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- Title
İŞLETMELERDE SATIN ALMA VE ÖDEME SÜREÇLERİNE ÖZGÜ HİLE RİSKLERİ VE UYGUN İÇ KONTROL ORTAMININ OLUŞTURULMASI.
- Authors
ENGİN, Ahmet
- Abstract
In this study, procurement and payment process, which is one of the most important transaction processes in businesses, was analyzed. Firstly, workflow of procurement and payment process and documents that are used in the process were presented. In the following parts of the study, failures and frauds that might be experienced in procurement and payment process and control actions, that could be built on entrepreneur resource planning (ERP) systems to prevent and detect these failures and frauds, were presented. In the current advance technology environment, increasing number of businesses choose to operate on ERP based information systems. However, both not creating sufficient control environment in the first implementation of the related ERP system and breaching control environment rules that set in the first place afterwards cause important fraud risks for businesses.
- Publication
Financial Analysis / Mali Cozum Dergisi, 2015, Vol 25, Issue 130, p101
- ISSN
1303-5444
- Publication type
Article