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Determining of employee frauds in Forensic Accounting： A Research on Forensic Cases in the City of Kars in Turkey

Journal of Modern Accounting and Auditing 2013年第6期9卷 729-738页

作者： Duygu Anil Keskin Seyhan Goksu Ozturk Istanbul University Istanbul Turkey Kafkas University Kars Turkey

Discovering and preventing the frauds which affect the business organizations negatively require a greater degree of specialism. Detecting a fraud in the organizations is very hard, because not only such a fraud is exercised by the people who have deep professional knowledge, but they also use some peculiar methods to hide their tricky activities. Therefore, it is obvious that it is necessary to have the fraud examiners and especially fraud auditors who should have deep professional knowledge and experience. The aim of this study is to give some general information about employee fraud, which targets the different functions of the companies, takes many forms, and reaches important levels in recent years, in qualitative point. In this study, firstly, forensic accounting is a highly dynamic area in nowadays which is related to fraud auditing and its profession, and its search area of frauds and employee frauds subjects have been reviewed. Finally, qualitative data were collected about fraud incidents which had occurred and been sent to the court in the province of Kars in Turkey. Actual case analysis method has been used in this study. The obtained data have been analyzed by using Statistical Package for the Social Sciences （SPSS） 17 statistics package program. Results of the study have been discussed and interpreted in details.

关键词： forensic accounting M41 fraud M49 fraud detection M42 employee frauds

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