摘要：Purpose – This study was carried out to investigate the general thoughts of bank management personnel working in banks in Isparta-Burdur towards mistake and fraud in the banking sector and to determine the indicators of fraud they encounter. Design/methodology/approach – The sample of the research consists of 196 personnel who are Branch Manager,Director,Assistant Director and Authorized positions in Isparta-Burdur. In the analysis of the data obtained with the help of the questionnaire,SPSS (Statistical Package for Social Sciences) 21 package program was used. The analysis method used is ANOVA. Findings – It is concluded that the personnel with more experience in the sector are more likely to participate in mistake and fraud judgments than the others and have higher levels of exposure to cheating indicators. Discussion – Although the faulty and fraudulent transactions occurring in banks with the development of technology are at a minimum level,it cannot be said to disappear completely. When the literature is examined,it has been found that the professional accountants and auditors have always been in the scope of the research. With this study conducted in Isparta-Burdur provinces,the consciousness and attitudes of the people working in banks in the managerial positions regarding mistake and fraud were included in the scope of the research for the first time. The answers of the accounting professionals and auditors to the mistake and fraud statements are similar to those of the bank personnel. However,due to the fact that the sector is different,the fraud markers faced by the professional accountants are completely different from each other.
其他摘要：Amaç – Bu araştırma,Isparta-Burdur illerinde faaliyet gösteren bankalarda çalışan yönetici personellerin bankacılık sektöründeki hata ve hileye yönelik genel düşüncelerinin incelenmesi ve karşılaştıkları hile belirteçlerinin tespit edilmesi amacıyla yapıl
关键词：Mistake;Fraud;Determinants of Fraud;Banking Sector;Bank;Directors
其他关键词：Hata;Hile;Hile Belirteçleri;Bankacılık Sektörü ve Banka;Yöneticileri
