Kredi işlem mektuplarında dolandırıcılık ve hile azaltmada bankaların rolü Libya ticari bankaları ve diğer ticari bankalar üzerine uygulamalı çalışma
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2022
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Araştırmacının bu çalışmanın amacı, Libya ticari bankalarının birçok ekseni gözden geçirerek akreditif işlemlerinde dolandırıcılık ve hileyi azaltmadaki rolünü vurgulamaktır. Akreditiflerin öneminin ve dış ticaretin finansmanındaki rollerinin yanı sıra Libya ticari bankaları tarafından izlenen ve onaylanan kural ve prosedürlerin belirlenmesinin bir ifadesi olarak. Akreditif uygulama aşamalarında özellikle belge doğrulama alanında akreditiflerin uluslararası standart ilke ve normlarına uygunluğunun yanı sıra Merkez Bankası tarafından kontrol ve şartlar ve prosedürler ne ölçüde alınmıştır? Akreditif sürecini ve dolandırıcılık, zimmete para geçirme, dolandırıcılık ve bankalara yönelik saldırı vakalarının bildirilmesiyle ilgili kontrolleri düzenlemek için Libya? ve devletin ekonomisi. Araştırma problemi aşağıdaki soruda formüle edilmiştir: (Libya ticari bankalarının akreditif işlemlerinde dolandırıcılık ve hileyi azaltmada rolü var mı?) Bu çalışma, nihilist bir biçimde formüle edilen araştırma hipotezinin aşağıdaki şekilde test edilmesiyle doğrulanmıştır: (H0: Libya ticari bankalarının Akreditif işlemlerinde dolandırıcılık ve hileyi azaltmada rolü yoktur) Araştırma metodolojisinde ise araştırma konusu ile ilgili kitaplar ve kaynaklar aracılığıyla betimsel ve analitik yaklaşım kullanılmıştır. Libya Merkez Bankası tarafından yayınlanan yayınların ve periyodik mektupların yanı sıra Libya Denetim Bürosu tarafından yıllara (2014-2015-2016-2017-2018) ait veri, istatistik ve raporların kullanımına ek olarak. Libya ticari bankalarında akreditif işlemlerinde manipülasyon, dolandırıcılık ve hile olgusu ve ayrıca diğer ülkelerdeki ticari bankaların akreditif işlemlerinde manipülasyon, dolandırıcılık ve hile olgusunu belirlemek. Uygulamada, anket formu, Libya ticari bankalarındaki akreditiflerin tüm departman ve bölümlerinde çalışan çalışanlar tarafından veri ve bilgi toplamak için ve ayrıca, akreditiflerin geçerliliğini veya yanlışlığını bulmak için istatistiksel analiz yöntemi (Spss) kullanıldı. boş hipotez. Ulaşılan en önemli sonuçlar arasında, Libya ticari bankalarının akreditif işlemlerinde dolandırıcılık ve hileyi azaltmada rolü olduğu ve özellikle Tekdüzen Gümrük taahhüdü konusunda dış ticaret alanında olumlu bir role sahip olduklarıdır. Akreditif ve Akreditif Uygulaması (UCP 600) ve ayrıca belgelerin incelenmesi ve denetlenmesi süreci ile ilgili olarak Libya Merkez Bankası'nın aşağıdaki kontrollere ilişkin talimatlarına uygunlukları ile ilgili olarak: -Libya Merkez Bankası tarafından düzenlenen akreditiflerin açılmasını düzenleyen şart ve usullere bağlılığı. -Akreditiflerle ilgili sevkıyat belgelerini ve akreditif şartlarına uygunluğunu kontrol ve denetleme taahhüdü. -Akreditif açma kontrollerinde büyük ihlal ve ihlaller yoktur. Bu, Libya ticari bankalarının akreditif işlemlerinde dolandırıcılık ve hileyi azaltmada rolü olduğu anlamına gelmektedir. - Libya ticari bankalarının akreditif işlemlerinde dolandırıcılık ve dolandırıcılığı azaltmadaki rolünün artması, satıcı (ihracatçı) tarafından alıcıya düşebilecek dolandırıcılık ve dolandırıcılık limitlerini artıracak, yani Satıcı tarafından yapılan hileli akreditif işlemlerinde azalma. - Libya ticari bankalarının akreditif işlemlerinde dolandırıcılık ve dolandırıcılığı azaltmadaki rolünün artması, satıcı (ihracatçı) veya alıcı (ithalatçı) veya her ikisi birlikte kendilerine düşebilecek dolandırıcılık ve dolandırıcılık limitlerini artıracak, yani satıcı veya alıcı veya her ikisi tarafından yapılan hileli akreditifli işlemlerde azalma olacaktır. - Libya ticari bankalarının akreditif işlemlerinde dolandırıcılık ve hileyi azaltmadaki rolünün artması, alıcı (ithalatçı), satıcı (ihracatçı) tarafından sunulan sahte belgelerde dolandırıcılık limitlerini artıracak, yani Bankalara sunulan sahte belgelerde azalma olabilir. - Libya ticari bankalarının akreditif işlemlerinde dolandırıcılık ve hileyi azaltmadaki rolünün artması, satıcı (ihracatçı) veya alıcı (ithalatçı) tarafından ağırlıklar, ambalajlar ve diğerleri ile ilgili yanlış belgelerde meydana gelen manipülasyonlar için limitlerini artıracaktır. veya her ikisi