CANOL KANDEMİR, ŞENOL KANDEMİR

2317

Muhasebe hilelerınin önlenmesi ve ortaya Çıkarılmasında kullanılan geleneksel araç ve yöntemler

İşletmeler ve kamu kuruluşları muhasebe hilelerini önlemek ve ortaya çıkarmak için genellikle bir ya da birkaç araç ve yöntemden değil, birçok mekanizmadan birlikte yararlanmaktadır. Her ne kadar geleneksel yöntemlerin etkinlik oranı hile istatistikleri bakımından göreli olarak düşük bulunsa da, bunlar muhasebe hileleri ile mücadelede birinci ya da ikinci savunma hatlarını oluşturmakta ve dolayısıyla muhasebe hilelerinin tümünü ya da çoğunu olmasa da en azından bir bölümünü önlemekte ve ortaya çıkarabilmektedir. Geleneksel mekanizmaların işleyişinin muhasebe hilelerini yapanlar tarafından büyük ölçüde bilinmesi nedeniyle hilelerin bunları devre dışı bırakacak biçimde tasarlanması başarı oranlarını düşüren en önemli etmenlerden biridir. Bir diğer önemli etmen, söz konusu mekanizmaların etkin çalışmalarını kısıtlayan muhasebe-denetim sektörüne özgü çeşitli sorunların var olmasıdır. Her iki etmen de geleneksel mekanizmaların kurulduğu gibi bırakılmayarak sürekli geliştirilmesi ve güncellenmesini ve birtakım malî, idarî ve teknik süreç bileşeninin denetim ve kontrol alanı dışında bırakılmamasını gerektirmektedir. Bu çalışma ilgili yazını gözden geçirerek geleneksel araç ve yöntemlerin nasıl kullanıldığı ve daha etkili bir biçimde kullanılabileceğinin saptanmasını amaçlamaktadır.

The use of traditional tools and methods for Preventing and detecting accounting frauds

Instead of selecting only one or a few tools and techniques, companies mostly use several mechanisms together in order for preventing and detecting accounting frauds. Although the effectiveness of traditional tools are determined to be relatively low in terms of fraud statistics, they constitute first or second lines of defense in the fight against accounting frauds, and therefore they can afford to prevent and/or detect at least some of them if not all or most. One of the most important factors diminishing the rate of success is that fraudsters know beforehand how traditional tools expectedly works and thus architect the frauds in such a way as to circumvent the present control and audit mechanisms. Another important factor is the existence of various accounting and audit industry-specific problems which restrict the effectiveness of these tools. Both of the factors require not keeping intact but continously developing and updating these tools and removing all exceptions and privileges granted to keep some of the components of financial, administative and technical processes out of the sphere of audit and controls. Essentially by reviewing related accounting and auditing literature, this study aims at introducing how traditional tools are currently used and how they can be used in a more effective manner.
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Mali Çözüm-Cover
  • ISSN: 1303-5444
  • Yayın Aralığı: Yılda 6 Sayı
  • Başlangıç: 1991
  • Yayıncı: İstanbul Serbest Muhasebeci Mali Müşavirler Odası
Arşiv
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