Yönetim ve Çalışan Hilelerinin Önlenmesinde Hile Denetiminin Önemi Üzerine Bir Değerlendirme

İpek Yaylalı

doi:10.57116/isletme.1376187

Review

Yönetim ve Çalışan Hilelerinin Önlenmesinde Hile Denetiminin Önemi Üzerine Bir Değerlendirme

Year 2024, Volume: 5 Issue: 1, 105 - 131, 26.03.2024

İpek Yaylalı

https://doi.org/10.57116/isletme.1376187

Abstract

Dünyada yaşanan ve günümüze kadar devam eden muhasebe skandalları ve yolsuzluklar işletmeler açısından bir tehdit unsuru oluşturmaktadır. İşletmelerde yönetim ve çalışan hilelerinin yol açtığı maddi ve manevi zararların boyutu her geçen gün artmakta ve tespiti zaman alabilmektedir. İşletmeler, zaman ve maliyet faktörlerinden dolayı hilelerin yol açtığı kayıpları geç fark edebilmektedirler. İşletmeler, bu olumsuz durumları yok etmek ve varlıklarını devam ettirmek adına yeni arayışlara ihtiyaç duymuştur. Yaşanan skandallar neticesinde faaliyetlerde ortaya çıkan hileleri önlemek için iç kontrol, iç denetim ve bağımsız denetim fonksiyonunun yanı sıra hile denetiminin de yer edinmesi gerektiği ön plana çıkmıştır. Diğer bir ifadeyle gerek özel gerek kamuda artan muhasebe hilelerinin açığa çıkartılmasında hile denetimi kavramı bir ihtiyaçtan ziyade bir gereklilik haline gelmiştir. Bu çalışmada öncelikle hile denetiminin önemine ilişkin değerlendirmelere yer verilmiştir. Birinci bölümde literatürde hile denetimine ilişkin çalışmalar değerlendirilmiştir. İkinci bölümde hile, hile denetimi, yönetim ve çalışan hilelerin tanımlarına ilişkin bilgiler açıklanmıştır. Üçüncü bölümde ise yönetim hileleri ile çalışan hilelerinin önlenmesinde hile denetiminin gerekliliği üzerinde durulmuştur.

Keywords

Yönetim Hileleri, Çalışan Hileleri, Hile Denetimi

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An Evaluation on the Importance of Fraud Audit in Preventing Management and Employee Frauds

Year 2024, Volume: 5 Issue: 1, 105 - 131, 26.03.2024

İpek Yaylalı

https://doi.org/10.57116/isletme.1376187

Abstract

The accounting scandals and corruption that have been occurring in the world and continuing to the present day constitute a threat to enterprises The extent of the financial and moral damages caused by management and employee fraud in enterprises is increasing day by day, and their detection can be time-consuming. Due to factors such as time and cost, enterprises may realize the losses caused by fraud late. In order to eliminate these negative situations and continue their existence, enterprises have needed new approaches. As a result of the scandals, the importance of fraud detection in activities has come to the forefront, and in addition to internal control, internal audit, and independent audit functions, fraud detection has also gained importance. In other words, the concept of fraud detection has become a necessity rather than a choice in exposing the increasing accounting frauds in both the private and public sectors. This study first provides evaluations regarding the importance of fraud detection. In the first section, studies related to fraud detection in the literature are evaluated. In the second section, information about fraud, fraud detection, and the definitions of management and employee frauds are explained. The third section emphasizes the necessity of fraud detection in preventing management and employee frauds.

Keywords

Management Frauds, Employee Frauds, Fraud Audit

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Primary Language	Turkish
Subjects	Auditing and Accountability
Journal Section	Articles
Authors	İpek Yaylalı 0000-0001-7171-7752
Publication Date	March 26, 2024
Submission Date	October 15, 2023
Acceptance Date	December 19, 2023
Published in Issue	Year 2024 Volume: 5 Issue: 1

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APA	Yaylalı, İ. (2024). Yönetim ve Çalışan Hilelerinin Önlenmesinde Hile Denetiminin Önemi Üzerine Bir Değerlendirme. İşletme, 5(1), 105-131. https://doi.org/10.57116/isletme.1376187

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