{"id":40114,"date":"2016-11-10T10:49:53","date_gmt":"2016-11-10T08:49:53","guid":{"rendered":"https:\/\/teidakademi.com\/?p=40114"},"modified":"2017-11-07T15:05:11","modified_gmt":"2017-11-07T13:05:11","slug":"suistimallere-karsi-sifir-tolerans-bolum-1","status":"publish","type":"post","link":"https:\/\/teidakademi.com\/index.php\/2016\/11\/10\/suistimallere-karsi-sifir-tolerans-bolum-1\/","title":{"rendered":"Suistimallere Kar\u015f\u0131 S\u0131f\u0131r Tolerans \u2013 B\u00f6l\u00fcm 1"},"content":{"rendered":"
Suistimaller ile M\u00fccadele Etmeyecek Kadar Zengin misiniz?<\/strong>\u00a0<\/strong><\/em><\/h5>\n
\u00c7al\u0131\u015fan suistimallerini oda\u011f\u0131na alan \u201cSuistimale S\u0131f\u0131r Tolerans\u201d yaz\u0131 dizimizin ilk konusu suistimallerin kurumlara maliyeti.<\/em><\/h5>\n

Kurumlarda bir riskin y\u00f6netim kurulunun ajandas\u0131na girmesi, do\u011fal olarak o riskin \u201c\u00f6nemli\u201d olmas\u0131na ba\u011fl\u0131d\u0131r. Di\u011fer bir deyi\u015fle, riskin ger\u00e7ekle\u015fme ihtimali y\u00fcksek ve olu\u015facak olan potansiyel zarar b\u00fcy\u00fck ise ilgili risk \u201c\u00f6nemli\u201d olarak de\u011ferlendirilebilir. Peki yolsuzluk, varl\u0131klar\u0131n k\u00f6t\u00fcye kullan\u0131lmas\u0131 ve hileli mali tablolar\u0131n haz\u0131rlanmas\u0131 olarak 3 ana ba\u015fl\u0131kta toplayabilece\u011fimiz \u00e7al\u0131\u015fan suistimalleri, \u015firketler i\u00e7in ne kadar \u201c\u00f6nemli\u201d?<\/p>\n

Suistimal riskinin boyutlar\u0131n\u0131 anlama noktas\u0131nda neden olduklar\u0131 muhtemel zararlar\u0131 \u00f6l\u00e7mek kritik bir konu. Di\u011fer taraftan suistimal gibi sinsi bir vir\u00fcs\u00fcn, i\u00e7inde ya\u015fad\u0131\u011f\u0131m\u0131z ortama verdi\u011fi zarar\u0131 tutarsal olarak hesaplamak da olduk\u00e7a zor. Ancak, Association of Certified Fraud Examiners (ACFE)\u2019nin yay\u0131nlad\u0131\u011f\u0131 \u00e7al\u0131\u015fan suistimallerine ili\u015fkin 2016 K\u00fcresel Suistimal \u00c7al\u0131\u015fmas\u0131 bizlere bu konuda \u00e7ok a\u00e7\u0131k mesajlar veriyor. Bu \u00e7al\u0131\u015fmaya g\u00f6re,\u00a0\u015firketler cirolar\u0131n\u0131n yakla\u015f\u0131k %5\u2019ini suistimallere kaybediyor<\/strong>. Bu oran olduk\u00e7a g\u00fcvenilir, zira y\u0131llard\u0131r yap\u0131lan bu ara\u015ft\u0131rmada oran genelde %5 civar\u0131nda hesaplan\u0131yor. D\u00fcnya\u2019da 2014 y\u0131l\u0131 gayri safi milli has\u0131lan\u0131n 78 trilyon ABD Dolar\u0131 oldu\u011fu d\u00fc\u015f\u00fcn\u00fcld\u00fc\u011f\u00fcnde,\u00a0suistimaller neticesinde olu\u015fan zarar 3.9 trilyon ABD Dolar\u0131 olarak hesaplan\u0131yor<\/strong>. Bu tutar\u0131n buzda\u011f\u0131n\u0131n sadece g\u00f6r\u00fcnen y\u00fcz\u00fc oldu\u011funu belirtmemizde fayda var, zira suistimallerin halen \u00f6l\u00e7\u00fclemeyen ciddi bir boyutu mevcut.<\/p>\n

Raporun suistimallerin maliyetine ili\u015fkin di\u011fer bulgular\u0131 ise \u015f\u00f6yle:<\/p>\n

*275,000 ABD Dolar\u0131 ile vaka ba\u015f\u0131na ortalama zarar\u0131n en y\u00fcksek oldu\u011fu b\u00f6lge, ara\u015ft\u0131rma da T\u00fcrkiye\u2019nin de i\u00e7inde oldu\u011fu Orta Do\u011fu ve Kuzey Afrika b\u00f6lgesi.\u00a0En fazla kar\u015f\u0131la\u015f\u0131lan suistimal tipi ise \u201cr\u00fc\u015fvet ve yolsuzluk\u201d.<\/strong><\/p>\n