birlikte, yani bankalara yanlış gönderilen belgelerde azalma olacaktır. Müşteriler ve tüccarlar hakkında geniş anlamda entegre bir anlayış olmadığı için, Libyalı ithalatçı ile akreditif açma prosedürleri ve gümrük idaresi ile bağlantısı ile ilgili akreditif işlemlerinde meydana gelen dolandırıcılık ve hile vakalarının çoğu İhracatçının isteklerine bağlı olarak ithalat ve ihracata ilişkin akreditif işlemlerinde, ihraççıya yer bırakan, belgeleri tahrif ve yanıltıcı belgeler ile akreditif işlemlerinde manipülasyon, dolandırıcılık ve dolandırıcılık işlemleri Akreditif Akreditifi işlemlerinde gerçekleştirildi. tedarikçilerden ilgili taraflar ve kredi açan ticari bankaların her birinin, Libya Merkez Bankası, Gümrük İdaresi, gümrük müşavirleri ve denetim şirketlerinin bazı çalışanlarının gizli anlaşmaları. Bu çalışma, en önemlisi Libya Merkez Bankası'nın, ticari bankaların ve gümrük idarelerinin rolünün sadece akreditiflerin açılmasını ve mal girişini kolaylaştırmakla sınırlı kalmaması, daha çok hedeflere ulaşılmasını kolaylaştırmak için kullanımlarını izlemenin ötesine geçmeli ve döviz kaçakçılığı aracına dönüşmemelidir. Makul miktarda hedeflere ulaşılmasını garanti eden tüm formları ve raporları içeren entegre bir çalışma mekanizması biçiminde, birçok eksikliği gidermek için gerekli olan iç kontrol prosedürlerinin etkinliğini artırmak. Akreditiflerin her türlü manipülasyonuna karışanların kontrol altına alınması için gerekli tüm yasal tedbirlerin alınması, akreditifin açılma amacını değiştirmek, kamu parasına ve devlet ekonomisine zarar veren tüm olumsuz olaylarla mücadele etmek, ihlal edenleri kamuoyuna ortaya çıkarmak ve sevk etmek. araştırma konusu ile ilgili diğer bazı tavsiyelere ek olarak, kanun ve yürütme düzenlemelerinin kendilerine verdiği yetkileri takip eden yetkili makamlar. Anahtar Kelimeler: Akreditif, Dolandırıcılık, Hile, Manipülasyon, Uluslararası Ticaret, UCP.
The researcher's goal of this study is to highlight the role of Libyan commercial banks in reducing fraud and cheat in Letters of credit transactions by reviewing many axes. As a statement of the importance of letters of credit and their role in financing foreign trade, as well as identifying the rules and procedures followed and approved by Libyan commercial banks. What is the extent of its compatibility with the international standard principles and norms of Letters of credit, especially in the field of document verification in the stages of Letter of credit implementation, as well as the controls and conditions and procedures were taken by the Central Bank of Libya to regulating the process of Letters of credit and the controls related to reporting cases of fraud, embezzlement, cheat, and attacks against banks?... Finally, the role of the Libyan Audit Bureau in combating negative phenomena is harmful to public money and the state's economy. The research problem has been formulated in the following question: (Do Libyan commercial banks have a role in reducing fraud and cheat in Letters of credit transactions?) This study has been verified by testing the research hypothesis, which was formulated in a nihilistic form and as follows: (H0: Libyan commercial banks have no role in reducing fraud and cheat in Letters of Credit transactions) As for the research methodology, the descriptive and analytical approach was used through books and references related to the topic of the research. In addition to the use of publications and periodic letters issued by the Central Bank of Libya as well as data, statistics, and reports issued by the Libyan Audit Bureau for the years (2014-2015-2016-2017-2018). On the phenomenon of manipulation, fraud, and cheating in Letters of credit transactions in Libyan commercial banks and also to identify the phenomenon of manipulation, fraud, and cheating in the transactions of letters of credit of commercial banks in other countries. In practice, the questionnaire sheet was used to collect data and information by employees working in all departments and sections of Letters of credit within Libyan commercial banks, as well as using the method of statistical analysis (Spss) to find out the validity or incorrectness of the null hypothesis. Among the most important results that have been reached is that Libyan commercial banks have a role in reducing fraud and cheat in letters of credit transactions, and have a positive