Publication: Tekstil sektöründe hile riskinin ölçülmesi - değerlendirilmesi ve bir uygulama
Abstract
TEKSTİL SEKTÖRÜNDE HİLE RİSKİNİN ÖLÇÜLMESİ – DEĞERLENDİRİLMESİ VE BİR UYGULAMA Küreselleşme, bilgi teknolojisi ve artan rekabet tüm dünya ülkelerinde hile riskini arttıran temel unsurlardır. Hilenin işletmeler üzerindeki olumsuz etkisine karşın Türk tekstil sektörünün hileyi önlemek, ortaya çıkarmak ve karşılık vermek için geliştirilmiş bir sistemi yoktur. Bu çalışmanın temel amacı etkili bir iç kontrol ve kurumsal yönetim ilkelerinin tekstil sektöründe ne derece yer aldığından yola çıkarak hile riskinin ölçülmesi ve değerlendirilmesidir. Çalışmada sektöre yönelik önceden hazırlanan sorular departman çalışanlarına ve departman yöneticilerine anket ve mülakat yöntemiyle sorularak cevap alınmaya çalışılmaktadır. Konunun hassasiyeti, kapsamı ve çalışmada kullanılan yöntem dolayısıyla çalışma 2 firmayla sınırlı tutulmuştur. Uygulama sonucunda, tekstil sektöründe uygulanan kontrollerin yeterli olmadığı sonucuna varılmaktadır. Hile riskinin önlenmesi ve ortaya çıkarılmasında önemli bir fonksiyon üstlenen iç kontrol ve kurumsal yönetim ilkelerinin işletmeler tarafından benimsenmesi ve bu sayede hile riskinin azaltılması sağlanmalıdır.
MEASURING - ASSESSING THE FRAUD RISK IN TEXTILE SECTOR AND A CASE STUDY Globalization, information technologies and heightened competition conditions are the main factors increasing the fraud risk in all countries. Despite of the negative impacts that frauds effecting to the enterprises many of them still don’t have systems designed common system preventing, investigating, detecting and responding fraud in Turkey’s textile sector. The main purpose of our study is assessing the fraud risk based on scrutinizing how effective systems the enterprises operating in textile sector are having on the basis of internal control and corporate governance. In this study we prepared some questions specified to textile sector. For that purposes we asked these questions to department’s workers and administrators by means of questionnaires and interviews. Because of the sensitivity, scope and methods used in our study, our works is limited with two enterprises. It is concluded that the existing controls in the enterprises operating in textile sector are not adequate. Considering the contemporary business concepts such as internal control and corporate governance principles which are having significant functions in preventing and detecting fraud risks will assist to mitigate fraud risks in enterprises operating in textile sector.
MEASURING - ASSESSING THE FRAUD RISK IN TEXTILE SECTOR AND A CASE STUDY Globalization, information technologies and heightened competition conditions are the main factors increasing the fraud risk in all countries. Despite of the negative impacts that frauds effecting to the enterprises many of them still don’t have systems designed common system preventing, investigating, detecting and responding fraud in Turkey’s textile sector. The main purpose of our study is assessing the fraud risk based on scrutinizing how effective systems the enterprises operating in textile sector are having on the basis of internal control and corporate governance. In this study we prepared some questions specified to textile sector. For that purposes we asked these questions to department’s workers and administrators by means of questionnaires and interviews. Because of the sensitivity, scope and methods used in our study, our works is limited with two enterprises. It is concluded that the existing controls in the enterprises operating in textile sector are not adequate. Considering the contemporary business concepts such as internal control and corporate governance principles which are having significant functions in preventing and detecting fraud risks will assist to mitigate fraud risks in enterprises operating in textile sector.