Dijital Çağda Hile ve Manipülasyonlara Karşı Adli Muhasebe Uygulamaları

Yıl 2024, Cilt: 10 Sayı: 2, 218 - 238, 31.12.2024

Elif Yücel

https://doi.org/10.22466/acusbd.1561356

Öz

Dijitalleşme tüm meslekleri etkilediği gibi denetim mesleğini de etkilemiştir. Bu etki iki yönlü bir etki olup dijital uygulama ve araçların artması hile ve manipülasyonların daha da karmaşıklaşmasına neden olurken aynı zamanda hile ve manipülasyonların tespitinde yine dijital uygulamalar ve yapay zekadan faydalanılmaktadır. Bu çalışmanın temel amacı da dijitalleşmenin hızla artmasıyla birlikte hileli finansal raporlamaların ve diğer finansal suçların tespitinde adli muhasebe uygulamalarında dijitalleşmenin önemini ortaya koymaktır. Özellikle siber suçlar, veri manipülasyonu ve finansal hileler gibi tehditlerin artması, yapay zekâ ve büyük veri gibi teknolojilerin adli muhasebe süreçlerine entegrasyonunu zorunlu hâle getirmiştir. Çalışma, hile riskinin değerlendirilmesi, adli belge incelemesi ve dijital araçlar kullanılarak yapılan görüşme teknikleri gibi adli muhasebe süreçlerinde dijital uygulamaların kullanımını detaylı bir şekilde ele alan geleneksel derleme niteliğinde bir çalışmadır. Çalışmalarını dijital araçlar ve yapay zekâ uygulamalarıyla destekleyen adli muhasebeciler, günümüz iş dünyasında hileli finansal faaliyetleri daha etkin bir şekilde tespit edebilmekte ve önlem alabilmektedirler. Çalışma, adli muhasebe tekniklerinin dijitalleşme sürecinde nasıl dönüştüğünü ve bu tekniklerin işletmelerde finansal bütünlüğü sağlama açısından ne kadar önemli olduğunu vurgulamaktadır.

Anahtar Kelimeler

Hile, Kırmızı Bayraklar, Adli Muhasebe, Dijitalleşme

Forensic Accounting Practices Against Fraud and Manipulations in the Digital Age

Öz

As digitalization affects all professions, it has also impacted the auditing profession. This impact is twofold: while the increase in digital applications and tools has made fraud and manipulation more complex in the digital realm, digital applications and artificial intelligence are also utilized in detecting fraud and manipulation. This study examines the importance of forensic accounting practices in detecting fraudulent financial reporting and other financial crimes as digitalization rapidly increases. The rise of threats such as cybercrimes, data manipulation, and financial fraud has made integrating technologies like artificial intelligence and big data into forensic accounting processes essential. This traditional review thoroughly examines the use of digital applications in forensic accounting processes, including fraud risk assessment, forensic document examination, and interview techniques conducted with digital tools. Forensic accountants who enhance their work with digital tools and artificial intelligence applications can more effectively detect and prevent fraudulent financial activities in today’s business world. The study highlights how forensic accounting techniques are transformed in the digitalization process and underscores the significance of these techniques in ensuring financial integrity within organizations.

Anahtar Kelimeler

Fraud, Red Flags, Forensic Accounting, Digitalisation

Kaynakça

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