YABAN HAYATI SUÇLARIYLA MÜCADELEDE ADLİ MUHASEBE YAKLAŞIMI

Yıl 2023, Cilt: 6 Sayı: 4, 700 - 728, 20.10.2023

Engin Boztepe

https://doi.org/10.33723/rs.1332916

Öz

Bu çalışma, adli muhasebenin yasadışı finansal akışları çözmedeki önemli rolünü incelemeyi ve bu yasadışı ticaretle ilişkili karmaşık ağları araştırarak yaban hayatı suçlarını incelemeyi amaçlamaktadır. Yaban hayatına karşı işlenen suçlar, koruma altındaki flora ve fauna türlerinin kaçak toplanması ve avlanması, kaçakçılığı ve ticareti de dâhil olmak üzere bir dizi yasadışı faaliyeti kapsamaktadır. Finansal istihbarat birimleri (FIU'lar) adli muhasebe tekniklerinden yararlanarak finansal işlemleri etkili bir şekilde analiz edebilir, kara para aklama mekanizmalarını belirleyebilir ve kapsamlı soruşturmaları destekleyebilir. Vaka çalışmalarından, akademik literatürden ve mevcut uygulamalardan yola çıkan bu araştırma, yaban hayatına karşı işlenen suçlarla mücadelede adli muhasebenin önemini ortaya koymaktadır. Kurumlar arası işbirliğine, stratejik risk değerlendirmesine, gelişmiş analitik araçlara ve sivil toplum kuruluşlarıyla stratejik ortaklıklara duyulan ihtiyacı vurgulamaktadır. Bu çalışmanın sonuçları, yaban hayatına karşı işlenen suçları ele almak, finansal soruşturmaları güçlendirmek ve bu yasadışı ticaretle ilişkili çevresel ve sosyoekonomik etkileri azaltmak için sağlam stratejilerin geliştirilmesine katkıda bulunmayı hedeflemektedir.

Anahtar Kelimeler

Adli Muhasebe, Yaban Hayatı Suçları, Yasadışı Finansal Akış

Forensic Accounting Approach in Combating Wildlife Crimes

Öz

This study aims to examine the important role of forensic accounting in unravelling illicit financial flows and examine wildlife crime by investigating the complex networks associated with this illicit trade. Crimes against wildlife encompass a range of illegal activities, including the illegal collection and hunting, smuggling and trafficking of protected species of flora and fauna. Financial intelligence units (FIUs) can use forensic accounting techniques to effectively analyse financial transactions, identify money laundering mechanisms and support comprehensive investigations. Drawing on case studies, academic literature and current practice, this research demonstrates the importance of forensic accounting in combating crimes against wildlife. It highlights the need for inter-agency cooperation, strategic risk assessment, advanced analytical tools and strategic partnerships with civil society organisations. The results of this study aim to contribute to the development of robust strategies to address crimes against wildlife, strengthen financial investigations and mitigate the environmental and socioeconomic impacts associated with this illegal trade.

Anahtar Kelimeler

Forensic Accounting, Wildlife Crimes, Illicit Financial Flows

Kaynakça

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