.org/10.33206/mjss.555059

Abstract

Günümüzde yolsuzluk hem gelişmiş hem de gelişmekte olan ülkelerde yaygın
bir şekilde görülen ve toplumun hayati organlarının işleyişine zarar veren
küresel bir problem olarak karşımıza çıkmaktadır. Genel olarak yolsuzluk, bir
kişinin hem parasal hem de parasal olmayan özel bir kazanç veya gayri resmi bir
amaç için görevini kötüye kullanması anlamına gelmektedir. Özellikle
Enron, WorldCom,
Adelphia
ve Xerox skandalları
sonrası hile ve yolsuzlukların tespit edilmesi, ortaya çıkarılması ve bir daha
yapılamamasına yönelik önlemlerin alınması önemli bir konu haline gelmiştir. Esasen
yolsuzluk doğrudan denetim ile ilgili bir kavramdır. Güçlü denetim ve muhasebe
standartları, yöneticilerin paydaşların beklentilerine aykırı bir şekilde hareket
etmesini zorlaştırmaktır. Öyle ki muhasebe standartları, bir organizasyonun
(kurumun) finansal işlemlerini şeffaflaştırmayı amaçlamaktadır. Denetim ise
şeffaflığın ve hesap verebilirliğin üçüncü kişiler tarafından güvence altına
almasını sağlamaktır. Kavramsal olarak tasarlanan bu çalışmanın amacı, yolsuzlukla
mücadelede konusunda denetimin rolünü incelemektir. Bu amaç doğrultusunda
öncelikle yolsuzluk ve yolsuzluk türlerinin kavramsal çerçevesi ortaya
konulmuştur. Daha sonra denetim ve denetim türleri kavramsal olarak
açıklanmıştır. Son olarak denetim ile yolsuzluk arasında bir ilişki ve
dolayısıyla yolsuzlukla mücadelede denetimin rolünü irdelenmiştir.

