ISLAMIC ACCOUNTING AND ISLAMIC FORENSIC ACCOUNTING PROCESS IN ISLAMIC FINANCIAL INSTITUTIONS

Halime Karaca; İbrahim Aksu

Makale detayları

ISLAMIC ACCOUNTING AND ISLAMIC FORENSIC ACCOUNTING PROCESS IN ISLAMIC FINANCIAL INSTITUTIONS

Yazarlar:

Halime Karaca | İbrahim Aksu

Yayıncı:

Dicle University

Ana Başlıklar:

Uluslararası Finans

Dergi:

Dicle Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 35, pp.26-44

Belge Tipi:

Makale

Yayın Tarihi:

2/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001312187

pISSN:

1308-6219

Anahtar kelimeler:

Özet:

 The inadequacy of traditional methods in the investigation of financial crimes that have increased on the global platform has necessitated the establishment of a new audit mechanism. When the literature is examined, it is seen that the application areas of the forensic accounting profession are generally divided into three main areas; 1 Litigation Support Consultancy Litigation Support, 2 Expert Witness  Witness Expert Witness and 3 Fraud Auditing Investigative Accounting. Therefore, forensic accounting, which is a profession that covers many services including litigation support consultancy, fraud auditing investigative accounting and expert witnessing, is used in the prevention and detection of financial fraud. The focus of forensic accounting is to uncover financial crimes such as fraud and irregularities. Since forensic accountants have a different skill set and ethical values than traditional accountants, their employment in Islamic financial institutions is increasing. The purpose of this study is to establish a theoretical framework for the Islamic forensic accounting process in the audit of financial crimes such as fraud and irregularities arising from Islamic banking and finance activities.

 The inadequacy of traditional methods in the investigation of financial crimes that have increased on the global platform has necessitated the establishment of a new audit mechanism. When the literature is examined, it is seen that the application areas of the forensic accounting profession are generally divided into three main areas; 1 Litigation Support Consultancy Litigation Support, 2 Expert Witness  Witness Expert Witness and 3 Fraud Auditing Investigative Accounting. Therefore, forensic accounting, which is a profession that covers many services including litigation support consultancy, fraud auditing investigative accounting and expert witnessing, is used in the prevention and detection of financial fraud. The focus of forensic accounting is to uncover financial crimes such as fraud and irregularities. Since forensic accountants have a different skill set and ethical values than traditional accountants, their employment in Islamic financial institutions is increasing. The purpose of this study is to establish a theoretical framework for the Islamic forensic accounting process in the audit of financial crimes such as fraud and irregularities arising from Islamic banking and finance activities.

 The inadequacy of traditional methods in the investigation of financial crimes that have increased on the global platform has necessitated the establishment of a new audit mechanism. When the literature is examined, it is seen that the application areas of the forensic accounting profession are generally divided into three main areas; 1 Litigation Support Consultancy Litigation Support, 2 Expert Witness  Witness Expert Witness and 3 Fraud Auditing Investigative Accounting. Therefore, forensic accounting, which is a profession that covers many services including litigation support consultancy, fraud auditing investigative accounting and expert witnessing, is used in the prevention and detection of financial fraud. The focus of forensic accounting is to uncover financial crimes such as fraud and irregularities. Since forensic accountants have a different skill set and ethical values than traditional accountants, their employment in Islamic financial institutions is increasing. The purpose of this study is to establish a theoretical framework for the Islamic forensic accounting process in the audit of financial crimes such as fraud and irregularities arising from Islamic banking and finance activities.

 Küresel platformda artış gösteren finansal suçların soruşturulmasında geleneksel yöntemlerin yetersiz kalması, yeni bir denetim mekanizması kurulmasını zorunlu kılmıştır. Literatür incelendiğinde adli muhasebe mesleğinin uygulama alanlarının genel olarak; 1 Dava Destek Danışmanlığı Dava Desteği, 2 Uzman TanıklıkŞahitlik Bilirkişilik ve 3 Hile Denetimi Araştırmacı Muhasebecilik olarak üç temel alana ayrıldığı görülmektedir. Bu nedenle finansal hilelerin önlenmesi ve tespitinde; dava destek danışmanlığı, hile denetçiliği araştırmacı muhasebecilik ve bilirkişilik dahil birçok hizmeti kapsayan bir meslek olan adli muhasebeden yararlanılmaktadır. Adli muhasebenin odak noktası, hile ve usulsüzlük gibi finansal suçları ortaya çıkarmaktır. Adli muhasebecinin geleneksel muhasebeciden farklı bir beceri setine ve etik değerlere sahip olması nedeniyle İslami finans kuruluşlarında istihdamı giderek artmaktadır. Bu çalışmanın amacı, adli muhasebe uygulamalarının İslami banka ve finans faaliyetlerinden kaynaklanan hile ve usulsüzlük gibi finansal suçların denetiminde İslami adli muhasebe sürecine yönelik teorik bir çerçeve oluşturmaktır.

Makale detayları

ISLAMIC ACCOUNTING AND ISLAMIC FORENSIC ACCOUNTING PROCESS IN ISLAMIC FINANCIAL INSTITUTIONS

Yazarlar:

Halime Karaca | İbrahim Aksu

Yayıncı:

Dicle University

Ana Başlıklar:

Uluslararası Finans

Dergi:

Dicle Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 35, pp.26-44

Belge Tipi:

Makale

Yayın Tarihi:

2/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001312187

pISSN:

1308-6219

Fraud

Forensic Accounting

Islamic Forensic AccountingHile

Adli Muhasebe

İslami Adli Muhasebe

Sayı

Makale detayları

ISLAMIC ACCOUNTING AND ISLAMIC FORENSIC ACCOUNTING PROCESS IN ISLAMIC FINANCIAL INSTITUTIONS

Yazarlar: Halime Karaca | İbrahim Aksu

Yayıncı: Dicle University

Ana Başlıklar: Uluslararası Finans

Dergi: Dicle Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 35, pp.26-44

Belge Tipi: Makale

Yayın Tarihi: 2/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001312187

pISSN: 1308-6219

Fraud

Forensic Accounting

Islamic Forensic AccountingHile

Adli Muhasebe

İslami Adli Muhasebe

Sayı

Yazarlar:

Halime Karaca | İbrahim Aksu

Yayıncı:

Dicle University

Ana Başlıklar:

Uluslararası Finans

Dergi:

Dicle Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 35, pp.26-44

Belge Tipi:

Makale

Yayın Tarihi:

2/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001312187

pISSN:

1308-6219