{"id":5835,"date":"2026-01-14T10:16:37","date_gmt":"2026-01-14T10:16:37","guid":{"rendered":"https:\/\/prosecure.com.tr\/%d8%a7%d9%84%d8%ab%d9%82%d8%a9-%d9%84%d9%8a%d8%b3%d8%aa-%d8%a2%d9%84%d9%8a%d8%a9-%d8%aa%d8%ad%d9%83%d9%85\/"},"modified":"2026-06-16T18:15:47","modified_gmt":"2026-06-16T18:15:47","slug":"%d8%a7%d9%84%d8%ab%d9%82%d8%a9-%d9%84%d9%8a%d8%b3%d8%aa-%d8%a2%d9%84%d9%8a%d8%a9-%d8%aa%d8%ad%d9%83%d9%85","status":"publish","type":"post","link":"https:\/\/prosecure.com.tr\/ar\/%d8%a7%d9%84%d8%ab%d9%82%d8%a9-%d9%84%d9%8a%d8%b3%d8%aa-%d8%a2%d9%84%d9%8a%d8%a9-%d8%aa%d8%ad%d9%83%d9%85\/","title":{"rendered":"\u0647\u0644 \u0627\u0644\u062b\u0642\u0629 \u0622\u0644\u064a\u0629 \u0631\u0642\u0627\u0628\u0629\u061f"},"content":{"rendered":"<p><strong>\u0647\u0644 \u0627\u0644\u062b\u0642\u0629 \u0622\u0644\u064a\u0629 \u0631\u0642\u0627\u0628\u0629\u061f  <\/strong><\/p>\n<p>\u062d\u0633\u0646 \u0627\u0644\u0633\u0646\u062c\u0642<\/p>\n<p>\u0645\u0646 \u0627\u0644\u062c\u0645\u0644 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\u0627\u0644\u0641\u0639\u0627\u0644\u061f \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 <\/strong><\/p>\n<p>\u062a\u0634\u064a\u0631 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0625\u0644\u0649 \u0623\u0646 \u0628\u0639\u0636 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u062a\u0642\u0644\u0644 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0645\u0646 \u0643\u0645\u064a\u0629 \u0648\u0645\u062f\u0629 \u0633\u0648\u0621 \u0627\u0644\u0633\u0644\u0648\u0643:<\/p>\n<ul>\n<li><strong>\u0627\u0644\u062e\u0637\u0648\u0637 \u0627\u0644\u0633\u0627\u062e\u0646\u0629:<\/strong> \u0641\u064a \u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0629 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0624\u0633\u0633\u0629 ACFE\u060c \u0641\u0625\u0646 \u0648\u062c\u0648\u062f 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\u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0645\u0647\u0645\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u064b\u0627 (\u0628\u0644\u062a\u064a\u064a\u0647-\u0631\u064a\u0641\u064a\u0633\u062a \u0648\u0644\u0627\u0646\u0648\u064a\u060c 2015).<\/li>\n<li><strong>\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u062a\u0648\u0639\u064a\u0629 \u0628\u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a\/\u0627\u0644\u062a\u0648\u0639\u064a\u0629 \u0628\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644:<\/strong> \u064a\u0632\u064a\u062f \u0645\u0646 \u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u0627\u0643\u062a\u0634\u0627\u0641 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u064a\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 (Peltier-Rivest &#038; Lanoue\u060c 2015\u061b Denman\u060c 2019).<\/li>\n<li><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 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2024).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u062d\u064a\u062b \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u062b\u0642\u0629 \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629 + \u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0627\u0644\u0634\u062e\u0635\u064a\u0629<\/strong><\/p>\n<p>\u0648\u062a\u0631\u0643\u0632 \u0646\u0638\u0631\u064a\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 (\u0645\u062b\u0644\u062b \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u060c \u0648\u0627\u0644\u0645\u062b\u0644\u062b \u0627\u0644\u0633\u062f\u0627\u0633\u064a\u060c \u0648\u0645\u0627 \u0625\u0644\u0649 \u0630\u0644\u0643) \u0639\u0644\u0649 \u0639\u0648\u0627\u0645\u0644 \u0645\u062b\u0644 <strong>\u201d\u0627\u0644\u0636\u063a\u0637 \u0648\u0627\u0644\u0641\u0631\u0635\u0629 \u0648\u0627\u0644\u062a\u0628\u0631\u064a\u0631\u201d<\/strong> (Kagias \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2021\u061b \u0648Hikmah &#038; Wondabio\u060c 2023\u061b \u0648Rasheed et al., 2023). \u0648\u062a\u0636\u064a\u0641 \u0627\u0644\u0645\u0642\u0627\u0631\u0628\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0628\u064f\u0639\u062f <strong>\u201d\u0627\u0644\u0646\u0632\u0627\u0647\u0629\u201d<\/strong> \u0625\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0648\u062a\u0642\u062a\u0631\u062d \u0646\u0645\u0648\u0630\u062c <strong>\u201d\u0645\u0631\u0628\u0639 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u201d<\/strong>: \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0627\u0644\u0642\u0648\u064a\u0629 \u0648\u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0639\u0627\u0645\u0644 \u062d\u0627\u0633\u0645 \u064a\u0642\u0644\u0644 \u0645\u0646 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\u062a\u0636\u0639\u0641 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u062f\u064a\u0647\u0627 \u062d\u062a\u0649 \u0641\u064a \u0623\u0648\u0642\u0627\u062a \u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0639\u0646\u062f\u0645\u0627 \u201d\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0627\u0644\u0645\u0632\u064a\u062f \u0628\u0645\u0648\u0627\u0631\u062f \u0623\u0642\u0644\u201d (Kagias et al\u060c 2021\u061b Padgett\u060c 2015\u061b Skoczylas-Tworek\u060c 2022).<\/p>\n<p>\u0625\u0637\u0627\u0631 \u0639\u0645\u0644 \u0639\u0645\u0644\u064a \u0644\u0644\u0642\u0627\u062f\u0629:<\/p>\n<ol>\n<li><strong>\u0639\u0631\u0651\u0641 \u0627\u0644\u062b\u0642\u0629 \u0643\u0642\u064a\u0645\u0629 \u062b\u0642\u0627\u0641\u064a\u0629 \u0648\u0644\u064a\u0633\u062a \u0628\u062f\u064a\u0644\u0627\u064b \u0639\u0646 \u0627\u0644\u0633\u064a\u0637\u0631\u0629.<\/strong>  \u0636\u0639 \u0625\u0637\u0627\u0631\u064b\u0627 \u0644\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0643\u0645\u0639\u064a\u0627\u0631 \u0644\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0644\u064a\u0633 \u201d\u0639\u0644\u0627\u0645\u0629 \u0639\u0644\u0649 \u0639\u062f\u0645 \u0627\u0644\u0623\u0645\u0627\u0646\u201d.<\/li>\n<li><strong>\u0642\u0645 \u0628\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u062a\u062d\u0643\u0645:<\/strong>\n<ul>\n<li>\u0627\u0644\u0641\u0635\u0644 \u0628\u064a\u0646 \u0627\u0644\u0648\u0627\u062c\u0628\u0627\u062a,<\/li>\n<li>\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629,<\/li>\n<li>\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0648\u0635\u0648\u0644 \u0648\u0627\u0644\u062a\u0641\u0648\u064a\u0636,<\/li>\n<li>\u0627\u0644\u062e\u0637 \u0627\u0644\u0633\u0627\u062e\u0646 \u0648\u0633\u064a\u0627\u0633\u0629 \u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0645<\/li>\n<li>\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0641\u062d\u0648\u0635\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u0644\u0646\u0629 (\u0628\u0644\u062a\u064a\u064a\u0647-\u0631\u064a\u0641\u064a\u0633\u062a \u0648\u0644\u0627\u0646\u0648\u064a\u060c 2015\u061b \u062f\u0646\u0645\u0627\u0646\u060c 2019\u061b \u0632\u064a\u0648\u0631\u0643\u0644\u0648\u064a \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2024).<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062a\u0648\u0636\u064a\u062d \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0645\u0646\u0639 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644:<\/strong> \u0642\u0645 \u0628\u0625\u062c\u0631\u0627\u0621 \u062a\u0642\u064a\u064a\u0645 \u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u060c \u0648\u062d\u062f\u0651\u062b \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0646\u062a\u0627\u0626\u062c\u060c \u0648\u0644\u0627 \u062a\u062a\u0631\u0643 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u201d\u0639\u0644\u0649 \u0627\u0644\u0648\u0631\u0642\u201d \u0641\u0642\u0637 (\u062f\u0646\u0645\u0627\u0646\u060c 2019\u061b \u062d\u0643\u0645\u0629 \u0648\u0648\u0646\u062f\u0627\u0628\u064a\u0648\u060c 2023\u061b \u0633\u0643\u0648\u062a\u0634\u064a\u0644\u0627\u0633-\u062a\u0648\u0631\u064a\u0643\u060c 2022).