References

  • ACFE. (2016). Report to The Nations on Occupational Fraud and Abuse, 2016 Global Fraud Study, https://www.acfe.com/rttn2016/docs/2016-report-to-the-nations.pdf.
  • Aidt, T. S. (2003). Economic Analysis of Corruption: A Survey, The Economic Journal, 113(491), Features, 632-652.
  • Asiedu, K. F. and Deffor, E. W. (2017). Fighting Corruption by Means of Effective Internal Audit Function: Evidence from the Ghanaian Public Sector, International Journal of Auditing, pp.1-18. doi: 10.1111/ijau.12082.
  • Akyel, R. ve Köse, H. Ö. (2012). Kamu Yönetiminde Etkinlik Arayışı: Etkin Kamu Yönetimi İçin Etkin Denetimin Gerekliliği, Türk İdare Dergisi, (466), 9-45.
  • Aktürk, A. ve Özgür, E. (2011). Otel İşletmelerinde Bir Faaliyet Denetim Aracı Olarak Kurumsal Karnenin Uygulanabilirliği, Muhasebe ve Finansman Dergisi, (50), 17-32.
  • Aydoğan, D. S. (2016). Türkiye’de Bağımsız Denetimin Yeni Türk Ticaret Kanunu Çerçevesinde Değerlendirilmesi, Uluslararası Yönetim İktisat ve İşletme Dergisi, ICAFR 16 Özel Sayısı, 771-785.
  • Bazerman, M, Lowenstein, G. and Moore, D. (2002). Why Good Accountants Do Bad Audits, https://hbr.org/2002/11/why-good-accountants-do-bad-audits.
  • Berksoy, T. ve Yıldırım, N. E. (2017). Yolsuzluk Kavramına Genel Bir Bakış: Problemler ve Çözüm Önerileri, Journal of Awareness (JoA), 2(1), 1-18.
  • Blouch, W. E., Ulrich, T. A. and Michenzi, A. R. (2014). A Comprehensive Analysis of The Impact of Sarbanes-Oxley on Auditing Curriculum, ASBBS eJournal, 10(1), Summer.
  • Cambridge Dictionary (2019). Cambridge English Dictionary.
  • Chêne, M. and Kukutschka, R. (2017). The Role of External Auditing in Fraud and Corruption, Transparency International, htps://www.transparency.org/files/content/corruptionqas/External_auditing_and_corruption_2017.pdf.
  • Dereje, T. (2012). Role of performance audit in fighting corruption: (Evidences from FDRE and Oromia National Regional State), A thesis submitted to Department of Accounting and Finance, Addis Ababa University, http://etd.aau.edu.et/handle/123456789/5207.
  • Dye, K. and Stapenhurst R. (1998). Pillars of Integrity: The Importance of Supreme Audit Institutions, Discussion paper. (September). Washington, The Economic Development Institute of the World Bank, http://documents.worldbank.org/curated/en/199721468739213038/pdf/multi-page.pdf.
  • Dye, K. M. (2007). Corruption and Fraud Detection by Supreme Audit Institutions, World Bank Publications, http://siteresources.worldbank.org/INTWBIGOVANTCOR/Resources/CorruptionSupreme.pdf.
  • Everett, J., Neu, D., Rahaman, A.S. (2007). Accounting and the global fight against corruption,Accounting, Organizations and Society, 32(6), 513-542.
  • Gürbüz, S. ve Dikmenli, O. (2009). Örgütsel Açıdan Yolsuzluk: Kavramsal Yönü, Özelliği, İşletme Çevresi, Örgütsel Davranış ve Örgüt Mimarisi Bağlamında Bir İnceleme, Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 22, 219-237.
  • Güner, H. (2014). Türkiye’de Kamu Yönetimi ve Kamu Yönetiminin Denetimi, Denetişim Dergisi, (14), 65-72.
  • Gönülaçar, Ş. (2012). Etkili Bir Yolsuzlukla Mücadele İçin Kamu Denetiminde Yeni Bir Kurumsal Yapı Önerisi, Mali Hukuk Dergisi, Yıl 27, (159), 40-50.
  • Goodwin, J. (2004). A comparison of internal audit in the private and public sectors, Managerial Auditing Journal, 19(5), 640-650. DOI 10.1108/02686900410537766.
  • Hill, N. T., Mcenroe, J. E. and Stevens, K. T. (2005). Auditors’ Reactions to Sarbanes – Oxley and PCAOB, Special Auditing Issue/The CPA Journal, November.
  • Ivakhnenkov, S. (2017). Сorporate Corruption and Functions of Independent and Internal Auditors, УДК 657.6, 45-51. DOI: 10.18523/2519-4739212017119792, http://ekmair.ukma.edu.ua/bitstream/handle/123456789/14695/Ivakhnenkov_%20orporate_Corruption_and_Functions_of_Independent.pdf?sequence=1.
  • Jeppesen, K. K. (2018). The Role of Auditing in the Fight Against Corruption, The British Accounting Revie, 1-29. doi: 10.1016/j.bar.2018.06.001.
  • Jin’e, Y. and Dunjia, L. (1997). Performance Audit in the Service of Internal Audit, Managerial Auditing Journal, 12(4/5), 192 – 195.