*Ortalama zarar hileli finansal tablo vakalar\u0131nda 975,000 ABD Dolar\u0131, r\u00fc\u015fvet ve yolsuzluklarda 200,000 ABD Dolar\u0131 iken, en s\u0131k kar\u015f\u0131la\u015f\u0131lan \u00e7al\u0131\u015fan suistimal tipi olan \u015firket varl\u0131klar\u0131n\u0131n k\u00f6t\u00fcye kullan\u0131lmas\u0131nda ise 125,000 ABD Dolar\u0131 olarak hesaplanm\u0131\u015f.<\/p>\n

*Suistimali yapan \u015firket orta\u011f\u0131 veya \u00fcst d\u00fczey y\u00f6netici oldu\u011fu zaman, ortaya \u00e7\u0131kan zarar normal \u015firket \u00e7al\u0131\u015fan\u0131n yapt\u0131\u011f\u0131 suistimale g\u00f6re 10 kat daha fazla.<\/p>\n

*Su\u00e7u i\u015fleyen \u00e7al\u0131\u015fan say\u0131s\u0131 artt\u0131k\u00e7a zarar da katlanarak b\u00fcy\u00fcyor. \u00d6rne\u011fin bir ki\u015finin yapt\u0131\u011f\u0131 bir suistimalin ortalama zarar\u0131 65,000 ABD Dolar\u0131 iken, 5 ve daha \u00fcst\u00fc \u00e7al\u0131\u015fan\u0131n kar\u0131\u015ft\u0131\u011f\u0131 suistimallerde asgari zarar 633,000 ABD Dolar\u0131 olarak hesaplanm\u0131\u015f.<\/p>\n

*Suistimal ile m\u00fccadeleye ili\u015fkin kontrolleri olmayan \u015firketlerde zarar, olanlara g\u00f6re 2 kat daha fazla.<\/p>\n

Yukar\u0131daki bulgular\u0131n i\u00e7inde bir \u015firket i\u00e7in hayati \u00f6neme sahip ve \u00f6l\u00e7\u00fclmesi olduk\u00e7a zor olan itibar kayb\u0131n\u0131n etkisi do\u011fal olarak yok.<\/p>\n

Suistimallerin d\u00fcnya geneli i\u00e7in hesaplanan toplam zarar\u0131n\u0131 T\u00fcrkiye i\u00e7in senaryola\u015ft\u0131rmaya ne dersiniz?<\/p>\n

T\u00fcrkiye\u2019nin yakla\u015f\u0131k 800 milyar ABD Dolar\u0131 olan has\u0131las\u0131ndan hareketle\u00a0zarar\u0131n 40 milyar Amerikan Dolar\u0131<\/strong>\u00a0oldu\u011funu, bu durumda da her T\u00fcrk vatanda\u015f\u0131n\u0131n suistimalleri fonlamak i\u00e7in cebinden y\u0131lda yakla\u015f\u0131k 500 ABD Dolar\u0131 \u00f6dedi\u011fini s\u00f6yleyebiliriz.<\/p>\n

T\u00fcm bunlara ra\u011fmen \u00fcmitsizli\u011fe kap\u0131lmamak gerekiyor, zira suistimalden kaynaklanan zararlar\u0131 s\u0131f\u0131rlamak m\u00fcmk\u00fcn olmamakla birlikte, zararlar\u0131 asgari seviyeye indirmek olduk\u00e7a m\u00fcmk\u00fcn.\u00a0Yap\u0131lan ara\u015ft\u0131rma etkin bir i\u00e7 kontrol sistemi olan \u015firketlerde zararlar\u0131n \u00f6nemli oranda d\u00fc\u015ft\u00fc\u011f\u00fcn\u00fc ortaya koyuyor.<\/strong><\/p>\n

\u00c7ocuklu\u011fumda babam\u0131n \u00e7ok ucuza olan \u00fcr\u00fcnleri almad\u0131\u011f\u0131n\u0131 ve bunun nedenini sordu\u011fumda da\u00a0\u201cben ucuza alacak kadar zengin de\u011filim\u201d<\/strong>\u00a0dedi\u011fini hat\u0131rl\u0131yorum. O zamanlarda bana bir \u015fey ifade etmeyen bu s\u00f6zlerin, 46 ya\u015f\u0131nda yazaca\u011f\u0131m bir yaz\u0131 dizisinin ilk makalesinin ba\u015fl\u0131\u011f\u0131 olaca\u011f\u0131n\u0131 tahmin edemezdim. Peki, gelen sorumun cevab\u0131n\u0131 siz tahmin edebilir misiniz?…<\/p>\n

Nitelik ve nicelik y\u00f6n\u00fcnden bu kadar maliyeti y\u00fcksek olan sinsi bir d\u00fc\u015fman ile m\u00fccadele etmeyecek kadar siz zengin misiniz?<\/p>\n