<\/li>\n<li><strong>\u0625\u0630\u0627 \u0643\u0646\u062a \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629\u060c \u062a\u062e\u0644\u0635 \u0645\u0646 \u0639\u0642\u0644\u064a\u0629 \u201d\u0633\u0646\u0643\u0648\u0646 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0631\u0627\u0645\u201d:<\/strong> \u062a\u064f\u0638\u0647\u0631 \u0627\u0644\u0623\u0628\u062d\u0627\u062b \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0623\u0642\u0644 \u0639\u0631\u0636\u0629 \u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0648\u0623\u0643\u062b\u0631 \u0639\u0631\u0636\u0629 \u0644\u0627\u0643\u062a\u0634\u0627\u0641 \u0633\u0648\u0621 \u0627\u0644\u0633\u0644\u0648\u0643 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0635\u062f\u0641\u0629 (\u062a\u064a\u0633\u064a\u0627\u0643\u060c 2012\u061b \u0628\u0648\u0646 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2019).<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong>\u0627\u0644\u062e\u0644\u0627\u0635\u0629:<br \/>\n<\/strong>\u0627\u0644\u062b\u0642\u0629 \u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u0644\u0639\u0645\u0644 \u0627\u0644\u062c\u0645\u0627\u0639\u064a \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u062b\u0642\u0629 \u0648\u062d\u062f\u0647\u0627 \u0644\u0627 \u062a\u062d\u0644 \u0645\u062d\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0644\u0627 \u062a\u0642\u0644\u0644 \u0645\u0646 \u0645\u062e\u0627\u0637\u0631 \u0633\u0648\u0621 \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u062f\u0627\u062e\u0644\u064a.<br \/>\n\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u062a\u0628\u0646\u064a \u201d\u0627\u0644\u062b\u0642\u0629 \u0641\u064a \u0627\u0644\u0623\u0634\u062e\u0627\u0635\u201d \u0648 \u201d\u0627\u0644\u062b\u0642\u0629 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645\u201d \u0645\u0639\u064b\u0627: \u0641\u0647\u064a \u062a\u062b\u0642 \u0628\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0648\u062a\u0624\u0633\u0633 \u0627\u0644\u0646\u0638\u0627\u0645 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629.<br \/>\n<strong>\u062d\u0627\u0641\u0638 \u0639\u0644\u0649 \u0627\u0644\u062b\u0642\u0629\u060c \u0648\u0644\u0643\u0646 \u0627\u062f\u0639\u0645\u0647\u0627 \u062f\u0627\u0626\u0645\u064b\u0627 \u0628\u0627\u0644\u0633\u064a\u0637\u0631\u0629!<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u062c\u062f\u0648\u0644 \u0645\u0644\u062e\u0635: \u0627\u0644\u062b\u0642\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u062a\u062d\u0643\u0645<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<td><strong>\u0627\u0644\u0639\u0646\u0648\u0627\u0646<\/strong><\/td>\n<td><strong>\u0627\u0644\u062b\u0642\u0629 \u0641\u0642\u0637<\/strong><\/td>\n<td><strong>\u0627\u0644\u062b\u0642\u0629 + \u0627\u0644\u0633\u064a\u0637\u0631\u0629<\/strong><\/td>\n<td><strong>\u0627\u0644\u0628\u0628\u0644\u064a\u0648\u063a\u0631\u0627\u0641\u064a\u0627<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u062e\u0637\u0631 \u0625\u0633\u0627\u0621\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629<\/td>\n<td>\u0639\u0627\u0644\u064a\u0629 &#8211; \u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0641\u0631\u0635<\/td>\n<td>\u0645\u0646\u062e\u0641\u0636\u0629 &#8211; \u0627\u0644\u0641\u0631\u0635 \u062a\u0636\u064a\u0642<\/td>\n<td>(\u0628\u0644\u062a\u064a\u064a\u0631-\u0631\u064a\u0641\u0633\u062a \u0648\u0644\u0627\u0646\u0648\u064a\u060c 2015\u061b \u062f\u064a\u0646\u0645\u0627\u0646\u060c 2019\u061b \u0628\u0648\u0646 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2019\u061b \u0631\u0634\u064a\u062f \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2023)<\/td>\n<\/tr>\n<tr>\n<td>\u0633\u0631\u0639\u0629 \u0627\u0644\u0643\u0634\u0641<\/td>\n<td>\u0645\u062a\u0623\u062e\u0631\u060c \u0639\u0631\u0636\u064a<\/td>\n<td>\u0645\u0628\u0643\u0631\u064b\u0627\u060c \u0628\u0634\u0643\u0644 \u0645\u0646\u0647\u062c\u064a<\/td>\n<td>(\u0628\u0644\u062a\u064a\u064a\u0647-\u0631\u064a\u0641\u064a\u0633\u062a \u0648\u0644\u0627\u0646\u0648\u064a\u060c 2015\u061b \u062f\u064a\u0646\u0645\u0627\u0646\u060c 2019\u061b \u062a\u064a\u0633\u064a\u0627\u0643\u060c 2012)<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629<\/td>\n<td>\u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f<\/td>\n<td>\u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0646\u0638\u0627\u0645<\/td>\n<td>(Kagias \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2021\u061b Skoczylas-Tworek\u060c 2022\u061b Ziorklui \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2024)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0627\u0644\u062c\u062f\u0648\u0644 1:<\/strong> \u0645\u0648\u062c\u0632 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u062b\u0642\u0629 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644<\/p>\n<p><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/p>\n<p>Kagias, P., Cheliatsidou, A., Garefalakis, A., Azibi, J., &#038; Sariannidis, N. (2021). \u0645\u062b\u0644\u062b \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 &#8211; \u0646\u0647\u062c \u0628\u062f\u064a\u0644. <em>\u0645\u062c\u0644\u0629 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/em> <a href=\"https:\/\/doi.org\/10.1108\/jfc-07-2021-0159\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/jfc-07-2021-0159<\/a> <\/p>\n<p>Peltier-Rivest, D., &#038; Lanoue, N. (2015). \u062e\u0641\u0636 \u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0641\u064a \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0643\u0646\u062f\u064a\u0629. <em>Journal of Financial Crime<\/em>, 22, 295-304. <a href=\"https:\/\/doi.org\/10.1108\/jfc-11-2013-0064\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/jfc-11-2013-0064<\/a> <\/p>\n<p>\u062f\u064a\u0646\u0645\u0627\u0646\u060c \u062f. (2019). \u062a\u0642\u0631\u064a\u0631 2018 \u0639\u0646 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0647\u0646\u064a: \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u062d\u0645\u0627\u064a\u0629 \u0623\u0635\u0648\u0644\u0647\u0627. <em>\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/em>. <a href=\"https:\/\/doi.org\/10.33423\/jaf.v19i4.2175\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.33423\/jaf.v19i4.2175<\/a>. <\/p>\n<p>Efendi, H., Sayekti, Y., &#038; Irmadariyani, R. (2024). \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0648\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0648\u0646 \u0648\u0645\u0646\u0639 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0645\u0639 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629 \u0643\u0645\u062a\u062f\u062e\u0644\u064a\u0646. <em>Wiga : Jurnal Penelitian Ilmu Ekonomi.