Abstract:

As the banking sector grows and becomes more complex, the influence of managers on the activities taking place in banks is gradually decreasing and is falling compared to before. This situation raises the risk of fraud activities in banks which have a busy schedule. For this reason, it is necessary to expose the tricks that may occur and to prevent any possibility that may cause these actions. By ensuring this, the efficiency of banking services will increase and any transactions that may cause fraud will be prevented. This, in turn, occurs through the implementation of appropriate audit activities. The aim of this study is to examine the role of fraud in the banking sector on productivity and the relationship between fraud and productivity. As part of this goal, the concept of fraud is first explained by creating a conceptual framework for fraud types and efficiency as well as the concepts of audit and fraud control are also explained. Besides, the relation of cheating control and efficiency is mentioned.

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