{"id":40316,"date":"2017-04-11T10:54:44","date_gmt":"2017-04-11T07:54:44","guid":{"rendered":"https:\/\/teidakademi.com\/?p=40316"},"modified":"2017-11-07T15:05:09","modified_gmt":"2017-11-07T13:05:09","slug":"suistimallere-karsi-sifir-tolerans-bolum-1-2","status":"publish","type":"post","link":"https:\/\/teidakademi.com\/index.php\/2017\/04\/11\/suistimallere-karsi-sifir-tolerans-bolum-1-2\/","title":{"rendered":"Suistimallere Kar\u015f\u0131 S\u0131f\u0131r Tolerans \u2013 B\u00f6l\u00fcm 2"},"content":{"rendered":"
Tan\u0131\u015ft\u0131ray\u0131m, Yak\u0131n Arkada\u015f\u0131m \u201cSuistimalci\u201d\u2026<\/em><\/h5>\n
Yaz\u0131m\u0131n ba\u015fl\u0131\u011f\u0131 ile amac\u0131m sizi \u00e7al\u0131\u015fma arkada\u015flar\u0131n\u0131za ili\u015fkin \u015f\u00fcpheci yapmak de\u011fil. Ancak kar\u015f\u0131la\u015ft\u0131\u011f\u0131m\u0131z bir \u00e7ok vakada ma\u011fdur \u015firketin \u00e7al\u0131\u015fanlar\u0131n\u0131n suistimalci i\u00e7in \u201cO \u00e7ok iyi bir arkada\u015f\u0131m\u0131zd\u0131\u201d veya \u201c\u00c7ok iyi bir y\u00f6neticiydi, herkes ona sayg\u0131 duyard\u0131\u201d dedi\u011fini hat\u0131rl\u0131yorum. Bu yaz\u0131mda sizlere bu \u201carkada\u015f\u0131n\u201d profilini ACFE\u2019nin 2016 raporundan faydalanarak anlatmaya \u00e7al\u0131\u015faca\u011f\u0131m.<\/em><\/h5>\n

– Suistimalcinin \u015firketteki pozisyonu ile suistimalin boyutu aras\u0131nda g\u00fc\u00e7l\u00fc bir korelasyon var. Suistimallerin sadece %19\u2019u \u00fcst d\u00fczey y\u00f6neticiler taraf\u0131ndan yap\u0131lmas\u0131na ra\u011fmen, en y\u00fcksek ortalama zarar 703,000 ABD Dolar\u0131 ile bu gruba ait. \u00d6rne\u011fin; suistimallerin %41\u2019i m\u00fcd\u00fcr alt\u0131nda \u00e7al\u0131\u015fan personel taraf\u0131ndan yap\u0131l\u0131rken, vaka ba\u015f\u0131na ortalama zarar sadece 65,000 ABD Dolar\u0131.<\/p>\n

– Suistimalci ne kadar uzun bir \u015firkette \u00e7al\u0131\u015f\u0131rsa, olu\u015fan zarar o kadar y\u00fcksek oluyor.<\/p>\n

– Suistimallere baz\u0131 departmanlarda daha s\u0131k kar\u015f\u0131la\u015f\u0131l\u0131yor. \u00d6rne\u011fin yolsuzluk (\u00e7\u0131kar \u00e7at\u0131\u015fmalar\u0131 veya r\u00fc\u015fvet) hemen hemen t\u00fcm departmanlarda vakalar\u0131n %35\u2019inde g\u00f6r\u00fcl\u00fcrken, bu oran \u00fcst d\u00fczey y\u00f6neticilerde %50, sat\u0131n alma departman\u0131nda ise yakla\u015f\u0131k %70 olarak ger\u00e7ekle\u015fiyor. Di\u011fer g\u00f6ze \u00e7arpan bir bulgu ise, mali tablo suistimallerinin yine s\u0131kl\u0131kla \u00fcst d\u00fczey y\u00f6neticiler taraf\u0131ndan yap\u0131ld\u0131\u011f\u0131.<\/p>\n

– Suistimallerin %69\u2019unu erkekler, %31\u2019i kad\u0131nlar yap\u0131yor.<\/p>\n

– Suistimalcilerin %55\u2019inin ya\u015f band\u0131 31 ile 45 ya\u015f aras\u0131nda de\u011fi\u015fiyor. Enteresan olan bulgu; suistimalcinin ya\u015f\u0131 artt\u0131k\u00e7a olu\u015fan ortalama zarar\u0131n da artmas\u0131. \u0130ncelenen suistimal vakalar\u0131n\u0131n %2.5\u2019unu 60 ya\u015f \u00fcst\u00fc ki\u015filer taraf\u0131ndan ger\u00e7ekle\u015ftirirken, her bir vakadaki ortalama zarar 630,000 ABD Dolar\u0131 hesaplanm\u0131\u015f. Bu ortalama zarar di\u011fer ya\u015f bandlar\u0131 ile kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda olduk\u00e7a y\u00fcksek. \u00d6rne\u011fin 41-45 ya\u015f band\u0131 suistimalciler vakalar\u0131n %19\u2019unu ger\u00e7ekle\u015ftirirken, ortalama zarar 250,000 ABD Dolar\u0131 olarak hesaplanm\u0131\u015f.<\/p>\n

– E\u011fitim seviyesi artt\u0131k\u00e7a olu\u015fan zarar da art\u0131yor. \u00dcniversite mezunlar\u0131 vakalar\u0131n %47\u2019sini ger\u00e7ekle\u015ftirirken, ortalama zarar 200,000 ABD Dolar\u0131 hesaplanm\u0131\u015f. Oysa lisans \u00fcst\u00fc e\u011fitim alan suistimalci, vakalar\u0131n sadece %13.2\u2019sini ger\u00e7ekle\u015ftirmesine ra\u011fmen, ortalama zarar 300,000 ABD Dolar\u0131 olarak hesaplanm\u0131\u015f.<\/p>\n

– Vakalar\u0131n sadece %5.2\u2019inde suistimalcinin su\u00e7 ge\u00e7mi\u015fi var. Di\u011fer bir deyi\u015fle, suistimal vakalar\u0131n\u0131n \u00e7ok b\u00fcy\u00fck bir k\u0131sm\u0131nda suistimalci su\u00e7u ilk kez i\u015fliyor.<\/p>\n

– Suistimalcilerde en s\u0131k kar\u015f\u0131la\u015f\u0131lan davran\u0131\u015f \u00f6zellikleri (i) maddi olanaklar\u0131n\u0131n elveremeyece\u011fi \u015fekilde ya\u015famak (ii) mali problemler (iii) tedarik\u00e7i veya m\u00fc\u015fteri ile ola\u011fan d\u0131\u015f\u0131 yak\u0131n ili\u015fki (iv) kurnazl\u0131k veya n\u00fcfuz ticareti ile i\u015fleri y\u00fcr\u00fctme (v) yapt\u0131\u011f\u0131 i\u015fe ba\u015fkas\u0131n\u0131 kar\u0131\u015ft\u0131rmama (vi) bo\u015fanma veya ailevi problemler.<\/p>\n

– Suistimalcilerin %40\u2019\u0131 (ger\u00e7ekle\u015ftirdikleri suistimal haricinde) i\u015fyerlerinde kar\u015f\u0131la\u015f\u0131lan di\u011fer davran\u0131\u015f ihlallerine de kar\u0131\u015fm\u0131\u015flar. Bu \u00e7er\u00e7evede en s\u0131k kar\u015f\u0131la\u015f\u0131lan ihlaller; tehdit, y\u0131ld\u0131rma, i\u015fe gelmeme, i\u015f ge\u00e7 kalma veya yava\u015fl\u0131k.<\/p>\n