  • Josheski, D. and Jovanova, B. (2012). External Audit and Relation between Internal Auditors, Supervisory Body and External Auditors of the Banking Sector in the Republic of Macedonia, MPRA Paper No. 39754, posted 2. Online at https://mpra.ub.uni-muenchen.de/39754/.
  • Kayrak, M. (2008). Evolving Challenges for Supreme Audit Institutions in Struggling with Corruption, Journal of Financial Crime, 15(1), 60-70.
  • Karakaş, M. ve Çak, M. (2007). Yolsuzlukla Mücadelede Uluslararası Kuruluşların Rolü, Maliye Dergisi, (153), 74-100.
  • Khan, M. A. (2006). Role of Audit in Fighting Corruption, Ethics, Integrity, and Accountability in the Public Sector: Re-building Public Trust in Government through the Implementation of the UN Convention against Corruption, St. Petersburg, Russia., http://unpan1.un.org/intradoc/groups/public/documents/UN/UNPAN025122.pdf.
  • Kaufman, D. (1997). Corruption: The Facts Author, Foreign Policy, No. 107, 114-131.
  • Kassem, R. and Higson, A. W. (2016). External Auditors and Corporate Corruption: Implications for External Audit Regulators, Current Issues in Auditing, 10(1), 1-10.
  • Köksal, A. (2009). Bağımsız Denetim Sözleşmesi, İstanbul, Beta.
  • Luo, Y. (2004). An Organizational Perspective of Corruption, Management and Organization Review 1(1), 119–154.
  • Meriç, M. (2004). Yolsuzluk Nedenleri ve Önlemeye Yönelik Çalışmalar, Muğla Üniversitesi SBE Dergisi, (12), 71-85.
  • Memiş, M. Ü. (2016). Kurumsal İşletme Yönetiminde Denetimin Önemi, Ekonomi Bilimleri Dergisi, 8(1), 34-49.
  • Nasta, L. N. and Ladar, C. T. (2015). Convergences and Divergences Between Internal and External Audit On International Context, AGORA International Journal of Administration Sciences, No. 1, 46-55.
  • Neu, D., Everett, J. and Rahaman, A.S. (2014). Preventing corruption within government procurement: constructing the disciplined and ethical subject, Critical Perspectives on Accounting, 28(May), 49-61.
  • Otalor, J.I., and Eiya, O. (2013). Combating corruption in Nigeria: the role of the public sector auditor, Research Journal of Finance and Accounting, 4(4), 122-131.
  • Özekicioğlu, S. (2018). Yüksek Denetimin Tarihsel Geçmişi ve Avrupa Birliği’nde Yüksek Denetim, İktisat Politikası Araştırmaları Dergisi, 5(1), 73-86.
  • Polat, N. (2003). Saydamlık, Hesap Verme Sorumluluğu ve Denetimin Etkinliği, Sayıştay Dergisi, (49), 65-80.
  • Pearson, Timothy A. and Singleton, Tommie W. (2008), “Fraud and Forensic Accounting in the Digital Environment”, Issues in Accounting Education, 23(4), 545–559.
  • Reichborn-Kjennerud, K., Carrington, T. and González-Díaz, B. (2015). Supreme Audit Institutions’ role in fighting corruption, Paper for the 15th Biennial CIGAR Conference 2015 in Valletta, Malta 4-5 June 2015.
  • Rose-Ackerman, S. (1997). The political economy of corruption, in Elliot, K.A. (Ed.), Corruption and the Global Economy, Peterson Institute for International Economics, Washington, DC, 31-60.
  • Sayan, Ö. İ. ve Kışlalı, M. (2004). Yolsuzluk Üzerine Ekonometrik Bir Çalışma, Amme İdaresi Dergisi, 37, 1-18, http://www.politics.ankara.edu.tr/dergi/tartisma/2004/murat-kislali.pdf.
  • Selimoğlu, S. ve Uzay Ş. (2009). Muhasebe Denetimi. (2.Baskı) Ankara: Gazi Kitapevi.
  • Swaleheen, M. (2011). Economic growth with endogenous corruption: an empirical study, Public Choice 146: 23–41. DOI 10.1007/s11127-009-9581-1.
  • Shihata, I. F. I. (1997). Corruption-A General Review With an Emphasis on the Role of the World Bank, Penn State International Law Review: 15(3), 451-485.
  • Tanzi, V. (1998). Corruption around the world: causes, consequences, scope, and cures, IMF Staff Papers, 45(4), 559-594.
  • Tanzi, V. and Davoodi, H. (1997). Corruption, public investment and growth, IMF working paper, 97-139.
  • TDK, (2019). Türkçe Sözlük. Ankara, TDK Yayınları.
  • Wu, X. (2005). Firm accounting practices, accounting reform and corruption in Asia, Policy and Society, 24(3), 53-78.
  • Yardımcıoğlu, M., Koca, N., Günay Y. ve Kocamaz, H. (2014). Yolsuzluk Muhasebe Hileleri ve Örnekleri, KSÜ İİBF Dergisi, 171-187.

