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Week
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Topics
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Study Metarials
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1
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Financial audit and accounting scandals
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R1: Pages 7-23
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2
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The concept and types of fraud
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R1: Pages 24-54
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3
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Financial statement fraud and types
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R1: Pages 59-82
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4
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Red flags in fraudulent financial reporting
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R1: Pages 83-100
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5
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Fraud audit and auditors` responsibilities
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R1: Pages 101-124
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6
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Fraud risk assessment
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R1: Pages 125-127
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7
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Company culture and ethical values in preventing fraud
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R1: Pages 128-136
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8
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Audit committee and internal control system in fraud prevention
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R1: Pages 137-154
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9
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Traditional methods of detecting fraudulent financial reporting
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R1: Pages 155-163
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10
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Benford`s law and the use of the related amount factor in detecting fraudulent financial reporting
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R1: Pages 163-168
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11
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Use of data mining and artificial intelligence algorithms in detecting fraudulent financial reporting
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R1: Pages 169-187
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12
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Use of financial failure estimation methods in detecting fraudulent financial reporting
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R1: Pages 191-197
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13
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Use of regression and other models to detect fraudulent financial reporting
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R1: Pages 198-202
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14
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Examination of research conducted to detect fraudulent financial reporting
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R1: Pages 203-237
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Prerequisites
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-
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Language of Instruction
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Turkish
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Responsible
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Serkan Terzi
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Instructors
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-
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Assistants
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-
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Resources
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R1: Terzi, S. (2012). Hileli finansal raporlama: önleme ve tespit. Beta yayınları.
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Supplementary Book
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SR1. Zengin, S. (2018). Finansal tablo hileleri ve BOBİ FRS kapsamında örnek uygulamalar. Seçkin yayınları.
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Goals
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To enable the student to think analytically and detect financial statement fraud, to apply methods to prevent fraud, to find a suitable solution for the solution of the problem and to interpret the findings obtained.
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Content
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Concepts of fraud, types of financial statement fraud, detection methods of financial statement fraud, prevention of financial statement fraud.
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Program Learning Outcomes |
Level of Contribution |
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1
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Can integrate the knowledge of their undergraduate study and business skills, and use them together
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5
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2
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Can use their management skills in various areas
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2
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3
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Can manage peer, superior and subordinate relationships
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2
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4
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Are equipped with up-to-date conceptual and applied knowledge of their field of study
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5
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5
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Can identify and understand problems of business administration
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3
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6
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Can devise solutions to organizational or business problems using conceptual, applied, and methodological skills acquired during Programme experience
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3
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7
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Can communicate effectively with expert and non-expert audiences regarding business problems and solutions to them
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-
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8
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Can independently learn more and expand already acquired skills by applying them to new circumstances
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3
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9
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Can lead others as they deal with business problems and help them acquire new skills and knowledge
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-
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10
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Are computer literate, can effectively use word processing, spreadsheet, and data management software
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-
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11
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Are ethically aware, know how business decisions affect those not directly involved in making of these decisions.
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-
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12
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Are knowledgeable about laws, rules, and moral codes that apply to their field of work.
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3
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13
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Are open-minded, willing to fight discrimination of all kinds in workplaces and business environment
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5
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14
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Are knowledgeable about fundamental environmental and social issues
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-
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15
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Know how management topics are related to globalization
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-
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