İşletmelerde hile riski farkındalığı: Ampirik analiz
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Date
2019-08-06
Authors
Jafarlı, Ravan
Journal Title
Journal ISSN
Volume Title
Publisher
Bursa Uludağ Üniversitesi
Abstract
İşletmelerde yaşanan en önemli sorunlardan biri güvenilir bilginin üretilmemesidir. Kamuoyu, yatırımcıyı ve diğer tüm işletme ilgililerini yanlış yönlendirebilecek hileli işlemler hem ekonominin hem de işletmelerin geleceğini tehdit eden hileli faaliyetlere zemin hazırlamaktadır. Hileli eylemlerin neden olduğu skandallara verilen en iyi örneklerden biri Enron skandalıdır. Bu ve benzer skandallar dünyanın ekonomik gündemini uzun süre meşgul etmiştir. Yaşanan şirket skandalları şirketin yönetim kalitesini, risk değerlendirmesini ve hile denetimini sorgulamaya başlamasına neden olmuş, bu sayede “hile denetimi”, “hile riski” ve “hile riski farkındalığı” kavramları ön plana çıkmıştır. Hiçbir işletmenin uzun uğraşlar sonucu kazandığı itibarını, denetim ihmalleri nedeniyle oluşabilecek hileli işlemlerden doyalı kaybetme lüksü yoktur. Bu nedenle işletmeler hile denetimine, hile riski farkındalığına gereken önemi vermelidirler. Günümüzde hile denetimi ve hile olgusu işletmeler için ele alınan, değerlendirilen ve üzerinde araştırmalar yapılan bir konudur. Bu araştırma ile genel olarak amaçlanan hala kapalı bir kutu olan ve Azerbaycan’da iş dünyasının konuşmaktan çekindiği hile konusunda bir bilinç oluşturmak, hilelere karşı çözüm önerisi sunmak, hilenin önemini, onun zarar boyutlarını öne sürerek ortaya çıkarmak, hile riskini azaltıcı önlemlere dikkat çekmektir. Çalışmada hile riskini azaltıcı kontrollerin Azerbaycan’da faaliyet gösteren işletmelerinde hangi seviyede uygulandığı, hile riski farkındalığının hangi seviyede olduğu araştırılmıştır. Araştırma sonucunda işletmelerde uygulanan kontrollerin yeterli olmadığı sonucuna varılmıştır. İşletmelerde hile riski farkındalığının artırılması hile riskinin azaltılmasına yardım edecektir. İşletmeler hile riskini göz önüne alarak ve hile bilinci oluşturarak, öncelikle hileden kaynaklanan önemli yanlış beyanların finansal tablolara v yansıma olasılığını minimize edecek, maddi ve manevi anlamda ödenmesi gereken ağır bedellerden kurtulmuş olacaktır.
One of the most important problems in business are not produced reliable information. Fraudulent transactions that may mislead the public, investors and all other business entities pave the way for fraudulent activities that threaten both the economy and the future of businesses. One of the best examples of scandals caused by fraudulent actions is the Enron scandal. These and similar scandals have occupied the world's economic agenda for a long time. The company scandals started to question the company's management quality, risk assessment and fraud control, so that the "fraud auditing", "tricks risk" and " cheating risk awareness " concept has come to the fore. There is no luxury to lose the credibility of any business as a result of long efforts and fraudulent transactions due to control negligence. Therefore, businesses should give due consideration to fraud control and risk of fraud awareness. Nowadays fraud auditing and cheating case are an issue that is dealt with, evaluated and researched for businesses. The aim of this research is to create a consciousness about the fraud which is still a closed box and which the business world hesitates to talk about in Azerbaijan, to offer a solution against the tricks, to raise the importance of the fraud by putting forward its damage dimensions and to draw attention to the measures to reduce the risk of cheating. In this study, the level of fraud risk awareness and the level of fraud risk awareness were investigated in the companies operating in Azerbaijan. As a result of the research, it is concluded that the controls applied in the enterprises are not sufficient. Increasing cheating awareness in businesses will help to reduce the risk of fraud. Businesses taking into consideration the risk of fraud and cheating by creating awareness, primarily reflected in the financial statements that would minimize the likelihood of significant misstatements caused by fraud, material and spiritual meaning to be paid will be freed from heavy price.
One of the most important problems in business are not produced reliable information. Fraudulent transactions that may mislead the public, investors and all other business entities pave the way for fraudulent activities that threaten both the economy and the future of businesses. One of the best examples of scandals caused by fraudulent actions is the Enron scandal. These and similar scandals have occupied the world's economic agenda for a long time. The company scandals started to question the company's management quality, risk assessment and fraud control, so that the "fraud auditing", "tricks risk" and " cheating risk awareness " concept has come to the fore. There is no luxury to lose the credibility of any business as a result of long efforts and fraudulent transactions due to control negligence. Therefore, businesses should give due consideration to fraud control and risk of fraud awareness. Nowadays fraud auditing and cheating case are an issue that is dealt with, evaluated and researched for businesses. The aim of this research is to create a consciousness about the fraud which is still a closed box and which the business world hesitates to talk about in Azerbaijan, to offer a solution against the tricks, to raise the importance of the fraud by putting forward its damage dimensions and to draw attention to the measures to reduce the risk of cheating. In this study, the level of fraud risk awareness and the level of fraud risk awareness were investigated in the companies operating in Azerbaijan. As a result of the research, it is concluded that the controls applied in the enterprises are not sufficient. Increasing cheating awareness in businesses will help to reduce the risk of fraud. Businesses taking into consideration the risk of fraud and cheating by creating awareness, primarily reflected in the financial statements that would minimize the likelihood of significant misstatements caused by fraud, material and spiritual meaning to be paid will be freed from heavy price.
Description
Keywords
Hile denetimi, Fraud auditing, Hile riski analizi, Hile riski farkındalığı, Azerbaycan’da faaliyet gösteren işletmeler, Cheating risk analysis, Cheating risk awareness, Businesses in Azerbaijan
Citation
Jafarlı, R. (2019). İşletmelerde hile riski farkındalığı: Ampirik analiz. Yayınlanmamış yüksek lisans tezi. Bursa Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.