role in the field of foreign trade, especially concerning their commitment to the Uniform Customs and Practice for Letters of Credit (UCP 600), and also concerning the process of examining and auditing documents, in addition to their compliance with the instructions of the Central Bank of Libya regarding the following controls: -Its commitment to the conditions and procedures regulating the opening of letters of credit issued by the Central Bank of Libya. -Its commitment to checking and auditing the shipping documents related to letters of credit and their compliance with the conditions of the letters of credit. -It does not have major breaches and violations of the controls for opening letters of credit. This means that the Libyancommercial banks have a role in reducing fraud and cheat in letters of credit transactions Libyan commercial banks have a positive role in reducing fraud and cheat in letters of credit transactions concerning the following points: -The increase in the role of Libyan commercial banks in reducing fraud and cheat in Letters of credit transactions, will increase their limit for fraud and cheat that may fall on the buyer by the seller (the exporter), in other words, there will be a decrease in the fraudulent letter of credit transactions by the seller. - The increase in the role of Libyan commercial banks in reducing fraud and cheat in letters of credit transactions, will increase their limit for fraud and cheat that may fall upon them by the seller (exporter) or the buyer (importer) or both together, in other words, there will be a decrease in transactions fraudulent letters of credit by the seller or buyer or both. -The increase in the role of Libyan commercial banks in reducing fraud and cheat in letters of credit transactions will increase their limit for fraud in the forged documents submitted by the buyer (importer), the seller (exporter), in other words, there will be a decrease in forged documents submitted for banks. -The increase in the role of Libyan commercial banks in reducing fraud and cheat in letters of credit transactions, will increase their limit for manipulations that occur incorrect documents related to weights, packaging, and others by the seller (exporter) or the buyer (importer)or both together, in other words, there will be a decrease in documents Incorrect submitted to banks. Most cases of fraud and cheating that occurred in the transactions of Letters of credit related to the Libyan importer and his procedures for opening the Letter of credit and its connection with the customs authority as there is no integrated understanding of the clients and traders in large aspects in the transactions of Letters of credit related to import and export and depend on what the exporter requests, which allows room for the issuer have tampered with and deceived documents, and the manipulation, fraud and cheat in Letters of credit transactions were carried out by the relevant parties from suppliers and collusion by some employees of each of the commercial banks opening credits, the Central Bank of Libya, the Customs Authority, customs brokers, and inspection companies. This study concluded with several recommendations, the most important of which is that The role of the Central Bank of Libya, commercial banks, and customs offices should not be limited to facilitating the opening of letters of credit and entry of goods only, but rather it should go beyond monitoring their use to facilitate the achievement of goals and that it does not turn into a means of smuggling hard currency. And increase the effectiveness of the internal control procedures necessary to address many of the deficiencies, in the form of an integrated work mechanism that includes all forms and reports that guarantee the achievement of a reasonable amount of targets. Taking all necessary legal measures to control those involved in any manipulation of Letters of credit change the purpose for which it was opened, fight all negative phenomena that are harmful to public money and the state's economy, uncover violators to public opinion and refer them to the competent authorities following the powers granted to them by the law and its executive regulations, in addition to several other recommendations related to the topic of research. Keywords: Letters of Credit, Fraud, Cheat, Manipulation, International Trade, UCP.
