KMPG Case: Illicit Use of PCAOB Data and Cheating on Training Exams

Öz

A scandal involving employees of PCAOB and KPMG, one of the four big auditing firms in the USA, was uncovered in 2017. The scandal involved illegal access to confidential PCAOB data regarding inspections of the firm that would be conducted by the PCAOB between 2015 and 2017, and use of the data for benefit-oriented purposes. During the investigation of this scandal, a second violation was unearthed by PCAOB, whereby KPMG was found to have been cheating on training exams for audit professionals in the period of 2015–2017. This case study examines the two violations mentioned above. This study aims to analyze the KPMG case through all the aspects disclosed to the public, to discuss PCAOB’s role in the case, and to determine the ethical principles and auditing standards that were violated in this case. By identifying the principles that were violated, this study emphasizes the importance of prerequisites for an audit to be considered valid. This study also reiterates that such scandals bring the reliability of audit institutions and public oversight authorities into public disrepute.

Anahtar Kelimeler

• Financial scandals
• SOX
• PCAOB
• KGK

KPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı ve Eğitim Sınavlarında Hile Yapılması

Öz

ABD’de 2017 yılında dört büyük denetim firmasından biri olan KPMG’de, PCAOB çalışanlarının da dâhil olduğu bir skandal ortaya çıkmıştır. Söz konusu skandal 2015-2017 yılı incelemeleri hakkında PCAOB’un gizli verilerinin yasadışı yollarla elde edilmesi ve çıkar amaçlı kullanımı eylemlerinden oluşmaktadır. Bu skandal hakkında yapılan incelemeler esnasında, PCAOB tarafından ikinci bir ihlal daha ortaya çıkarılmış ve KPMG’nin, yine 2015-2017 yıllarında denetim personeline uygulanan eğitim sınavlarında hile yaptığı tespit edilmiştir. Bu çalışma sözü edilen her iki ihlali inceleyen bir vaka incelemesi olarak gerçekleştirilmiştir. Bu kapsamda çalışmanın amacı; 2015-2017 yılları arasında ABD’de gerçekleşen KPMG skandalını kamuya açıklanmış tüm yönleriyle ortaya koymak, PCAOB’un skandal içindeki rolünü tartışmak ve bu vakada gerçekleşen eylemlerin ihlal ettiği denetim standartları ve etik ilkeleri tespit etmektir. Araştırma sonuçları, ihlal edilen ilkeleri belirlemek suretiyle, bir denetimin geçerli olarak kabul edilmesi için gereken şartların önemine dikkat çekmektedir. Ayrıca bu ve benzeri skandalların denetim kuruluşlarının ve kamu gözetimi kurumlarının kamuoyundaki güvenilirliklerine gölge düşürdüğü tekrar vurgulanmıştır.

Anahtar Kelimeler

• Denetim Skandalları
• SOX
• PCAOB
• KPMG

Kaynakça

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