Volume 30, Issue 1, 2021
DOI: 10.24205/03276716.2020.2054
A Different Approach to Preventing Accounting Frouds in Banks Forensic Accounting
Abstract
As a result of technological developments in today's conditions, the advantages and disadvantages provided by information technologies that are developing day by day in our current conditions have also played a big role in fraud and fraud, which are becoming increasingly complex and complex. Accounting fraud is the biggest role of businesses in unfair competition and fraud requests. Businesses have a chance to show the financial position they want, rather than the financial position they should be as a result of corruption and fraud in Accounting. Accounting fraud, which occurs in different forms, has led to large economic losses. the ability to manage these losses supported the birth of “Forensic Accounting”, which is a different scope in accounting practices. The inadequacy of the audit system has also become a need for judicial accounting practice and requirement. In ten of the sectors where the effects of fraud, fraud and corruption are seen, banks come. The increasing power and powers of banks, which are sectors full of fraud, are being abused by individuals at their own request; therefore, banks have become one of the most important targets of corruption and fraud initiatives. In this study, in the Turkish Republic of Northern Cyprus registered against manipulation to assess their opinions and attitudes towards the bank's employees with the Financial, to determine whether these attitudes differ by demographic group, open to corruption and delusion, to uncover instances of financial statements and credit worthiness of providing a positive contribution to examples, and in the Prevention of the manipulation of information in the financial statements aims to explain the importance of the concept of Forensic Accounting.
Keywords
Bank corrupt?on, Accounting Fraud, Forensic Accounting, Fraud Audit