Özet:

Mistakes and errors, which have a long history in the history of humanity, are a common fact of today because the human element is an integral part of the commercial life. Both fraud and mistakes are harmful to the business. The fundamental difference between them is that there is no intention in mistakes, there is ignorance, ignorance and negligence. The fraud is a deliberate action for the purpose of gaining profit. It is important to identify the fraud that has been identified in 37% of in various ways and the elements have been identified by analysing an example on the following "example event" and requires significant effort. But more importantly, it is to eliminate fraud in a business and take repressive measures. At the beginning of the distorting measures lies an current internal control system and the internal control system is a concept that encompasses all the methods and policies applied in an enterprise.