Anti-Fraud and Anti-Corruption Tools in the Struggle Against Fraudulent Acts in the Public Sector

Yıl 2022, Sayı: 67, 57 - 70, 23.09.2022

Gökçe Sinem Erbuğa

https://doi.org/10.26650/MED.1098498

Öz

This study reveals the implications of anti-fraud and anti-corruption policies in the struggle against public sector accounting fraud and addresses the effectiveness of a vast number of methods for detecting fraudulent acts. This study also focuses on the terms and concepts of public sector fraud and corruption in order to provide a better understanding of the fraudulent acts committed within the public sector. This study’s essential research aims are directed toward deterring the fraudulent actions of organizations (both government and state-owned enterprises [SOEs]) from the public sector’s viewpoint and their financial results. In summary, the study deals with how to prevent fraudulent acts that are likely to be carried out and aims to provide a better understanding of the methods used to detect fraud and corruption in the public sector.

Anahtar Kelimeler

Public Sector Fraud, Public Sector Corruption, Anti-Fraud Tools

Kamu Sektöründe Sahtekarlık Eylemlerine Karşı Kullanılan Dolandırıcılık ve Yolsuzlukla Mücadele Araçları

Öz

Kamu sektöründe meydana gelen muhasebe hilelerine ve yolsuzluklarına karşı bu suçlarla mücadelenin sonuçlarını ve politikalarını değerlendirmeyi amaçlayan bu çalışma, çok sayıda hileli eylem tespit yöntemi ve bu yöntemlerin etkinliğini ele almaktadır. Bu çalışma aynı zamanda kamu sektöründe gerçekleştirilen hileli eylemlerin daha iyi anlaşılmasını sağlamak için kamu sektörü kapsamında hile ve yolsuzluk kavramlarına ve bu kavramların kapsamına odaklanmaktadır. Çalışma, kamu sektörü bağlamında işlenen dolandırıcılık eylemlerinin gerek kamu kuruluşları gerekse de KİT’ler tarafından finansal sonuçlarıyla beraber değerlendirilmesi ve önlenmesi gerektiğini belirtmektedir. Özetle, gerçekleşmiş veya gerçekleşmesi muhtemel hileli eylemlerin nasıl önlenebileceğinin ele alındığı bu çalışma, kamu sektöründe meydana gelen hile ve yolsuzluğun tespitinde kullanılan yöntem(ler) in daha iyi anlaşılmasını amaçlamaktadır. 

Anahtar Kelimeler

Kamu Sektörü Dolandırıcılığı, Kamu Sektörü Yolsuzluğu, Dolandırıcılıkla Mücadele Araçları

Kaynakça

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