Abstract:

This study explains what fraud audit is, how it should be done, the tasks of fraud auditors and the relationship of fraud audit with independent audit. The aim of the study is to reveal the dimensions of the relationship between fraud audit and independent audit, which was one of the key functions of audit in the 21st century. For this purpose, the work was done by scanning literature. The number of similar studies found in the scan of literature is small. Interested work was placed in the literary scan section. The study has pointed to the facts that independent inspection should do in cases related to the detection and prevention of fraud through various sources today. The subject was studied in theoretical framework. In particular, an important topic that is currently in the field of control is the taking of the necessary measures for the more efficient and efficient work of the audit institution during and after the audit. This means that it is worth adding value to the organization. The most important of the measures is to do the cheating and to apply it to the entire institution. Detection of fraud and errors, making the difference between fraud and errors is also one of the important functions of fraud control. Cheating control is a worldwide review of importance, especially after cheating scandals. As a result, independent audit is aimed at ensuring their reliability by examining the financial statements of the institutions, while fraud audit is mainly focused on fraud. For these reasons, although independent audit creates a resistance to fraud, it is not in principle responsible.

Abstract:

In this study, what is, how it should be done of the control deception, cheating Auditors independent of the control tasks and tricks described his relationship with the control. The aim of the study, 21. century is one of the important functions of the control deception control with independent audit to reveal the relationship between dimensions. To this end, the study of the literature was conducted by editing with. As a result of the literature review and the number of similar studies. Interest in studies of the literature are given in the section named. In the study, in today's world through a variety of resources related to the identification and prevention of cheating cases the requirements of independent control needs to do. Topics explored in the theoretical framework. In particular, an important task in the field of control today, while and after the audited institution controls more effective and efficient measures are necessary for the operation. These measures add value to the institution. The measures are the most important trick is to apply all this to check and drying. To detect errors and cheat, cheat, and cheat again to control the separation of the error function. After the scandal, especially control deception control the importance of control is conceived very well all over the world. As a result, independent audit institutions by reviewing the financial tables to give a guarantee of reliability, while control aimed at mainly focuses on cheating. For these reasons, although a deterrence against independent control deception in matters.

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