– Suistimal vakalar\u0131ndaki tecr\u00fcbeme dayanarak \u00e7o\u011fu suistimalcinin normal ki\u015filer gibi g\u00f6r\u00fcnd\u00fcklerini s\u00f6yleyebilirim. Bu ki\u015filer \u00e7o\u011fu zaman i\u015f arkada\u015f\u0131m\u0131z, tan\u0131d\u0131\u011f\u0131m\u0131z hatta akrabam\u0131z olabiliyor. \u00c7o\u011funun g\u00f6r\u00fcn\u00fc\u015fteki d\u00fcr\u00fcstl\u00fc\u011f\u00fc, bu ki\u015filerden \u015f\u00fcphelenmeyi zorla\u015ft\u0131r\u0131yor hatta suistimal yapabileceklerine inanmakta g\u00fc\u00e7l\u00fck \u00e7ekiyoruz. Ancak suistimali etkin bir \u015fekilde \u00f6nlemek ve tespit etmek i\u00e7in beklenmeyeni beklememiz ve profesyonel \u015f\u00fcphecili\u011fimizi iyi kullanmam\u0131z gerekiyor.<\/p>\n

Yukar\u0131da verilen a\u00e7\u0131klamalar, bu profildeki ki\u015filerin suistimal yapaca\u011f\u0131n\u0131, profilin d\u0131\u015f\u0131nda kalanlar\u0131n da yapmayaca\u011f\u0131n\u0131 tabiki g\u00f6stermiyor. Ancak, suistimalcinin \u00f6zelliklerine ili\u015fkin e\u011filimlerin incelenmesi, suistimal ile m\u00fccadele edenlere yapacaklar\u0131 risk de\u011ferlendirmelerinde bir \u00e7er\u00e7eve ve perspektif sa\u011flayacakt\u0131r.<\/p>\n

Bilinen bir s\u00f6z\u00fc de\u011fi\u015ftirerek yaz\u0131m\u0131 tamamlayay\u0131m. \u201cG\u00fcven iyidir, profesyonel \u015f\u00fcphecilik daha iyidir\u201d. Umar\u0131m tan\u0131\u015ft\u0131rmak durumunda kalaca\u011f\u0131n\u0131z bir suistimalci arkada\u015f\u0131n\u0131z olmaz !<\/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":"

Tan\u0131\u015ft\u0131ray\u0131m, Yak\u0131n Arkada\u015f\u0131m \u201cSuistimalci\u201d\u2026 Yaz\u0131m\u0131n ba\u015fl\u0131\u011f\u0131 ile amac\u0131m sizi \u00e7al\u0131\u015fma arkada\u015flar\u0131n\u0131za ili\u015fkin \u015f\u00fcpheci yapmak de\u011fil. Ancak kar\u015f\u0131la\u015ft\u0131\u011f\u0131m\u0131z bir \u00e7ok vakada ma\u011fdur \u015firketin \u00e7al\u0131\u015fanlar\u0131n\u0131n suistimalci i\u00e7in \u201cO \u00e7ok iyi bir arkada\u015f\u0131m\u0131zd\u0131\u201d veya \u201c\u00c7ok iyi bir y\u00f6neticiydi, herkes ona sayg\u0131 duyard\u0131\u201d dedi\u011fini hat\u0131rl\u0131yorum. Bu yaz\u0131mda sizlere bu \u201carkada\u015f\u0131n\u201d profilini ACFE\u2019nin 2016 raporundan faydalanarak anlatmaya \u00e7al\u0131\u015faca\u011f\u0131m. – Suistimalcinin […]<\/p>\n","protected":false},"author":1,"featured_media":40320,"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-40316","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\/40316","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=40316"}],"version-history":[{"count":3,"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/posts\/40316\/revisions"}],"predecessor-version":[{"id":40321,"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/posts\/40316\/revisions\/40321"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/media\/40320"}],"wp:attachment":[{"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/media?parent=40316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/categories?post=40316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/teidakademi.com\/index.php\/wp-json\/wp\/v2\/tags?post=40316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}