Abstract:

Globalization, increased competition, rapid technological change and economic crises are essential elements to increase the risk of fraud in in all countries. The fraud risk assessment, which helps prevent and detect fraud, is a process that identifies, analyses, and assesses the controls existing in the enterprise against these risks. The main objective of the study is to evaluate the risk of fraud in mining enterprises, and to evaluate the risk of fraud in the mining sector on an example of a marble enterprise. In order to prevent the consequences that may occur in the future by identifying the risk of fraud points in the mining enterprises, the mining enterprises have been assessed in terms of the risk of fraud by implementing interviews with the authorized staff of a marble enterprise. The research was conducted as a result of interviews with the authorized staff of the mermer business that the internal control system of the business was not given the necessary importance, that the job distribution of the business employees was not done, that the clear rules were not applied in hiring and promotions, that there was a communication gap between the production department, marketing and sales departments and the top management, and that there was no effective reporting system established in the accounting department, that the accounting information system was not reliable.

Abstract:

Globalization, increasing competition, rapid change in technology and economic crises are the main factors that increase the risk of fraud in businesses in all countries. Fraud risk assessment, which helps to prevent and reveal fraud, is a process that identifies, analyzes, and assesses existing controls within the entity for fraud risks. The main purpose of this study is to evaluate the fraud risks that may be encountered in the mining sector by evaluating the elements that are at risk of fraud in the mining sector on an example marble firm. In order to prevent the possible adverse consequences in the future by identifying the points that are at risk of fraud in mining operations, the interviews were conducted with the authorized personnel of a marble enterprise and the mining operations were evaluated in terms of the risk of fraud. As a result of the interviews conducted with the authorized personnel of the mining enterprise, the internal control system of the enterprise is not given the necessary importance, the distribution of duties of the employees is not made, the net rules are not applied in recruitment and promotion, there is a lack of communication between the production department, marketing and sales departments and the senior management. Furthermore, it has been determined that an effective reporting system has not been established in the accounting department and that the accounting information system is not reliable. 

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