The Role of Auditing in the Fight Against Corruption

Year 2019, Volume: 8 Issue: 3, 2918 - 2933, 16.07.2019
https://doi.org/10.33206/mjss.555059

Abstract

Corruption nowadays appears as global problem
that commonly observed in both developed and developing countries and which
damages the functioning of vital organs of society. Corruption is generally
defined as malfeasance of an individual to gain both financial and nonfinancial
private gains or for an unauthorized purpose. Determination of the fraud and
corruption especially after Enron, WorldCom, Adelphia and Xerox scandals, their
discovery and taking precautions to prevent them from reoccurring became an
important topic. Fundamentally corruption is a concept directly related to
auditing. Robust auditing and accounting standards make it difficult for
managers to act derogatorily to the expectations of the shareholders. In fact,
accounting standards aim to make financial transactions of an organization
(institution) transparent. And the auditing provides the securing of
transparency and accountability by the third parties. The goal of this study
which was designed conceptually, is to analyse the role of supervision in fight
against the corruption. In accordance with this purpose, corruption and
conceptual framework of corruption types was first set forth. Then, supervision
and conceptual supervision types were explained. Finally, the relation between
supervision and corruption and therefore the role of auditing in fight against
corruption was scrutinized.


References

  • ACFE. (2016). Report to The Nations on Occupational Fraud and Abuse, 2016 Global Fraud Study, https://www.acfe.com/rttn2016/docs/2016-report-to-the-nations.pdf.
  • Aidt, T. S. (2003). Economic Analysis of Corruption: A Survey, The Economic Journal, 113(491), Features, 632-652.
  • Asiedu, K. F. and Deffor, E. W. (2017). Fighting Corruption by Means of Effective Internal Audit Function: Evidence from the Ghanaian Public Sector, International Journal of Auditing, pp.1-18. doi: 10.1111/ijau.12082.
  • Akyel, R. ve Köse, H. Ö. (2012). Kamu Yönetiminde Etkinlik Arayışı: Etkin Kamu Yönetimi İçin Etkin Denetimin Gerekliliği, Türk İdare Dergisi, (466), 9-45.
  • Aktürk, A. ve Özgür, E. (2011). Otel İşletmelerinde Bir Faaliyet Denetim Aracı Olarak Kurumsal Karnenin Uygulanabilirliği, Muhasebe ve Finansman Dergisi, (50), 17-32.
  • Aydoğan, D. S. (2016). Türkiye’de Bağımsız Denetimin Yeni Türk Ticaret Kanunu Çerçevesinde Değerlendirilmesi, Uluslararası Yönetim İktisat ve İşletme Dergisi, ICAFR 16 Özel Sayısı, 771-785.
  • Bazerman, M, Lowenstein, G. and Moore, D. (2002). Why Good Accountants Do Bad Audits, https://hbr.org/2002/11/why-good-accountants-do-bad-audits.
  • Berksoy, T. ve Yıldırım, N. E. (2017). Yolsuzluk Kavramına Genel Bir Bakış: Problemler ve Çözüm Önerileri, Journal of Awareness (JoA), 2(1), 1-18.
  • Blouch, W. E., Ulrich, T. A. and Michenzi, A. R. (2014). A Comprehensive Analysis of The Impact of Sarbanes-Oxley on Auditing Curriculum, ASBBS eJournal, 10(1), Summer.
  • Cambridge Dictionary (2019). Cambridge English Dictionary.
  • Chêne, M. and Kukutschka, R. (2017). The Role of External Auditing in Fraud and Corruption, Transparency International, htps://www.transparency.org/files/content/corruptionqas/External_auditing_and_corruption_2017.pdf.
  • Dereje, T. (2012). Role of performance audit in fighting corruption: (Evidences from FDRE and Oromia National Regional State), A thesis submitted to Department of Accounting and Finance, Addis Ababa University, http://etd.aau.edu.et/handle/123456789/5207.
  • Dye, K. and Stapenhurst R. (1998). Pillars of Integrity: The Importance of Supreme Audit Institutions, Discussion paper. (September). Washington, The Economic Development Institute of the World Bank, http://documents.worldbank.org/curated/en/199721468739213038/pdf/multi-page.pdf.
  • Dye, K. M. (2007). Corruption and Fraud Detection by Supreme Audit Institutions, World Bank Publications, http://siteresources.worldbank.org/INTWBIGOVANTCOR/Resources/CorruptionSupreme.pdf.
  • Everett, J., Neu, D., Rahaman, A.S. (2007). Accounting and the global fight against corruption,Accounting, Organizations and Society, 32(6), 513-542.
  • Gürbüz, S. ve Dikmenli, O. (2009). Örgütsel Açıdan Yolsuzluk: Kavramsal Yönü, Özelliği, İşletme Çevresi, Örgütsel Davranış ve Örgüt Mimarisi Bağlamında Bir İnceleme, Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 22, 219-237.
  • Güner, H. (2014). Türkiye’de Kamu Yönetimi ve Kamu Yönetiminin Denetimi, Denetişim Dergisi, (14), 65-72.
  • Gönülaçar, Ş. (2012). Etkili Bir Yolsuzlukla Mücadele İçin Kamu Denetiminde Yeni Bir Kurumsal Yapı Önerisi, Mali Hukuk Dergisi, Yıl 27, (159), 40-50.
  • Goodwin, J. (2004). A comparison of internal audit in the private and public sectors, Managerial Auditing Journal, 19(5), 640-650. DOI 10.1108/02686900410537766.
