Abstract
The purpose of this paper is to develop an understanding about the internal fraud and corruption problem in the Turkish construction industry. The reasons behind the internal fraud and corruption problem as well as the types of prevention methods were investigated; and as a result various recommendations were made. To this end, a risk awareness questionnaire was used to understand the behavioral patterns of the construction industry, and to clarify possible proactive and reactive measures against internal fraud and corruption. The type of fraud experienced by Turkish construction companies was also surveyed in the questionnaire. The questionnaire was sent to 89 firms; and depending on the collected data, certain recommendations for construction industry professionals were provided.
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Notes
SAS 99 is an auditing statement issued by the Auditing Standards Board of the American Institute of Certified Public Accountants.
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Gunduz, M., Önder, O. Corruption and Internal Fraud in the Turkish Construction Industry. Sci Eng Ethics 19, 505–528 (2013). https://doi.org/10.1007/s11948-012-9356-9
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DOI: https://doi.org/10.1007/s11948-012-9356-9