Hile Denetçiliği ve Araştırmacı Muhasebecilik Çerçevesinde Adli Muhasebe: Örnek Olay İncelemesi
Forensic Accounting in the Framework of Fraud Auditing and Investigative Accounting: A Case Study

Summary/Abstract: Purpose – In this study, it is aimed to investigate and detect fraudulent acts on the basis of fraud auditing and / or investigative accountancy. Design/methodology/approach – Within the framework of fraud auditing / investigative accountancy, which is one of the sub-dimensions of the forensic accounting profession, a case analysis was carried out to investigate a fraud case in an enterprise, to identify the process and to suggest solutions. Findings – In the analyzed fraud case, the procurement commission formed within the company exists on paper, all purchasing transaction authority belongs to the purchasing manager, in this context, the principle of separation of duties is violated, there are no ethical warning lines in the enterprise and this situation prevents the transmission of suspicious events to the management, cost analysis is not effective. It has been concluded that the purchasing manager and head chef of the enterprise agreed with a supplier enterprise where the enterprise works and purchased goods with high unit prices in order to gain personal gain in return and left the enterprise faced with significant losses. Discussion – As a result of the emergence of forensic accounting expertise as a popular and needed expertise, many countries have carried out the necessary legal regulation and certification activities and made the necessary updates in their higher education curricula. Subject in terms Turkey is a fact that in our country there is no legislation on forensic accounting and forensic accounting expertise. Considering the profession's contribution to the field of accounting and auditing, it will be important to carry out the necessary work as soon as possible and to strengthen it with legal regulations.

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