Reflections of the corporation's financial corruptions to the auditions : Case study between 2000-2015
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Abstract (EN)
In general words, control of economic activities and the collection of data for the purpose of comparison with predetermined criteria assertions about events and the process of reporting the findings of the evaluation of the collected data. The findings in the reporting of generally accepted accounting principles, financial reporting standards, institutions and organizations of the published regulations, yonergelik and regulations, institutions, budgets prepared are preferred as the source. 5 main headings of the control is observed to occur. These titles, independent audit, compliance audit, operational audit, risk-oriented auditing and continuous control. Main title summary description this five is made; and the control of activity independent of the institution's financial data with the numerical amount of the predetermined criteria can be inspected. Compliance audit of numerical amounts instead of working with the employees of the organization or institution established standards of suitability checks. Risk-focused supervision control with continuous numerical data, numerical data viewing with impersonal control. Commercial life that occurred in accounting and business operations conducted on fraud and corruption and the biggest scandal in recent history and in the history of the business to investors who are concerned with can cause harm to many people. These businesses a culture of transparency, internal control and internal audit concepts such as redirects their attention to, and which you should stay at the top as a concept emerges. For this reason, the subject of accounting methods that are used in the prevention of fraud and corruption which were adopted as a conceptual description will be made from the study, and companies will focus on the effectiveness of internal control and internal audit activities
Author
Kerem Ercan
Institution
İstanbul Arel University
Muhasebe ve Denetim Bilim Dalı
How to Cite
Kerem Ercan (Master Thesis). Reflections of the corporation's financial corruptions to the auditions : Case study between 2000-2015, 2016, İstanbul Arel University.
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