<\/em> <a href=\"https:\/\/doi.org\/10.30741\/wiga.v14i1.1031\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.30741\/wiga.v14i1.1031<\/a> <\/p>\n<p>\u062a\u064a\u0633\u064a\u0627\u0643\u060c \u0643. (2012). \u0634\u0631\u0643\u0627\u062a \u0635\u063a\u064a\u0631\u0629\u060c \u0645\u062e\u0627\u0637\u0631 \u0643\u0628\u064a\u0631\u0629: \u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u062a\u064a \u062a\u0641\u062a\u0642\u0631 \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0644 \u0639\u062f\u062f \u0645\u0648\u0638\u0641\u064a\u0647\u0627 \u0639\u0646 100 \u0645\u0648\u0638\u0641. <em>\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c<\/em> 214\u060c 38. <\/p>\n<p>Anisykurlillah, I., Januarti, I., &#038; Zulaikha, Z. (2022). \u062f\u0648\u0631 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0631\u0641\u0627\u0647\u064a\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0639\u0644\u0649 \u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646. <em>\u0645\u062c\u0644\u0629 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645.<\/em> <a href=\"https:\/\/doi.org\/10.22495\/jgrv11i4art16\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.22495\/jgrv11i4art16<\/a> <\/p>\n<p>\u0628\u0627\u062f\u062c\u064a\u062a\u060c \u0633. (2015). \u062d\u0648\u0644 \u0631\u0627\u0628\u0637\u0629 \u0645\u062d\u0642\u0642\u064a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0642\u062f\u0645 \u0625\u0644\u0649 \u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0647\u0646\u064a \u0648\u0625\u0633\u0627\u0621\u0629 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645.  **\u060c 239-242. <a href=\"https:\/\/doi.org\/10.1002\/9781118929773.oth1\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1002\/9781118929773.oth1<\/a><\/p>\n<p>Hikmah, A., &#038; Wondabio, L. (2023). Evaluasi Peruasi Perananan Audit Internal pada Penerapan Strategi Anti Fraud. <em>Owner.<\/em> <a href=\"https:\/\/doi.org\/10.33395\/owner.v7i4.1657\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.33395\/owner.v7i4.1657<\/a> <\/p>\n<p>Nindito, M., Avianti, I., Koeswayo, P., &#038; Tanzil, N. (2025). \u062d\u0631\u0627\u0633 \u0627\u0644\u0646\u0632\u0627\u0647\u0629: \u0627\u0633\u062a\u0643\u0634\u0627\u0641 \u062f\u0648\u0631 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0645\u0646\u0639 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629. <em>\u0645\u062c\u0644\u0629 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645.<\/em> <a href=\"https:\/\/doi.org\/10.22495\/jgrv14i1art10\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.22495\/jgrv14i1art10<\/a> <\/p>\n<p>Bunn, E., Ethridge, J., &#038; Crow, K. (2019). \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629: \u062f\u0631\u0627\u0633\u0629 \u0623\u0648\u0644\u064a\u0629. <em>\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644.<\/em> <a href=\"https:\/\/doi.org\/10.33423\/jaf.v19i3.2030\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.33423\/jaf.v19i3.2030<\/a> <\/p>\n<p>Skoczylas-Tworek, A. (2022). FRAUD RISK IN TIMES OF CRISISISIS AND THE DEVELOPMENT OF ITS MITIGATION TOOLS. <em>Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing.<\/em> <a href=\"https:\/\/doi.org\/10.22630\/pefim.2022.28.77.20\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.22630\/pefim.2022.28.77.20<\/a> <\/p>\n<p>\u0645\u0648\u0644\u064a\u062f\u064a\u060c \u0623. (2022). \u0627\u0644\u0641\u0647\u0645 \u0627\u0644\u0641\u0644\u0633\u0641\u064a \u0644\u062f\u064a\u0646\u0627\u0645\u064a\u0643\u064a\u0627\u062a \u0648\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0647\u0646\u064a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645: \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0637\u0648\u0627\u0631\u0626. <em>\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0648\u0627\u0644\u0646\u0638\u0645<\/em> <a href=\"https:\/\/doi.org\/10.1108\/ijoes-04-2022-0078\" target=\"_blank\" rel=\"noopener\">. https:\/\/doi.org\/10.1108\/ijoes-04-2022-0078.