Özet:

In today’s market conditions, it has become difficult for companies to maintain their sustainability, increase their profit margins and achieve the company goals and targets they have set. In order to achieve success in the current market conditions, the effectiveness and efficiency of human-based processes within the company and within the company have gained importance for the companies. Therefore, it is especially important that the processes of companies that have the ability to influence financial results are carried out effectively, efficiently and free from the risks that may arise from human resources. In the process of accounting and financial transactions that have a direct impact on the financial result, it is always possible to create human-induced fraud. Therefore, it is necessary to accept that there is always a risk of fraud in these processes and to take the necessary precautions regarding the processes within this scope. In particular today, standards are being developed for the prevention of fraud risk in many international and national platforms. The basis of these standards lies in the discovery of fraud that exists in the company’s financial processes. The BDS 240 standard is a standard developed for the detection of fraud risks within the scope of internal control systems of companies. Within the scope of the standard, the responsibilities of the independent auditors for fraud and fraud risk have been set up for audit processes regarding the financial results of the company. This standard also covers negotiation processes for material misstatement arising from the risk of fraud and fraud of independent audit processes. The main issue of the study is to examine the negotiations conducted on material misstatement arising from the risk of fraud and fraud that will be carried out by the audit team. In this context, fraud, fraud risk and internal control systems have been examined in order to create a infrastructure for negotiations conducted within the scope of the BDS 240 standard.

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