Di̇ji̇tal Ortamdaki̇ Fi̇nansal Hi̇le Kontrolünde Adli̇ Muhasebe: Bağimsiz Denetçi̇ler Üzeri̇nde Bi̇r Araştirma

Abstract

The technology, which takes on different structures and features with each passing day, has left enterprises to interact more with digital environment. While processing the business data in digital environment results in positive outcomes, such as saving on time and costs for businesses, it has also caused a new fraud technique to come into question, which is a negative effect. This technique is called financial fraud. It has led a new profession to come into prominence in financial fraud control performed in digital environment, where 3M theory and competence element play a significant role in the realization of financial fraud. Developments in technology have caused sophisticated cases within businesses to increase and strategic decisions to become more significant, and as a remedy for these causes, allowed forensic audit reports and forensic accounting to become prominent. In this study, it has been tried to investigate whether core-competencies and characteristics are effective in financial fraud audits in digital environment. For this purpose, a survey has been applied to auditors of audit companies that have the authority to issue transparency reports at KGK, and as a result of the survey, it was concluded that the corecompetencies and characteristics of the auditors evaluated as forensic accountants were close to forensic accountants abroad but there were no forensic accounting software against financial frauds performed digitally and the transactions were made on audit software during financial fraud audits. On the other hand, it was observed, in the research data, that the accounting profession was in development in Turkey, there was not enough infrastructure provided, and forensic

Predicting the Rationalization Factor that works on Accounting Fraud at Microfinance Institution

“…The current trend is that data is processed and operationalized through digital forms but unfortunately this still leads to new forms of corruption and fraud (Kruskopf, Lobbas, Meinander, Söderling, & Martikainen, 2020). Digital data processing has indeed had a positive impact in the form of effectiveness and efficiency, but it still causes new forms of fraud, which is a negative impact (KÖKSAL, 2019). The potential for sophisticated accounting fraud, such as the case of AIG, WorldCom, Enron, and others, can cause economic crises and collapse around the world (Segal, 2016).…”