Abstract:

Each passing day, fraud auditing have been gaining prominence under the ever-increasing competitive environment. For enterprises, fraud is a very difficult subject both in terms of its determination and in terms of its prevention. Since in many cases frauds committed in the enterprises cannot be detected, it is difficult to know the exact damage given by such crimes. In other cases, even when the fraud is detected, no legal action is taken and a solution is internally produced. Thus, it is not possible to obtain reliable data. For all of the above-mentioned reasons, there is a need to establish fraud detection mechanism effectively working within the enterprises. In the study, fraud auditing was defined; its types, properties, the duties of fraud auditors and the stages of fraud were explained. In addition to that, detailed information about types of frauds observed in the enterprises, timing of such crimes and the measures taken against them was obtained with a survey carried out with the participation of fraud auditors working in Turkey. Each passing day, fraud auditing have been gaining prominence under the ever-increasing competitive environment. For enterprises, fraud is a very difficult subject both in terms of its determination and in terms of its prevention. Since in many cases frauds committed in the enterprises cannot be detected, it is difficult to know the exact damage given by such crimes.  In other cases, even when the fraud is detected, no legal action is taken and a solution is internally produced. Thus, it is not possible to obtain reliable data.  For all of the above-mentioned reasons, there is a need to establish fraud detection mechanism effectively working within the enterprises. In the study, fraud auditing was defined; its types, properties, the duties of fraud auditors and the stages of fraud were explained. In addition to that, detailed information about types of frauds observed in the enterprises, timing of such crimes and the measures taken against them was obtained with a survey carried out with the participation of fraud auditors working in Turkey.

Keywords: