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Bilgi Teknolojileri Destekli Denetim Uygulamalari Kapsaminda Zimmet Hilelerinin Ortaya Cikarilmasi; Bankacilik Sektorunde Bir Uygulama

Author

Listed:
  • Ismail KABAN

    (Gaziosmanpasa Universitesi)

  • Mihriban COSKUN ARSLAN

    (Gaziosmanpasa Universitesi)

Abstract

Bankacilik sektorunde mevduat toplama fonksiyonu acisindan yogun bir rekabet yasanmaktadir. Bu rekabet ortaminda, musterilerin bankalari tercih etme sebebi yalnizca daha fazla getiri saglamak degil, ayni zamanda mevduatlarin saklanmasinda bankalarca yuksek bir guvencenin temin edilmesidir. Bilgi islem teknolojilerinde yasanan gelismeler bankacilik hizmet sureclerinin niteligini artirmakla birlikte, daha once soz konusu olmayan bazi hile yontemlerinin de ortaya cikmasina yol acmistir. Dolayisiyla gunumuzde bankalarin bilgi islem teknolojilerini kullanarak musterilerin mevduatlarini daha etkin yontemlerle korumalari kacinilmaz hale gelmistir. Bu calismada bankalarca, gelismis bir denetim yazilimi olan ACL (Audit Command Language) kullanilarak muhasebe hareketleri uzerinden olasi bir zimmet eyleminin nasil aciga cikarilabileceginin anlatilmasi amaclanmistir. Konu teorik olarak incelendikten sonra olasi bir zimmet vakasinin ACL programi yardimiyla nasil tespit edilebilecegi senaryo analizi yontemi ile ortaya konulmustur. Akabinde soz konusu hilenin denetimine iliskin yapilmasi gereken incelemeler izah edilmistir. Gunumuz bankacilik sektorunde hile denetimleri cok buyuk oranda bilgisayar destekli bir yapi arz etmeye baslamistir.

Suggested Citation

  • Ismail KABAN & Mihriban COSKUN ARSLAN, 2016. "Bilgi Teknolojileri Destekli Denetim Uygulamalari Kapsaminda Zimmet Hilelerinin Ortaya Cikarilmasi; Bankacilik Sektorunde Bir Uygulama," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 16(3), pages 415-424.
    • Handle: RePEc:ege:journl:v:16:y:2016:i:3:p:415-424
    DOI: 10.21121/eab.2016319963
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