Muhasebe Sistemlerinin ve Finansal Piyasaların Gelişmişlik Düzeylerinin Mali Suçun ve Yolsuzluğun Oluşumuna Etkisi

Abstract

Financial crimes and corruption are significant issues that must be addressed in all countries, not only because of their impact on the economic life but also due to the damage they inflict on societal moral values. While identifying these crimes and implementing the necessary sanctions are of critical importance, preventing such negative situations before they occur and establishing deterrent measures within the system play an even more vital role.

Accounting systems serve as the primary data source for all institutions and businesses in both the public and private sectors in terms of recording, monitoring, and reporting all transactions with monetary value. Financial markets, on the other hand, represent a critical area for all monetary transactions and investment activities, including industrial and commercial activities. In this context, monetary transactions and the records generated from these transactions are areas monitored and maintained by accounting systems and financial markets.

It is evident that financial crimes and corrupt activities have monetary consequences in all cases. Therefore, the development of accounting systems and financial markets is of great importance for monitoring such activities and auditing individuals and institutions suspected of being involved in these crimes. The level of development is measured by the use of accounting systems that adhere to fundamental accounting principles and employ information processing processes supported by up-to-date technology. Additionally, the ability of financial markets to attract a significant portion of the monetary values in the economy and the low level of off-system funds within the economic magnitudes are seen as fundamental indicators of development.

This study evaluates that the increased development of accounting systems and financial markets will lead to more effective combat against financial crimes and corruption in the light of case studies. In particular, the effectiveness of information systems auditing plays a critical role in the detection and prevention of financial crimes. The conclusion is that the lack of information systems auditing could facilitate the occurrence of financial crimes and corruption, making it necessary to strengthen audit mechanisms in this area.

Furthermore, it is suggested that reintroducing the wealth declaration system within the framework of financial law and the Turkish Tax System would be beneficial in assessing the legitimacy of individuals' sources of wealth. This application is anticipated to contribute to the prevention of financial crimes and corruption, thereby enhancing the reliability of the economic system.