The detection and prevention of fraud in enterprises largely depends on the existence of an effective internal control system and its continuous updating according to changing conditions. In this study, in order to reveal the role of internal control in the prevention of fraud in enterprises, it is aimed to identify fraudulent actions through a case experienced in an enterprise engaged in international freight transportation activities by road and to offer solutions for prevention. For this purpose, in the study, firstly, information about fraud and internal control is given and the relationship between them is mentioned and then the process of determining the frauds performed by the employees in an enterprise engaged in international freight transportation by road and the solution suggestions for the prevention of these frauds were revealed by case study method. As a result of the study, it was concluded that employee fraud in the enterprise was significantly caused by the lack of information and communication from internal control components and surveillance activities.

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