The researcher's goal of this study is to highlight the role of Libyan commercial banks in reducing fraud and cheat in Letters of credit transactions by reviewing many axes. As a statement of the importance of letters of credit and their role in financing foreign trade, as well as identifying the rules and procedures followed and approved by Libyan commercial banks. What is the extent of its compatibility with the international standard principles and norms of Letters of credit, especially in the field of document verification in the stages of Letter of credit implementation, as well as the controls and conditions and procedures were taken by the Central Bank of Libya to regulating the process of Letters of credit and the controls related to reporting cases of fraud, embezzlement, cheat, and attacks against banks?... Finally, the role of the Libyan Audit Bureau in combating negative phenomena is harmful to public money and the state's economy. The research problem has been formulated in the following question: (Do Libyan commercial banks have a role in reducing fraud and cheat in Letters of credit transactions?) This study has been verified by testing the research hypothesis, which was formulated in a nihilistic form and as follows: (H0: Libyan commercial banks have no role in reducing fraud and cheat in Letters of Credit transactions) As for the research methodology, the descriptive and analytical approach was used through books and references related to the topic of the research. In addition to the use of publications and periodic letters issued by the Central Bank of Libya as well as data, statistics, and reports issued by the Libyan Audit Bureau for the years (2014-2015-2016-2017-2018). On the phenomenon of manipulation, fraud, and cheating in Letters of credit transactions in Libyan commercial banks and also to identify the phenomenon of manipulation, fraud, and cheating in the transactions of letters of credit of commercial banks in other countries. In practice, the questionnaire sheet was used to collect data and information by employees working in all departments and sections of Letters of credit within Libyan commercial banks, as well as using the method of statistical analysis (Spss) to find out the validity or incorrectness of the null hypothesis. Among the most important results that have been reached is that Libyan commercial banks have a role in reducing fraud and cheat in letters of credit transactions, and have a positive role in the field of foreign trade, especially concerning their commitment to the Uniform Customs and Practice for Letters of Credit (UCP 600), and also concerning the process of examining and auditing documents, in addition to their compliance with the instructions of the Central Bank of Libya regarding the following controls: -Its commitment to the conditions and procedures regulating the opening of letters of credit issued by the Central Bank of Libya. -Its commitment to checking and auditing the shipping documents related to letters of credit and their compliance with the conditions of the letters of credit. -It does not have major breaches and violations of the controls for opening letters of credit. This means that the Libyancommercial banks have a role in reducing fraud and cheat in letters of credit transactions Libyan commercial banks have a positive role in reducing fraud and cheat in letters of credit transactions concerning the following points: -The increase in the role of Libyan commercial banks in reducing fraud and cheat in Letters of credit transactions, will increase their limit for fraud and cheat that may fall on the buyer by the seller (the exporter), in other words, there will be a decrease in the fraudulent letter of credit transactions by the seller. - The increase in the role of Libyan commercial banks in reducing fraud and cheat in letters of credit transactions, will increase their limit for fraud and cheat that may fall upon them by the seller (exporter) or the buyer (importer) or both together, in other words, there will be a decrease in transactions fraudulent letters of credit by the seller or buyer or both. -The increase in the role of Libyan commercial banks in reducing fraud and cheat in letters of credit transactions will increase their limit for fraud in the forged documents submitted by the buyer (importer), the seller (exporter), in other words, there will be a decrease in forged documents submitted for banks. -The increase in the role of Libyan commercial banks in reducing fraud and cheat in letters of credit transactions, will increase their limit for manipulations that occur incorrect documents related to weights, packaging, and others by the seller (exporter) or the buyer (importer)or both together, in other words, there will be a decrease in documents Incorrect submitted to banks. Most cases of fraud and cheating that occurred in the transactions of Letters of credit related to the Libyan importer and his procedures for opening the Letter of credit and its connection with the customs authority as there is no integrated understanding of the clients and traders in large aspects in the transactions of Letters of credit related to import and export and depend on what the exporter requests, which allows room for the issuer have tampered with and deceived documents, and the manipulation, fraud and cheat in Letters of credit transactions were carried out by the relevant parties from suppliers and collusion by some employees of each of the commercial banks opening credits, the Central Bank of Libya, the Customs Authority, customs brokers, and inspection companies. This study concluded with several recommendations, the most important of which is that The role of the Central Bank of Libya, commercial banks, and customs offices should not be limited to facilitating the opening of letters of credit and entry of goods only, but rather it should go beyond monitoring their use to facilitate the achievement of goals and that it does not turn into a means of smuggling hard currency. And increase the effectiveness of the internal control procedures necessary to address many of the deficiencies, in the form of an integrated work mechanism that includes all forms and reports that guarantee the achievement of a reasonable amount of targets. Taking all necessary legal measures to control those involved in any manipulation of Letters of credit change the purpose for which it was opened, fight all negative phenomena that are harmful to public money and the state's economy, uncover violators to public opinion and refer them to the competent authorities following the powers granted to them by the law and its executive regulations, in addition to several other recommendations related to the topic of research. Keywords: Letters of Credit, Fraud, Cheat, Manipulation, International Trade, UCP.
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Bankacılık, İşletme, Bankalar, Dolandırıcılık, Kredi garantileri, Banking, Business Administration, Kredi sistemleri, Banks, Krediler, Fraud, Credit guarantees, Libya, Credit systems, Credits, Mektuplar, Libya, Teminat mektupları, Letters, Letters of guarente, Ticari bankalar, Commercial banks