Dijital Dönemde Adli Muhasebenin Soruşturma Teknikleri, Yöntemleri, Türleri ve Artan Etkisi

Year 2022, Issue: 118, 13 - 32, 21.10.2022

İbrahim Mert

https://doi.org/10.33203/mfy.1084274

Cited By: 1

Abstract

Adli muhasebeciler, kuruluşlarda ve işletmelerde yanlış mali uygulamalar ve dolandırıcılık ile mücadele etmekten sorumludur. Ayrıca, mahkemelerin finansla ilgili suç faaliyetinin kanıtı olarak kullanılabilecek yeterli ve ilgili bilgilere sahip olmasını sağlamaktan da sorumludurlar (Akinbowale ve diğ., 2020, s. 1256). Adli muhasebe uygulamaları, finansal veri analizi, raporların hazırlanması ve sonuçların mahkemeler önünde test edilmesi gibi görevler üstlenerek başarılı hale getirilmektedir. Soruşturma, bir mali suç faaliyetinin meydana gelip gelmediğini belirlemek için kayıt tutulan mali defterlerinin incelenmesini içerir. Bu soruşturmalar sayesinde adli muhasebeciler, dolandırıcılık ve yanlış uygulamaları tespit edip ortaya çıkartarak suçluları adli sicile kaydettiriyor. Dosyalanan raporlar mahkemelerde delil görevi görüyor.

Keywords

Adli Muhasebe, Denetim, Ic Denetim

Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period

Abstract

Forensic accountants are responsible for fighting financial malpractices and fraud in organizations and businesses. They are also responsible for ensuring that courts have sufficient and relevant information that can be used as evidence of criminal activity regarding finances (Akinbowale, et al., 2020, p. 1256). Financial accounting applications are made successful through engagement in duties such as financial data analysis, preparation of reports, and testing the results before courts. Investigation involves examination of record books to determine if a financial criminal activity has occurred. Through these investigations, forensic accountants find and discover fraud and malpractices thus bringing the culprits to books. The reports filed act as evidence in courts.

Keywords

Forensic Accounting, Auditing, Internal Auditing

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