Publication: Adli muhasebe kapsamında siber suçlar ve adli bilişim
Abstract
Küreselleşen dünyada, adli muhasebe uzmanlarına ve eğitimine olan ihtiyaç her geçen gün artmaktadır. Muhasebe denetimi eğitimini incelerken adli muhasebeyi göz ardı etmemek gerekmektedir. Başta Amerika Birleşik Devletleri olmak üzere, dünyada fazlaca örneği ile karşılaştığımız mali skandallar ile hileli uygulamaları önlemek ve hileli işlemleri tespit edebilmek amacıyla muhasebe denetiminin ve eğitiminin gerekliliği giderek artmaktadır. Muhasebe denetiminin bir parçası olan adli muhasebe; geliştirilen yöntem, teknik ve uygulama alanlarıyla eğitimde önemli bir rol oynamaktadır. Bunun nedeni, kamuoyuna yansıyan mali skandalları önlemede geleneksel denetim yöntemlerinin ve muhasebe eğitiminin yetersiz kalmasıdır. Karşılaşılan sorunlardan kurtulmak için de muhasebe denetimi ve adli muhasebe eğitimine olan ihtiyaç giderek artmaktadır. Aynı zamanda teknolojinin gelişmesiyle birlikte hayatımızın büyük bir kısmına giren bilgisayar ve bilgisayar sistemleri, bu yolla oluşabilecek suçları da beraberinde getirmiş ve karşımıza tespit edilmesi ve çözülmesi zor olan bilişim suçlarını ortaya çıkarmıştır. Bilişim suçlarının ortaya çıkmasıyla birlikte bu suç türüyle mücadele için çalışmalar da eş zamanlı olarak başlamıştır. Bilişim suçlarının tespit edilmesinde de delillendirme süreci büyük önem kazanmıştır. Bu noktada adli bilişim uzmanları devreye girmektedir.
There has been a rising need for forensic accounting education day by day in the increasingly globalized world. We mustn’t ignore the necessity of forensic accounting while analyzing audit education. Today the significance of audit education is gradually arising in order to prevent the financial scandals and fraudulent acts and also to identify these fraudulent acts which is encountered in many parts of the world, especially the United States of America. Forensic accounting as part of audit has an outstanding place in education with its method, technique and application basis. The reason for that is the fraudulent acts known by the public and that the traditional audit methods and accounting education remain insufficient to prevent these scandals. There has been a rising need for audit and forensic accounting education in order to avoid the problems observed. At the same time computers and computer systems which have come into our lives through the technlogical development brought along the crimes arising this way and caused cyber crimes which are hard to identify and pursuit. The studies in order to struggle with this new kind of crime have started to improve correspondingly with the emerging cyber crimes. Providing evidence process has become important in clarifying the cyber crimes. The computer forensic experts are participated at that point.
There has been a rising need for forensic accounting education day by day in the increasingly globalized world. We mustn’t ignore the necessity of forensic accounting while analyzing audit education. Today the significance of audit education is gradually arising in order to prevent the financial scandals and fraudulent acts and also to identify these fraudulent acts which is encountered in many parts of the world, especially the United States of America. Forensic accounting as part of audit has an outstanding place in education with its method, technique and application basis. The reason for that is the fraudulent acts known by the public and that the traditional audit methods and accounting education remain insufficient to prevent these scandals. There has been a rising need for audit and forensic accounting education in order to avoid the problems observed. At the same time computers and computer systems which have come into our lives through the technlogical development brought along the crimes arising this way and caused cyber crimes which are hard to identify and pursuit. The studies in order to struggle with this new kind of crime have started to improve correspondingly with the emerging cyber crimes. Providing evidence process has become important in clarifying the cyber crimes. The computer forensic experts are participated at that point.