TÜRKİYE BANKACILIK SEKTÖRÜNDE BİR SÜREKLİ DENETİM YAKLAŞIMI OLARAK MERKEZDEN DENETİM: MEVDUAT HESAPLARINDAKİ HİLELER ÜZERİNE BİR VAKA ÇALIŞMASI

Bilgi teknolojilerinde yaşanan gelişmeler iç denetim yaklaşımları üzerinde köklü bir dönüşümün çekirdeğini teşkil etmektedir. Veri madenciliği, yapay zekâ ve öğrenen makinalar gibi kavramların etkisi ile periyodik ve rutin denetimler üzerine kurgulanan geleneksel denetim anlayışının yerini sürekli ve risk odaklı modern denetim anlayışının aldığı görülmektedir. Son dönemde bankacılık gibi yüksek işlem yoğunluğu ihtiva eden sektörlerde suistimal risklerinin etkin olarak yönetilmesi için veri madenciliği uygulamaları ile harmanlanan sürekli denetim faaliyetleri öne çıkmaktadır. Bu çalışmada bankacılık sektöründe bir sürekli denetim yaklaşımı olarak uygulanan merkezden denetim faaliyetleri hakkında temel bilgiler sunularak Türkiye özelinde örnek bir mevduat suistimal vaka denetimi sürecine yer verilmiştir. Suistimal denetiminin gerçekleştirileceği işlemler gerçeğe uygun bir şekilde rastlantısal olarak üretilmiştir. Bu işlemler üzerinde veri madenciliği teknikleri uygulanarak hile risklerinin tespiti yapılmıştır.

CENTRAL AUDIT ACTIVITIES AS A CONTINUOUS AUDIT APPROACH IN THE TURKISH BANKING SECTOR: A CASE STUDY ABOUT FRAUDS IN SAVINGS ACCOUNTS

Developments in information technology constitute the core of a fundamental transformation of internal audit approaches. The traditional concept of internal audit on periodic and traditional auditing with the inclusion of concepts such as data mining, artificial intelligence, and machine learning is replaced by modern continuous, risk-focused auditing. Recently, in sectors that have high transaction volume such as banking, continuous audit activities combined with data mining applications have become prominent in effectively managing fraud risk. In this study, an example of the examination process related to savings account fraud in Turkey has been presented by providing basic information about the central audit activities applied as a continuous audit approach in the banking sector. The banking transactions used as data in this fraud auditing were generated realistically and at random. Data mining techniques have been applied to these transactions to detect fraud risks.

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