Hile denetiminde Pareto Analizinin uygulanması ve Türkiye'de TMSF'ye devredilen bankalar üzerine bir araştırma
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2016
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Open Access Color
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Abstract
İşletmeler günümüzde kar ile şirket değerini yüksek tutmayı hedeflemektedirler. Hile vakaları yaşanan işletmeler maddi zararın yanında itibar kaybına uğramaktadırlar. Bu durum ise bilgi kullanıcıları açısından olumsuz bir öngörü oluşturmaktadır. Hile, para ve menfaatin bulunduğu her koşulda karşımıza çıkmaktadır ve özellikle işletmelerin global ölçeklere ulaşması ile birlikte hile vakalarında artış yaşanmaktadır. Bu olumsuz durumun engellenmesi için etkin bir iç denetim ve iç kontrol sisteminin oluşturulması gerekmektedir. Bunun yanında bağımsız konusunda uzman hile denetim ekipleri ile çalışılması gerekmektedir. Pareto Analizi, temel olarak etkisi çok olan önemli bir azınlık ile etkisi az olan önemsiz çoğunluktan oluşmaktadır. Bunun sonucunda ise etkisi çok olan önemli azınlığa odaklanılarak maksimum verimlilik düzeyine ulaşmayı hedeflemektedir. Hile denetiminde uygulanması özellikle çok sayıda veri olması ve önemlilik düzeyi yüksek güvenilir bilgilere ulaşılabilmesi açısından önem taşımaktadır. Pareto analizini uyguladığım, departman bazında yapılan Acfe verilerini kullandığım çalışmamda bazı işletme departmanlarının diğer departmanlara göre daha fazla hile yaptığı ve önemli azınlığı oluşturduğu sonucuna vardım ve bu departmanlara odaklanılarak hile denetimine destek olabileceği düşüncesindeyim. Departman bazlı yaptığım diğer bir Pareto Analizi' nde ise önemli azınlığı oluşturan bazı departmanların işletmeye yaptığı hileler sonucunda daha fazla maddi zarar verdiği bilgisine ulaştım. Bu departmanlara odaklanılarak hile sonucunda oluşan maddi zararın minimize edilebileceğini düşünmekteyim. Tezimde TMSF' ye devredilen 25 bankanın TMSF' ye devredilme süreçlerini ve devredilme nedenlerini irdeledim. Bu çalışmamda Demirbank' ın 1998 mali tablo verilerinde Pareto Analizini uyguladım. Demirbank' ı diğer TMSF' ye devredilen bankalardan ayıran en önemli özellik ise gelirinin önemli kısmını devlet kağıtlarına yatırması ve ekonomik krizin oluşması sonucunda faiz yükselmesi ile mevcut koşuldan en olumsuz etkilenen banka olmasıdır. Pareto Analizi sonucunda ise önemli azınlığı oluşturan hesap gruplarına ulaştım. Henüz krizin çıkmadığı bir yılı incelediğimden dolayı işletmenin TMSF' ye devredilme nedenleri ile Pareto Analizi sonucunda önemli azınlığı oluşturan hesap gruplarının aynı olduğu sonucuna vardım. Pareto analizinin güvenilir ve doğru veriye ulaşma noktasında denetime katkı sağlayabileceği bilgisine yaptığım çalışma sonucunda ulaştım. Anahtar Kelimeler : Hile, Denetim, Pareto, Analiz, Fon.
Enterprises today aim to maximize corporate value and profits. Companies which are involved in fraud cases suffer tarnished reputations as well as financial loss. This situation creates a negative foresight for information users. Fraud occurs in every instance where money and benefit is involved and it's especially prevalent in corporations which reach global scales. In order to prevent this negative occurance, an effective internal audit and control system has to be formed. In addition to that, working with expert independent fraud audit teams is necessary. Pareto Analysis essentially consists of a minority group with large influence and a majority group of negligible effect. In light of this, it aims to attain maximum efficiency by focusing on aforementioned minority group with large influence. Its use in fraud audit is especially important because of the possible vast data pool and the capability of attaining credible information of high significance. In my work in which I have implemented Pareto Analysis and have used Acfe statistics done on a department basis, I have come to the conclusion that some select departments are more frequently involved in fraud than others and therefore make up the 'important minority'. I think focusing on these departments would support the efforts on fraud audit. In another department based Pareto Analysis that I have done, I have found out that some departments which are in the important minority caused more financial damage than others through their commited fraud against the enterprise. I think by focusing on these departments, financial loss caused by fraud cases could be minimalized. In my thesis, I have examined the 25 banks which had been transferred to TMSF, the transfer processes and the underlying reasons of the events. In this study, I have used Pareto Analysis on Demirbank's financial statements of 1998. What sets Demirbank apart from the other banks which had been transferred to TMSF is the bank's investment of a significant portion of its revenue in goverment papers. This had resulted in Demirbank being the most negatively effected bank by the inflated interest rates which had occured due to the economic crisis. I have reached the account groups which form the important minority with Pareto Analysis. Because I have examined a year that predates the crisis, I have been able to deduce that the groups which were the reason for the bank's transfer to TMSF are also the same groups which compose the important minority in Pareto Analysis. Conclusion of my thesis is that Pareto Analysis would be beneficial in fraud audit by assisting in achievement of reliable and accurate data. Keywords : Fraud, Pareto, Audit, Analysis, Fund.
Enterprises today aim to maximize corporate value and profits. Companies which are involved in fraud cases suffer tarnished reputations as well as financial loss. This situation creates a negative foresight for information users. Fraud occurs in every instance where money and benefit is involved and it's especially prevalent in corporations which reach global scales. In order to prevent this negative occurance, an effective internal audit and control system has to be formed. In addition to that, working with expert independent fraud audit teams is necessary. Pareto Analysis essentially consists of a minority group with large influence and a majority group of negligible effect. In light of this, it aims to attain maximum efficiency by focusing on aforementioned minority group with large influence. Its use in fraud audit is especially important because of the possible vast data pool and the capability of attaining credible information of high significance. In my work in which I have implemented Pareto Analysis and have used Acfe statistics done on a department basis, I have come to the conclusion that some select departments are more frequently involved in fraud than others and therefore make up the 'important minority'. I think focusing on these departments would support the efforts on fraud audit. In another department based Pareto Analysis that I have done, I have found out that some departments which are in the important minority caused more financial damage than others through their commited fraud against the enterprise. I think by focusing on these departments, financial loss caused by fraud cases could be minimalized. In my thesis, I have examined the 25 banks which had been transferred to TMSF, the transfer processes and the underlying reasons of the events. In this study, I have used Pareto Analysis on Demirbank's financial statements of 1998. What sets Demirbank apart from the other banks which had been transferred to TMSF is the bank's investment of a significant portion of its revenue in goverment papers. This had resulted in Demirbank being the most negatively effected bank by the inflated interest rates which had occured due to the economic crisis. I have reached the account groups which form the important minority with Pareto Analysis. Because I have examined a year that predates the crisis, I have been able to deduce that the groups which were the reason for the bank's transfer to TMSF are also the same groups which compose the important minority in Pareto Analysis. Conclusion of my thesis is that Pareto Analysis would be beneficial in fraud audit by assisting in achievement of reliable and accurate data. Keywords : Fraud, Pareto, Audit, Analysis, Fund.
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İşletme, Bankalar, Denetim, Business Administration, Hile, Banks, Control, Hileli işlemler, Fraud, Pareto analizi, Fraud process, Pareto analysis, Tasarruf Mevduatı Sigorta Fonu, Saving Deposits Insurance Fund
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115