THE ROLE OF FORENSIC ACCOUNTING SUPPORTED INTERNAL AUDIT IN THE PREVENTION AND DETECTION OF FINANCIAL FRAUDS: A CASE STUDY OF PUNJAB NATIONAL BANK (PNB)

Year 2025, Volume: 8 Issue: 2, 361 - 385, 01.10.2025

Burçak Kiziltan Işik

https://doi.org/10.32951/mufider.1758340

Abstract

In this study, the Punjab National Bank (PNB) fraud case was analyzed from a forensic accounting perspective to examine the role of internal audit in preventing financial fraud. The qualitative case analysis method was used to evaluate relevant literature and sources through descriptive content analysis. The analysis resulted in recommendations such as strengthening technological and internal control systems, structuring internal audit with forensic accounting techniques, and implementing employee rotation. The PNB scandal highlighted the importance of internal audit supported by forensic accounting, especially in cases of significant financial crimes originating from top management. It has been emphasized that the legal recognition, education, and integration of forensic accounting into corporate governance in countries like Turkey will enhance financial reliability. Specifically, SWIFT–CBS integration should be made mandatory in all banks, internal audit units should be established, and mandatory staff rotation should be implemented for sensitive positions.

Keywords

Internal Audit , Financial Fraud , Forensic Accounting , PNB Scandal , Corporate Governance

FİNANSAL DOLANDIRICILIĞIN ÖNLENMESİ VE TESPİTİNDE ADLİ MUHASEBE DESTEKLİ İÇ DENETİMİN ROLÜ: PUNJAB ULUSAL BANKASI (PNB) ÖRNEĞİ

Abstract

Çalışmada, Punjab National Bank (PNB) dolandırıcılık vakası adli muhasebe perspektifinden analiz edilerek iç denetimin finansal dolandırıcılığı önlemedeki rolü incelenmiştir. Nitel vaka analizi yöntemi kullanılarak ilgili literatür ve kaynaklar betimsel içerik analiziyle değerlendirilmiştir. Analiz sonucunda, teknolojik ve iç kontrol sistemlerinin güçlendirilmesi, iç denetimin adli muhasebe teknikleriyle yapılandırılması ve çalışan rotasyonu gibi öneriler geliştirilmiştir. PNB skandalı, özellikle üst düzey yönetim kaynaklı büyük finansal suçlarda, adli muhasebeyle desteklenmiş iç denetimin önemini ortaya koymuştur. Türkiye gibi ülkelerde adli muhasebenin yasal olarak tanımlanması, eğitimle desteklenmesi ve kurumsal yönetişime entegre edilmesinin finansal güvenilirliği artıracağı vurgulanmıştır. Somut olarak, SWIFT–CBS entegrasyonunun tüm bankalarda zorunlu hale getirilmesi, iç adli denetim birimlerinin kurulması, hassas pozisyonlarda zorunlu personel rotasyonu uygulanması önerilmektedir.

Keywords

İç Denetim , Mali Dolandırıcılık , Adli Muhasebe , PNB Skandalı , Kurumsal Yönetişim

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