  • Hill, N. T., Mcenroe, J. E. and Stevens, K. T. (2005). Auditors’ Reactions to Sarbanes – Oxley and PCAOB, Special Auditing Issue/The CPA Journal, November.
  • Ivakhnenkov, S. (2017). Сorporate Corruption and Functions of Independent and Internal Auditors, УДК 657.6, 45-51. DOI: 10.18523/2519-4739212017119792, http://ekmair.ukma.edu.ua/bitstream/handle/123456789/14695/Ivakhnenkov_%20orporate_Corruption_and_Functions_of_Independent.pdf?sequence=1.
  • Jeppesen, K. K. (2018). The Role of Auditing in the Fight Against Corruption, The British Accounting Revie, 1-29. doi: 10.1016/j.bar.2018.06.001.
  • Jin’e, Y. and Dunjia, L. (1997). Performance Audit in the Service of Internal Audit, Managerial Auditing Journal, 12(4/5), 192 – 195.
  • Josheski, D. and Jovanova, B. (2012). External Audit and Relation between Internal Auditors, Supervisory Body and External Auditors of the Banking Sector in the Republic of Macedonia, MPRA Paper No. 39754, posted 2. Online at https://mpra.ub.uni-muenchen.de/39754/.
  • Kayrak, M. (2008). Evolving Challenges for Supreme Audit Institutions in Struggling with Corruption, Journal of Financial Crime, 15(1), 60-70.
  • Karakaş, M. ve Çak, M. (2007). Yolsuzlukla Mücadelede Uluslararası Kuruluşların Rolü, Maliye Dergisi, (153), 74-100.
  • Khan, M. A. (2006). Role of Audit in Fighting Corruption, Ethics, Integrity, and Accountability in the Public Sector: Re-building Public Trust in Government through the Implementation of the UN Convention against Corruption, St. Petersburg, Russia., http://unpan1.un.org/intradoc/groups/public/documents/UN/UNPAN025122.pdf.
  • Kaufman, D. (1997). Corruption: The Facts Author, Foreign Policy, No. 107, 114-131.
  • Kassem, R. and Higson, A. W. (2016). External Auditors and Corporate Corruption: Implications for External Audit Regulators, Current Issues in Auditing, 10(1), 1-10.
  • Köksal, A. (2009). Bağımsız Denetim Sözleşmesi, İstanbul, Beta.
  • Luo, Y. (2004). An Organizational Perspective of Corruption, Management and Organization Review 1(1), 119–154.
  • Meriç, M. (2004). Yolsuzluk Nedenleri ve Önlemeye Yönelik Çalışmalar, Muğla Üniversitesi SBE Dergisi, (12), 71-85.
  • Memiş, M. Ü. (2016). Kurumsal İşletme Yönetiminde Denetimin Önemi, Ekonomi Bilimleri Dergisi, 8(1), 34-49.
  • Nasta, L. N. and Ladar, C. T. (2015). Convergences and Divergences Between Internal and External Audit On International Context, AGORA International Journal of Administration Sciences, No. 1, 46-55.
  • Neu, D., Everett, J. and Rahaman, A.S. (2014). Preventing corruption within government procurement: constructing the disciplined and ethical subject, Critical Perspectives on Accounting, 28(May), 49-61.
  • Otalor, J.I., and Eiya, O. (2013). Combating corruption in Nigeria: the role of the public sector auditor, Research Journal of Finance and Accounting, 4(4), 122-131.
  • Özekicioğlu, S. (2018). Yüksek Denetimin Tarihsel Geçmişi ve Avrupa Birliği’nde Yüksek Denetim, İktisat Politikası Araştırmaları Dergisi, 5(1), 73-86.
  • Polat, N. (2003). Saydamlık, Hesap Verme Sorumluluğu ve Denetimin Etkinliği, Sayıştay Dergisi, (49), 65-80.
  • Pearson, Timothy A. and Singleton, Tommie W. (2008), “Fraud and Forensic Accounting in the Digital Environment”, Issues in Accounting Education, 23(4), 545–559.
  • Reichborn-Kjennerud, K., Carrington, T. and González-Díaz, B. (2015). Supreme Audit Institutions’ role in fighting corruption, Paper for the 15th Biennial CIGAR Conference 2015 in Valletta, Malta 4-5 June 2015.
  • Rose-Ackerman, S. (1997). The political economy of corruption, in Elliot, K.A. (Ed.), Corruption and the Global Economy, Peterson Institute for International Economics, Washington, DC, 31-60.
  • Sayan, Ö. İ. ve Kışlalı, M. (2004). Yolsuzluk Üzerine Ekonometrik Bir Çalışma, Amme İdaresi Dergisi, 37, 1-18, http://www.politics.ankara.edu.tr/dergi/tartisma/2004/murat-kislali.pdf.
  • Selimoğlu, S. ve Uzay Ş. (2009). Muhasebe Denetimi. (2.Baskı) Ankara: Gazi Kitapevi.
  • Swaleheen, M. (2011). Economic growth with endogenous corruption: an empirical study, Public Choice 146: 23–41. DOI 10.1007/s11127-009-9581-1.
  • Shihata, I. F. I. (1997). Corruption-A General Review With an Emphasis on the Role of the World Bank, Penn State International Law Review: 15(3), 451-485.
  • Tanzi, V. (1998). Corruption around the world: causes, consequences, scope, and cures, IMF Staff Papers, 45(4), 559-594.
  • Tanzi, V. and Davoodi, H. (1997). Corruption, public investment and growth, IMF working paper, 97-139.
  • TDK, (2019). Türkçe Sözlük. Ankara, TDK Yayınları.
  • Wu, X. (2005). Firm accounting practices, accounting reform and corruption in Asia, Policy and Society, 24(3), 53-78.
  • Yardımcıoğlu, M., Koca, N., Günay Y. ve Kocamaz, H. (2014). Yolsuzluk Muhasebe Hileleri ve Örnekleri, KSÜ İİBF Dergisi, 171-187.
There are 50 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Murat Karahan 0000-0002-5066-4257

