Auditing of abuse and corruption and a case study in insurance companies about matter of abuse and corruption

Abuse and corruption is an economical crime which causes big financial and non-financial losses in companies. Recently, abuse and corruption or fraud cases containing abuse and corruption come in first in the biggest financial losses which affect companies. The function of audit mainly must be considered auditing of abuse and corruption because of the risk of abuse and corruption which is getting higher increasingly in companies. Auditing of abuse and corruption is related with finding out, preventing abuse and corruption and measuring and removing of the risk of it. In this study, auditing of abuse and corruption was conceptually examined and that study was based on matter of abuse and corruption in audit and case studies containing abuse and corruption, also content analysis and interview about abuse and corruptions in insurance companies. This study comprises four main chapters. In the first chapter; conceptual framework about abuse and corruption, in the second chapter; matter of abuse and corruption in audit and in the third chapter; matter of abuse and corruption in insurance companies are discussed. In the final chapter; three different research studies about matters of abuse and corruption and risks of them considered and analyzed in insurance companies. The purpose of this study is to attract attention matter of abuse and corruption and the necessity of it regarding the fact of the risk of abuse and corruption which companies encounter and the results of the research studies.