Fraud examination within the scope of forensic accounting and a research on the current situation in Turkey

One of the areas involved by forensic accounting is fraud examination. Fraud examination is a field that investigates the existence of fraudulent acts that are or are likely to occur in the business, and includes obtaining, questioning and analyzing relevant information to investigate by whom, why, how and when fraudulent acts occurred. The certified fraud examiner (CFE) certification is one of the important certificates in the field of forensic accounting. İn this study were addressed certified fraud examiners in Turkey. It is aimed to reveal the current situation of certified fraud examiners in our country. For this purpose, a survey was conducted. The survey data were analyzed using SPSS 25.0 and 26.0 package programs. In the analysis, frequency analysis, chi-square test, factor analysis, reliability test, Kolmogorov-Smirnov Test, Kruskal-Wallis Test and Mann-Whitney U Test were used. As a result of the research, it was determined that the main reasons for the participants to receive the certificate were to gain value in the society, to ensure their personal satisfaction and to differ from other colleagues. It was found that there was a statistically significant difference regarding the evaluation of fraud examination as an additional job in terms of the age, their main area of expertise, professional experience, and the experience of the fraud examination of the participants. It was found that there was a statistically significant differences in the practice of fraud examination according to the main area of expertise and education level of the participants. As a result of the difference analysis performed on job satisfaction of certified fraud examiners, it was found that there was a statistically significant difference in terms of age, professional experience, main area of expertise, and experience in fraud examination, according to the characteristics of the participants. Keywords: Forensic Accounting, Fraud Examination, Certified Fraud Examiner