\n

Fikret Sebilcio\u011flu, CFE, SMMM Cerebra Muhasebe Denetim Dan\u0131\u015fmanl\u0131k Y\u00f6netici Orta\u011f\u0131<\/strong><\/p>\n

Fikret Sebilcio\u011flu, muhasebe, denetim ve dan\u0131\u015fmanl\u0131k alanlar\u0131nda faaliyet g\u00f6steren Cerebra\u2019n\u0131n y\u00f6netici orta\u011f\u0131d\u0131r. Muhasebe, ba\u011f\u0131ms\u0131z denetim, nansal raporlama, i\u00e7 kontroller, adli muhasebe ve suistimal denetimleri ile uyum programlar\u0131 konular\u0131nda 20 y\u0131ldan daha fazla tecr\u00fcbeye sahiptir.<\/p>\n

Fikret Sebilcio\u011flu T\u00fcrkiye\u2019de yerle\u015fik bir\u00e7ok uluslararas\u0131 \u015firkete UFRS, US GAAP, i\u00e7 kontroller, i\u00e7 denetim ve Sarbanes & Oxley Kanunu\u2019na uyum alanlar\u0131nda hizmet vermi\u015ftir. 2009 y\u0131l\u0131ndan itibaren beyaz yakal\u0131 suistimalleri, varl\u0131klar\u0131n k\u00f6t\u00fcye kullan\u0131lmas\u0131, r\u00fc\u015fvet, fatura komisyonlar\u0131 (kickback), nansal tablo suistimalleri, Foreign Corrupt Practices Act and UK Bribery Act kanunlar\u0131na uyum ile karma\u015f\u0131k adli muhasebe alanlar\u0131nda bir\u00e7ok projeyi y\u00f6netmi\u015ftir.<\/p>\n

Cerebra\u2019dan \u00f6nce, Sebilcio\u011flu PwC \u0130stanbul ve Rotterdam o slerinde 1993-2008 y\u0131llar\u0131 aras\u0131nda 15 sene \u00e7al\u0131\u015fm\u0131\u015ft\u0131r.<\/p>\n

Suistimal \u0130nceleme Uzman\u0131 (Certifed Fraud Examiner), Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Kamu G\u00f6zetimi Kurumu taraf\u0131nda verilen Ba\u011f\u0131ms\u0131z Denet\u00e7i unvanlar\u0131na sahiptir. Fikret Sebilcio\u011flu, Uluslararas\u0131 Suistimal \u0130nceleme Uzmanlar\u0131 Derne\u011fi (ACFE Turkey Chapter) ve Etik ve \u0130tibar Derne\u011fi (TE\u0130D) Y\u00f6netim Kurulu \u00fcyesidir. Ayr\u0131ca T\u00fcrkiye Kurumsal Y\u00f6netim Derne\u011fi (TKYD) ve \u0130stanbul Serbest Muhasebeci Mali M\u00fc\u015favirler Odas\u0131 (ISMMMO)\u2019n\u0131n nin aktif \u00fcyesidir.<\/p>\n

\u0130stanbul \u00dcniversitesi \u0130\u015fletme B\u00f6l\u00fcm\u00fcnden 1993 y\u0131l\u0131nda mezun olmu\u015ftur.<\/p>\n

Makalelerdeki g\u00f6r\u00fc\u015f ve yorumlar yazar veya yazarlara ait olup\u00a0<\/span>, Etik ve \u0130tibar Derne\u011fi\u2019nin konu ile ilgili d\u00fc\u015f\u00fcncelerini yans\u0131tmamaktad\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Suistimaller ile M\u00fccadele Etmeyecek Kadar Zengin misiniz?\u00a0 \u00c7al\u0131\u015fan suistimallerini oda\u011f\u0131na alan \u201cSuistimale S\u0131f\u0131r Tolerans\u201d yaz\u0131 dizimizin ilk konusu suistimallerin kurumlara maliyeti. Kurumlarda bir riskin y\u00f6netim kurulunun ajandas\u0131na girmesi, do\u011fal olarak o riskin \u201c\u00f6nemli\u201d olmas\u0131na ba\u011fl\u0131d\u0131r. Di\u011fer bir deyi\u015fle, riskin ger\u00e7ekle\u015fme ihtimali y\u00fcksek ve olu\u015facak olan potansiyel zarar b\u00fcy\u00fck ise ilgili risk \u201c\u00f6nemli\u201d olarak de\u011ferlendirilebilir. Peki […]<\/p>\n","protected":false},"author":1,"featured_media":40116,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[211],"tags":[],"class_list":["post-40114","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-featured"],"_links":{"self":[{"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/posts\/40114","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/comments?post=40114"}],"version-history":[{"count":1,"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/posts\/40114\/revisions"}],"predecessor-version":[{"id":40117,"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/posts\/40114\/revisions\/40117"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/media\/40116"}],"wp:attachment":[{"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/media?parent=40114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/categories?post=40114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/tags?post=40114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}