Credit card frauds in Turkey within the framework of forensic accounting

Our globalized world, in a state of continuous technological change and innovations, has been challenged by new generation criminology risk factors such as white-collar crimes in particular credit card frauds. Moreover, it has become almost impossible to deal with and to pursue these new generation crimes by means of conventional methods and techniques. İndeed, it has recently become more vital that such new generation crime cases be handled with more specialization and spesific training. Henceforth, these developments aided the emergence of a new subdicipline called ?Forensic Accounting? in the USA first and foremost and many Western countries as well. National security organizations including FBI and many others have been equipped with tools to analyze fraud cases throughly, to carry out technical interrogations and to provide accounting analyses to be used as evidences at courts, thanks to the forensic accounting specialists who can practice at a wide variety of fields. Evidences coming out of studies carried out by forensic accountants have been able to shed light on the proof of complicated fraud cases at courts, and they have been able to prevent possible abuses due to such crimes. Yet, forensic accounting has not met the attention it deserves in our country relative to its popularity enjoyed at many Western countries. This study elaborates similarities and differences at credit card fraud cases interrogations by means of a comparative analysis between the practices in Turkey and formal interrogation processes as proposed by forensic accounting discipline. Thus, the work proposes a new model of interrogation, which can be utilized in handling the credit card fraud cases in Turkey and other related fraud cases during interrogation phase, to the law enforcement agencies.