Fraud audit in accounting: A research on businesses operating in Istanbul

Thesis Type: Postgraduate

Institution Of The Thesis: Istanbul Medeniyet University, Faculty Of Political Sciences, Management, Turkey

Approval Date: 2020

Thesis Language: Turkish

Student: İsmail Ustahaliloğlu

Supervisor: Cevdet Kızıl


The aim of this research is to examine the perception of fraud audit in accounting. Descriptive scanning model was used in the research. The universe of research is the employees working in accounting units of the companies operating in Istanbul Province. In the research, 402 people were reached by choosing the sampling method. In the research, a questionnaire was used to collect the data. The questionnaire consists of questions about demographic features and a scale for fraud. In the research, data analysis was done using the Statistical Package for the Social Sciences (SPSS) 21 program. Descriptive statistics, t test and Analysis of Variance (ANOVA) test were used to analyze the data. Descriptive findings related to fraud control were examined. According to the research, the highest average belongs to audit related to internal transactions with 3.97 ± 0.96. The lowest average belongs to audit related to cash system with 3.35 ± 0.96. This situation shows that, the audit especially regarding the cash system in enterprises is not sufficient.

Keywords: Accounting, Finance, Audit, Fraud, Fraud Audit