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Dergiler / Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2026 / Volume: 27 Issue: 2

THE USE OF INFORMATION TECHNOLOGY AS A PROACTIVE AUDIT TOOL IN THE COMBATING FRAUD: A QUALITATIVE STUDY FROM GLOBAL TO LOCAL

İsmail Kaban(ORDU UNIVERSITY)0000-0003-4138-244X
İbrahim Çidem(TOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ)0000-0001-8017-2870
Sayfa
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Yayın Tarihi
2026-06-30
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Due to the increasing trend of technology use in combating fraud and the widespread digitalization worldwide, it is foreseen that the use of technology, especially new tools and methods in anti-fraud processes, will gradually increase in the near future.

📌 3 Maddede Bu Makale

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Amaç & Hipotez:This study investigates the technologies that organizations use to combat fraud both globally and in Türkiye.
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Temel Bulgular & Veri:To this end, a qualitative methodology of a case study, with a descriptive and deductive content analysis of the data, was employed to analyze the data.
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Sonuç & Katkı:Due to the increasing trend of technology use in combating fraud and the widespread digitalization worldwide, it is foreseen that the use of technology, especially new tools and methods in anti-fraud processes, will gradually increase in the near future.
🔬Tür:Research Article
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler:Occupational Fraud · Technology · Continuous Audit

Abstract

This study investigates the technologies that organizations use to combat fraud both globally and in Türkiye. To this end, a qualitative methodology of a case study, with a descriptive and deductive content analysis of the data, was employed to analyze the data. The data included the Association of Certified Fraud Examiners (ACFE) reports and the annual reports of companies traded on Borsa Istanbul (BIST). The results revealed that, while organizations worldwide used various technological tools to combat occupational fraud, organizations in Türkiye preferred using modern technology in fraud prevention and detection activities, especially in internal audit activities conducted in the banking and insurance sectors. Due to the increasing trend of technology use in combating fraud and the widespread digitalization worldwide, it is foreseen that the use of technology, especially new tools and methods in anti-fraud processes, will gradually increase in the near future.

🔖

Bu Makaleye Atıf Yap

Kaban, İ., Çidem, İ. (2026). THE USE OF INFORMATION TECHNOLOGY AS A PROACTIVE AUDIT TOOL IN THE COMBATING FRAUD: A QUALITATIVE STUDY FROM GLOBAL TO LOCAL. Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Volume: 27 Issue: 2. https://doi.org/10.53443/anadoluibfd.1859686

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