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Hile Riskinin Tayini İçin Kanıtsal Ağ Kullanımı: Enron Vakası Uygulaması -Use Of Evidential Framework For Fraud Risk: An Application Of Enron Case
2016
Dergi:  
Mehmet Akif Ersoy University Journal of Social Sciences Institute
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Özet:

Bu çalışma, denetimde hile riskinin belirlenmesi için kanıtsal ağ yaklaşımını (KAY) gösterme amacına yöneliktir.  KAY, denetçilere karşılaştıkları hile vakalarının sayısal, analitik bir gösterimini sunar. KAY, hileli finansal raporlamanın temsil ettiği risk tayini için kırmızı bayrak unsurlarını ve hile üçgeni faktörlerini kullanır. Uygulama kısmında, Enron’un 1996-2001 dönemindeki hile üçgeni faktörlerine ait denetim kanıtları incelenmiştir. Araştırmada, Enron’un iflası sonrası yürürlüğe giren AICPA SAS No:99 ve PCAOB AS No:12 gereksinimleri dikkate alınmıştır.  Çalışma altı kısımdan oluşmaktadır. Birinci kısımda, çalışmanın kapsamı, amacı ile ilgili genel bilgi verilmiştir. İkinci kısımda, hile riskinin tayinine yönelik yapılmış literatür değerlendirilmiştir. Üçüncü bölümde, kanıtsal ağların genel yapısı anlatılmıştır. Dördüncü bölümde, uygulama için seçilen Enron vakası hakkında genel bir bilgi verilmiştir. Beşinci bölümde, Enron vakası için kanıtsal ağ kapsamında kullanılan denetim kanıtları açıklanmıştır. Bu bölümde ek olarak Enron vakası, kanaat fonksiyonları üzerine kurulmuş, KAY kullanılarak değerlendirilmiştir. Son bölümde, mali tablo denetiminde hile riskinin belirlenmesinde, KAY’nın denetçilere sunduğu yararlar değerlendirilmiştir.

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Mehmet Akif Ersoy University Journal of Social Sciences Institute

Alan :   Filoloji; Hukuk; İlahiyat; Sağlık Bilimleri; Sosyal, Beşeri ve İdari Bilimler; Spor Bilimleri

Dergi Türü :   Ulusal

Metrikler
Makale : 650
Atıf : 2.649
2023 Impact/Etki : 0.149
Detaylı İncele
Mehmet Akif Ersoy University Journal of Social Sciences Institute