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Auditors‘ Perception Of Fraud Prevention Measures: Evidence From Turkey


  • Evren Dilek Sengur

    (Istanbul University Turkey)


The study has been carried out to identify auditors‘ perception regarding fraudprevention measures. In particular, the research focuses on the differences in perception ofthe effectiveness of fraud prevention measures among three categories of fraud: fraudulentfinancial statement, misappropriation of assets and corruption. In the analysis Friedman testand Wilcoxon test were used to examine differences in perception of the effectiveness of fraudprevention measures. The results of the analysis show that there are significant differences interms of auditors‘ ranking of fraudulent financial statements, misappropriation of assets andcorruption for the following fraud prevention measures: establishing corporate code ofconducts, effective audit commitee, and external auditors. Additionally, respondents havesignificant difference in their opinion regarding the effectiveness of developing anappropriate oversight process in preventing fraudulent financial statement, misappropriationof assets and corruption.Keywords: Fraud prevention, fraud prevention measures, prevention of fraudulent financialstatements, prevention of misappropriation of assets, prevention of corruption.

Suggested Citation

  • Evren Dilek Sengur, 2012. "Auditors‘ Perception Of Fraud Prevention Measures: Evidence From Turkey," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-11.
  • Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:11

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    References listed on IDEAS

    1. Kirsty Rae & Nava Subramaniam, 2008. "Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(2), pages 104-124, January.
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    JEL Code: M42;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing


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