NDLI: Detecting Embezzlement in the Context of Auditing Applications Supported by Information Technology; An Application in the Banking Sector

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Detecting Embezzlement in the Context of Auditing Applications Supported by Information Technology; An Application in the Banking Sector

Content Provider	Semantic Scholar
Author	Kaban, Ismail Arslan, Mihriban Coşkun
Copyright Year	2016
Abstract	Bankacilik sektorunde mevduat toplama fonksiyonu acisindan yogun bir rekabet yasanmaktadir. Bu rekabet ortaminda, musterilerin bankalari tercih etme sebebi yalnizca daha fazla getiri saglamak degil, ayni zamanda mevduatlarin saklanmasinda bankalarca yuksek bir guvencenin temin edilmesidir. Bilgi islem teknolojilerinde yasanan gelismeler bankacilik hizmet sureclerinin niteligini artirmakla birlikte, daha once soz konusu olmayan bazi hile yontemlerinin de ortaya cikmasina yol acmistir. Dolayisiyla gunumuzde bankalarin bilgi islem teknolojilerini kullanarak musterilerin mevduatlarini daha etkin yontemlerle korumalari kacinilmaz hale gelmistir. Bu calismada bankalarca, gelismis bir denetim yazilimi olan ACL (Audit Command Language) kullanilarak muhasebe hareketleri uzerinden olasi bir zimmet eyleminin nasil aciga cikarilabileceginin anlatilmasi amaclanmistir. Konu teorik olarak incelendikten sonra olasi bir zimmet vakasinin ACL programi yardimiyla nasil tespit edilebilecegi senaryo analizi yontemi ile ortaya konulmustur. Akabinde soz konusu hilenin denetimine iliskin yapilmasi gereken incelemeler izah edilmistir. Gunumuz bankacilik sektorunde hile denetimleri cok buyuk oranda bilgisayar destekli bir yapi arz etmeye baslamistir
Starting Page	415
Ending Page	424
Page Count	10
File Format	PDF HTM / HTML
Volume Number	16
Alternate Webpage(s)	https://dergipark.org.tr/tr/download/article-file/561022
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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