ACFE raporu kapsamında hile denetimi ve adli muhasebeye yönelik değerlendirmeler
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Dosyalar
Tarih
2019
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Kırıkkale Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Durmaz, Şevket, "ACFE Raporu Kapsamında Hile Denetimi ve Adli Muhasebeye Yönelik Değerlendirmeler" , Yüksek Lisans Tezi, Kırıkkale, 2019 Hile denetimi, finansal tablolarda yer alan bilgilerin hile, hata ya da yanlışlık içerip içermediğini anlamaya yönelik makul bir güvence sağlamak amacıyla gerçekleştirilen planlanmış bir faaliyettir. Finansal tablolardaki bilgilerin doğrudan karar alma aşamasında kullanılması, yani finansal tablolardaki bilgilerin alınacak kararlarda doğrudan etkili olması hile denetimini önemli kılmaktadır. Adli muhasebe ise, mali suçların faillerine karşı bir hukuk mahkemesi tarafından kabul edilecek bir biçimde mali bilgi toplama ve sunma bilimi olarak tanımlanabilir. Adli muhasebe, yasal konularda yardımcı olmak için muhasebe, denetim ve soruşturma becerilerinin kullanılmasının üçlü uygulamasıdır. Bu çalışmada, küresel çapta meydana gelen şirket skandallarından sonra büyük önem kazanan hile denetimi ve adli muhasebe ele alınmıştır. Hile denetimi ve adli muhasebenin temelinde yatan hile kavramı, ACFE'nin 2018 yılı "Küresel Mesleki Hile ve Suistimal Araştırması" raporu yardımıyla incelenmiş ve grafiklerle desteklenmiştir. Anahtar Kelimeler: Hile, Hile Denetimi, Adli Muhasebe, Denetim, ACFE
Durmaz, Şevket, "Evaluation of Fraud Auditing and Forensic Accounting within the Scope of ACFE Report" Master's Thesis, Kirikkale, 2019 A fraud auditing is a planned activity to provide reasonable assurance to determine whether the information in the financial statements contains fraud, error or fault. The information in the financial statements is used directly in the decision-making process, that is, the information in the financial statements is directly effective in the decisions to be taken makes fraud auditing important. Forensic accounting can be defined as the science of collecting and presenting financial information in a manner that is accepted by a court of law against the perpetrators of financial crimes. Forensic accounting is the triple implementation of the use of accounting, auditing and investigation skills to assist in legal matters. In this study, fraud auditing and forensic accounting, which are of great importance after the global scandals, have been discussed. The concept of fraud, which is the basis of fraud auditing and forensic accounting, has been examined with the help of ACFE's 2018 "Global Study On Fraud and Abuse " report and supported with graphs. Keywords: Fraud, Fraud Auditing, Forensic Accounting, Audit, ACFE
Durmaz, Şevket, "Evaluation of Fraud Auditing and Forensic Accounting within the Scope of ACFE Report" Master's Thesis, Kirikkale, 2019 A fraud auditing is a planned activity to provide reasonable assurance to determine whether the information in the financial statements contains fraud, error or fault. The information in the financial statements is used directly in the decision-making process, that is, the information in the financial statements is directly effective in the decisions to be taken makes fraud auditing important. Forensic accounting can be defined as the science of collecting and presenting financial information in a manner that is accepted by a court of law against the perpetrators of financial crimes. Forensic accounting is the triple implementation of the use of accounting, auditing and investigation skills to assist in legal matters. In this study, fraud auditing and forensic accounting, which are of great importance after the global scandals, have been discussed. The concept of fraud, which is the basis of fraud auditing and forensic accounting, has been examined with the help of ACFE's 2018 "Global Study On Fraud and Abuse " report and supported with graphs. Keywords: Fraud, Fraud Auditing, Forensic Accounting, Audit, ACFE
Açıklama
Anahtar Kelimeler
İşletme, Business Administration, Antropometri, Anthropometry ; Esneklik, Flexibility ; Kuvvet, Force ; Spor, Sports ; Sporcular, Sportsmen ; Çeviklik, Agility ; Çocuklar, Children
