Varlıkların Kötüye Kullanımı ve Finansal Raporlamada Hile Göstergeleri: Örnek Olay Analizi

Musa ÖZÇELİK, Ganite KURT

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Özet
Bir örgütte hile meydana geldiğinin veya gelebilecek olacağının sinyalini veren göstergeler vardır. Bu göstergelere hile göstergeleri denmektedir. Hile göstergelerini hile meydana gelmeden önce veya meydana geldikten sonra zarar büyümeden tespit etmek hile kaynaklı kayıpları azaltacaktır. Bu çalışmada SAS No: 99 ve ISA Madde 240’da yer alan varlıkların kötüye kullanımı ve finansal tablo hileleri için belirlenen hile göstergeleri özgün bir gruplandırma ile verilmiş ve örnek olay incelemesi yapılmıştır. Gruplandırma sonucunda hile göstergeleri hileden önce ve hileden sonra olmak üzere iki temel gruba ayrılmıştır. Hileden önceki göstergeler baskı, fırsat ve haklı gösterme olmak üzere üç grupta sunulurken, literatürden farklı olarak hileden sonraki göstergeler ise gizleme, çatışma ve değişim olmak üzere üç ayrı grup halinde sunulmuştur. Bir hile meydana geldikten sonra hileyi gizlemeye yönelik davranışlar olduğu gibi bir takım değişimler ve çatışmalarda çıkabilmektedir. Türkiye’de faaliyet gösteren bir bankada yaşanan örnek olaylar incelenerek hile meydana gelmeden önce ve meydana geldikten sonra ortaya çıkan uyarı işaretleri tespit edilmiş ve literatüre 11 adet yeni hile göstergesi kazandırılmıştır.
Anahtar Kelimeler: Denetim, Uyarı İşaretleri, Kırmızı Bayraklar, Bankacılık

Abstract
There are indicators signaling that fraud has occurred or may occur in an organization. These are called as fraud indicators. Identifying the fraud indicators in advance of the damage grows before or after fraud occurs will reduce losses caused by fraud. In this study, the misappropriation of assets in SAS No: 99 and ISA Article 240 and fraud indicators determined for financial statements frauds are presented with an authentic grouping, and it has been conducted a case study. As a result of grouping, fraud indicators are divided into two main groups as before and after fraud. While the indicators before fraud are presented in three groups as pressure, opportunity, and rationalization; unlike the literature, the indicators after fraud are presented in three separate groups as concealing, conflict, and variation. There might occur some changes and conflicts, as well as the behaviors aimed at concealing the fraud after fraud occurs. The examples of events that occurred in a bank operating in Turkey have been examined and the warning signs appeared before and after the occurrence of fraud have been identified and it has brought 11 new fraud indicators into the literature.
Keywords:  Audit, Warning Signs, Red Flags, Banking

Atıf (Citation): Özcelik, M., ve Kurt, G. (2021). Varlıkların kötüye kullanımı ve finansal raporlamada hile göstergeleri: örnek olay analizi. Denetim ve Güvence Hizmetleri Dergisi 1(1), 1-21.

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