Akademik Veri Yönetim Sistemi
Tezin Türü: Yüksek Lisans
Tezin Yürütüldüğü Kurum: İstanbul Ticaret Üniversitesi, Sosyal Bilimler Enstitüsü, Türkiye
Tezin Onay Tarihi: 2018
Tezin Dili: Türkçe
Öğrenci: ŞENOL GÖZÜTOK
Danışman: BİÇER ALİ ALTUĞ
Özet:Due to the corporate scandals worldwide, detecting and preventing frauds had become more and more important. The corporations have complex structures by nature. As a result of this complex structure, most of the time they are vulnerable to fraud. The financial statements are meaningful as long as they reflect the real status of a corporation. Taking the fraudulent activity into consideration and conducting the audit according to the risk of fraud is indispensable for an effective audit. National and worldwide, the corporate trend is growth and development and this shows that the corporations have chosen public offerings to develop their capitals. This trend have taken the attention of investors. As a matter of course the investors demand accurate, consistent and reliable information about the corporations they want to invest in. The corporate data presented to the investors and financial analysts may be fraudulent, sometimes by taking advantage of the flexibilities in the accounting standards, rules and regulations and other times by directly violating the accounting rules and standards. These activities that intend to manipulate financial analysts’ and investors’ perception brings the status of the auditor to a high level in regards to detecting fraudulent activity and providing reliable information. For the users of the financial data, the auditors are seen as responsible and they are in the middle of all the expectations. Due to the increase in the responsibility and risks taken by the auditors and the more complex business activities due to the growth of corporations, auditing became even harder. As a result of this change, the increase in the effectiveness of the audit and the increase in the responsibility of the auditor due to increased activity, is indispensable. Although subjecting the corporate data to some analytical auditing procedures is important in detecting risks, internal control is also effective in preventing fraud. In this study defining the notions of error and specifically “fraud”, auditor’s fraud detection and responsibilities and the effectiveness and role of internal control are explained. Within this context, by examining the national and international regulations, utilization of internal control and its elements for the detection of fraud are addressed. The study is also important in regards to the increase of responsibility of the auditors and the risks taken, the increase of business activities due to the growth of corporations and ensuring the effectiveness of auditing in the midst of these changes. The increase in the business activities and the increase in the responsibility of the auditor due to increased auditing activity, is making it necessary to subject the corporate data to some analytical auditing procedures and is making it necessary for him/her to understand the corporation’s internal control in order to detect the risks. It is important for auditors and corporate managers to create an effective way to uncover fraud. In this study an implementation related to this topic and the data of a corporation have been analyzed.