Evaluating Allegations of Misconduct at Ford Otosan from an Internal Control Perspective

Öz

The creation of large companies by bringing together the capital made it compulsory to form the executive staff. While the financial reports inform the stakeholders about the company's activities, the quality of financial information disclosed in these reports is ensured through independent and public audits. These audit activities give the stakeholders confidence in the usefulness of the financial statements in their decisions. Company managers create internal control systems to ensure their self-control and evaluate whether internal audit activities and business activities are carried out as they have determined. In addition, corporate governance practices that developed after many company scandals in the 2000s aimed to create a fair, transparent, accountable, and responsible management approach and structure in the management processes of companies. In addition to all these, companies apply the ethical principles they have determined to their employees and the parties they are in contact with. The development of information technologies enables companies to reduce the complexity of corporate management and auditing practices and allows these activities to be carried out faster. When there is a disruption in audit activities, there may be misleading financial statements, fraud, or misconduct. This study was prepared on allegations of corruption or abuse in an automotive company in the first quarter of 2021. The study examines the allegations as they are reflected in the press and evaluates them in terms of internal audit activities in line with the information disclosed.

Anahtar Kelimeler

• Misconduct
• Internal Audit
• Internal Control

Destekleyen Kurum

yok

Proje Numarası

yok

Teşekkür

teşekkürler

Kaynakça

1. Referans1 CNNTURK, (2021). “Ford Otomotiv’de Yolsuzluk İddiası: Adım Adım 248 Milyonluk Yolsuzluğun Şifreleri”, https://www.cnnturk.com/turkiye/ford-otomotivde-yolsuzluk-iddiasi -adim-adim-248-milyonluk-yolsuzlugun-sifreleri)
2. Referans2 Ford Otosan 1. (2021). https://www.fordotosan.com.tr/tr/yatiri mcilar/duyurular?page=2
3. Referans3 Ford Otosan 2 (2021). https://www.fordotosan.com.tr/tr/yatiri mcilar/duyurular/ozel-durum-aciklamalari
4. Referans4 Ford Otosan 3. (2021). https://www.fordotosan.com.tr/en/in vestors/corporategovernance/bo ard-committees
5. Referans5 Ford Otosan 4. (2021). https://www.fordotosan.com.tr/tr/yatiri mcilar/finansal-raporlar/faaliyet-raporlari
6. Referans6 Ford Otosan 5. (2021). https://www.fordotosan.com.tr/en/in vestors/financial-statements/annual-reports
7. Referans7 https://devhaber.net/ford-otosandaki-248-milyonluk-yolsuzlu k-nasil-basladi-suclamalar-ne-1310/ 13 Nisan 2021
8. Referans8 https://dictionary.cambridge.org/tr/s%C3%B6zl%C3%BCk/ingilizce/misconduct),

9. Referans9 https://www.collinsdictionary.com/dictionary/english/accusation-of-misconduct
10. Referans10 https://www.industrialui.com/three-types-of-misconduct/
11. Referans11 Kronos (2021). “Koç’u Sarsan Skandal: Yolsuzluğa Karışan Bayilerde Mahkemeye Verildi” https://kronos34.news/tr/kocu-sarsan-skandal-323-milyon-tllik-yolsuzluga-karisan-bayiler-de-mahkemeye-verildi/)
12. Referans12 Özpeynirci, E. (2021). “Tarihimizin En Büyük Otomobil Yolsuzluğu, https://www.bursadabugun.com/yazarlar/emre-ozpeynir ci-120/tarihimizin-en-buyuk-otomobil-yolsuzlugu-29260.html. 12.08.2021.
13. Referans13 Selimoğlu, S., & Uzay, Ş., (2014). Muhasebe Denetimi, Ankara: Gazi Kitapevi.
14. Referans14 SesKoçaeliç (2021) “Ford’ta 248 Milyonluk Vurgun Nasıl Yapıldı?” https://www.seskocaeli.com/haber/6532626/fordta-248-milyonluk-vurgun-nasil-yapildi
15. Referans15 Spuntnic, (2021). Ford Otomotivde 248 Milyon Liralık Yolsuzluk İddiası: Suçlamalar Ne?” https://tr.sputniknews.com/ 20210413/ford-otomotivde-248-milyon-liralik-yolsuzluk-iddiasi-suclamalar-ne-1044259833.html.
16. Referans16 Worknest, Gross Misconduct: 5 examples every employer should know”, https://worknest.com/blog/5-examples-gross-miscon duct/