<\/a> <\/p>\n<p>Ziorklui, J., Ampofo, F., Nyonyoh, N., &#038; Antwi, B. (2024). \u0641\u0639\u0627\u0644\u064a\u0629 \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0645\u0646\u0639 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u0627\u0643\u062a\u0634\u0627\u0641\u0647. <em>\u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/em> <a href=\"https:\/\/doi.org\/10.51594\/farj.v6i7.1322\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.51594\/farj.v6i7.1322<\/a> <\/p>\n<p>Saluja, S., Aggarwal, A., &#038; Mittal, A. (2021). \u0641\u0647\u0645 \u0646\u0638\u0631\u064a\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u0627\u0644\u062a\u0642\u062f\u0645 \u0628\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0646\u0632\u0627\u0647\u0629. <em>\u0645\u062c\u0644\u0629 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/em> <a href=\"https:\/\/doi.org\/10.1108\/jfc-07-2021-0163\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1108\/jfc-07-2021-0163<\/a> <\/p>\n<p>Rasheed, F., Said, J., &#038; Khan, N. (2023). \u062a\u0637\u0648\u0631 \u0627\u0644\u0646\u0638\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644: \u0645\u0631\u0627\u062c\u0639\u0629 \u0646\u0638\u0631\u064a\u0629. <em>\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0646\u0648\u0633\u0627\u0646\u062a\u0627\u0631\u0627 (JONUS).<\/em> <a href=\"https:\/\/doi.org\/10.24200\/jonus.vol8iss3pp322-350\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.24200\/jonus.vol8iss3pp322-350<\/a> <\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0647\u0644 \u0627\u0644\u062b\u0642\u0629 \u0622\u0644\u064a\u0629 \u0631\u0642\u0627\u0628\u0629\u061f \u062d\u0633\u0646 \u0627\u0644\u0633\u0646\u062c\u0642 \u0645\u0646 \u0627\u0644\u062c\u0645\u0644 \u0627\u0644\u062a\u064a \u062a\u062a\u0631\u062f\u062f \u0643\u062b\u064a\u0631\u064b\u0627 \u0641\u064a \u0627\u0644\u062d\u064a\u0627\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629: \u201d\u0646\u062d\u0646 \u0639\u0627\u0626\u0644\u0629 \u0648\u0644\u0633\u0646\u0627 \u0646\u062d\u0646!\u201d \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u062c\u0645\u0644\u0629 \u0647\u064a \u0623\u0645\u0646\u064a\u0629 \u0645\u0646 \u0623\u0645\u0646\u064a\u0627\u062a \u062d\u0633\u0646 \u0627\u0644\u0646\u064a\u0629\u060c \u0625\u0644\u0627 \u0623\u0646\u0647\u0627 \u0641\u064a \u063a\u0627\u064a\u0629 \u0627\u0644\u062e\u0637\u0648\u0631\u0629 \u0648\u0627\u0644\u062e\u0637\u0623 \u0645\u0646 \u062d\u064a\u062b \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631. \u0645\u0646 \u0628\u064a\u0646 \u0627\u0644\u062d\u0642\u0627\u0626\u0642 \u0627\u0644\u062a\u064a \u062a\u0638\u0647\u0631 \u0641\u064a \u062f\u0631\u0627\u0633\u0627\u062a \u201d\u062a\u0642\u0631\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u0623\u0645\u0645\u201d \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u062c\u0645\u0639\u064a\u0629 \u0645\u062d\u0642\u0642\u064a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":5836,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[],"class_list":["post-5835","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-32"],"_links":{"self":[{"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/posts\/5835","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/comments?post=5835"}],"version-history":[{"count":3,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/posts\/5835\/revisions"}],"predecessor-version":[{"id":7389,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/posts\/5835\/revisions\/7389"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/media\/5836"}],"wp:attachment":[{"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/media?parent=5835"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/categories?post=5835"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/tags?post=5835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}