Publication Date July 16, 2019
Submission Date April 17, 2019
Published in Issue Year 2019 Volume: 8 Issue: 3

Cite

APA Karahan, M. (2019). Yolsuzlukla Mücadelede Denetimin Rolü. MANAS Sosyal Araştırmalar Dergisi, 8(3), 2918-2933. https://doi.org/10.33206/mjss.555059
AMA Karahan M. Yolsuzlukla Mücadelede Denetimin Rolü. MJSS. July 2019;8(3):2918-2933. doi:10.33206/mjss.555059
Chicago Karahan, Murat. “Yolsuzlukla Mücadelede Denetimin Rolü”. MANAS Sosyal Araştırmalar Dergisi 8, no. 3 (July 2019): 2918-33. https://doi.org/10.33206/mjss.555059.
EndNote Karahan M (July 1, 2019) Yolsuzlukla Mücadelede Denetimin Rolü. MANAS Sosyal Araştırmalar Dergisi 8 3 2918–2933.
IEEE M. Karahan, “Yolsuzlukla Mücadelede Denetimin Rolü”, MJSS, vol. 8, no. 3, pp. 2918–2933, 2019, doi: 10.33206/mjss.555059.
ISNAD Karahan, Murat. “Yolsuzlukla Mücadelede Denetimin Rolü”. MANAS Sosyal Araştırmalar Dergisi 8/3 (July 2019), 2918-2933. https://doi.org/10.33206/mjss.555059.
JAMA Karahan M. Yolsuzlukla Mücadelede Denetimin Rolü. MJSS. 2019;8:2918–2933.
MLA Karahan, Murat. “Yolsuzlukla Mücadelede Denetimin Rolü”. MANAS Sosyal Araştırmalar Dergisi, vol. 8, no. 3, 2019, pp. 2918-33, doi:10.33206/mjss.555059.
Vancouver Karahan M. Yolsuzlukla Mücadelede Denetimin Rolü. MJSS. 2019;8(3):2918-33.

MANAS Journal of Social Studies