{"id":5332,"date":"2025-12-30T17:36:22","date_gmt":"2025-12-30T17:36:22","guid":{"rendered":"https:\/\/prosecure.com.tr\/simulation-von-betrugsrisiken\/"},"modified":"2026-01-28T12:50:09","modified_gmt":"2026-01-28T12:50:09","slug":"simulation-von-betrugsrisiken","status":"publish","type":"page","link":"https:\/\/prosecure.com.tr\/de\/simulation-von-betrugsrisiken\/","title":{"rendered":"Simulation von Betrugsrisiken"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5332\" class=\"elementor elementor-5332 elementor-2167\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36fed08 e-con-full e-flex e-con e-parent\" data-id=\"36fed08\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-29890ab e-flex e-con-boxed e-con e-parent\" data-id=\"29890ab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-86ff5f7 e-con-full e-flex e-con e-child\" data-id=\"86ff5f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ff97cf elementor-widget elementor-widget-html\" data-id=\"3ff97cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<section id=\"ps-risk-sim\">\n<style>\n#ps-risk-sim{\n  --ink:#0d1b2a; --muted:#475569; --gold:#cfa54a;\n  --line:#e5e7eb; --card:#f8fafc;\n  --low:#10b981; --med:#f59e0b; --high:#ef4444; --crit:#991b1b;\n  font-family:inherit;\n  color:var(--ink);\n}\n\n#ps-risk-sim *{box-sizing:border-box}\n\n\/* Ana container *\/\n#ps-risk-sim .container{\n  max-width:880px;\n  margin:0 auto;\n  padding:24px 20px;\n  background:linear-gradient(180deg,var(--card),#fff);\n  border:1px solid var(--line);\n  border-radius:36px;\n  box-shadow:0 12px 32px rgba(13,27,42,.08);\n}\n\n\/* Giri\u015f a\u00e7\u0131klamas\u0131 *\/\n#ps-risk-sim .desc{\n  margin:10px auto 16px;\n  max-width:780px;\n  padding:14px 16px;\n  background:#fff;\n  border:1px solid var(--line);\n  border-radius:16px;\n  font-size:14px;\n  line-height:1.7;\n  color:#1e293b;\n}\n\n\/* Sorular *\/\n#ps-risk-sim .question{\n  border:1px solid var(--line);\n  border-radius:14px;\n  padding:14px 16px;\n  margin:10px auto;\n  background:#fff;\n  max-width:760px;\n}\n\n#ps-risk-sim .q-title{\n  font-weight:600;\n  font-size:15px;\n  margin-bottom:6px;\n}\n\n#ps-risk-sim .q-meta{\n  font-size:12.5px;\n  color:#64748b;\n  margin-bottom:10px;\n}\n\n\/* \u015e\u0131klar *\/\n#ps-risk-sim .scale{\n  display:flex;\n  gap:8px;\n  justify-content:center;\n}\n\n#ps-risk-sim .scale input{position:absolute;opacity:0}\n\n#ps-risk-sim .scale label{\n  flex:0 1 110px;\n  text-align:center;\n  padding:10px 0;\n  border:1px solid #cbd5e1;\n  border-radius:999px;\n  background:#fff;\n  cursor:pointer;\n  font-weight:500;\n  font-size:13.5px;\n  transition:.18s ease;\n}\n\n#ps-risk-sim .scale input:checked + label{\n  border-color:var(--gold);\n  box-shadow:0 0 0 2px var(--gold) inset;\n}\n\n\/* =====================\n   HESAPLA BUTONU\n===================== *\/\n\n#ps-risk-sim .controls{\n  text-align:center;\n  margin:20px 0 10px;\n}\n\n#ps-risk-sim .btn-main{\n  all:unset;\n  display:inline-flex;\n  align-items:center;\n  justify-content:center;\n\n  padding:17px 40px;\n  font-size:18px;\n  font-weight:500;\n  font-family:\"Inter\", sans-serif;\n\n  border-radius:24px;\n  border:1px solid var(--e-global-color-uicore_primary);\n  color:var(--e-global-color-uicore_primary);\n  cursor:pointer;\n\n  transition:all .2s ease;\n}\n\n#ps-risk-sim .btn-main:hover{\n  background:var(--e-global-color-uicore_primary);\n  color:var(--e-global-color-uicore_white);\n  transform:translateY(-1px);\n}\n\n\/* =====================\n   SKOR & BAR\n===================== *\/\n\n#ps-risk-sim .score-box{\n  display:none;\n  margin:14px auto;\n  padding:16px 18px;\n  background:#fff;\n  border-radius:16px;\n  border:1px solid var(--line);\n  max-width:760px;\n}\n\n#ps-risk-sim .badge{\n  font-weight:600;\n  border-radius:999px;\n  padding:6px 12px;\n}\n\n#ps-risk-sim .badge.low{background:#ecfdf5;color:#065f46}\n#ps-risk-sim .badge.med{background:#fff7ed;color:#9a3412}\n#ps-risk-sim .badge.high{background:#fef2f2;color:#b42318}\n#ps-risk-sim .badge.crit{background:#fee2e2;color:#7f1d1d}\n\n#ps-risk-sim .gauge{\n  height:16px;\n  background:#e2e8f0;\n  border-radius:999px;\n  margin:10px 0;\n}\n\n#ps-risk-sim .gauge i{\n  display:block;\n  height:100%;\n  width:0;\n  background:linear-gradient(90deg,#10b981,#cfa54a,#ef4444);\n  border-radius:999px;\n  transition:width .45s ease;\n}\n\n\/* =====================\n   ALT CTA\n===================== *\/\n\n#ps-risk-sim .footer{\n  margin:20px auto 8px;\n  text-align:center;\n  background:#fff;\n  border:1px solid var(--line);\n  border-radius:16px;\n  padding:16px;\n  max-width:760px;\n}\n\n#ps-risk-sim .footer em{\n  display:block;\n  margin-bottom:22px;\n}\n\n#ps-risk-sim .cta-group{\n  display:flex;\n  gap:14px;\n  justify-content:center;\n  flex-wrap:wrap;\n}\n\n#ps-risk-sim .cta{\n  all:unset;\n  display:inline-flex;\n  align-items:center;\n  justify-content:center;\n\n  padding:14px 32px;\n  font-size:16px;\n  font-weight:500;\n  font-family:\"Inter\", sans-serif;\n\n  border-radius:24px;\n  border:1px solid var(--e-global-color-uicore_primary);\n  color:var(--e-global-color-uicore_primary);\n  cursor:pointer;\n  transition:all .2s ease;\n}\n\n#ps-risk-sim .cta:hover{\n  background:var(--e-global-color-uicore_primary);\n  color:var(--e-global-color-uicore_white);\n  transform:translateY(-1px);\n}\n\n\/* Mobil *\/\n@media(max-width:640px){\n  #ps-risk-sim .scale{flex-direction:column}\n  #ps-risk-sim .cta,\n  #ps-risk-sim .btn-main{width:100%}\n}\n\n#ps-risk-sim #warn{\n  text-align: center;\n  margin: 14px auto;\n  max-width: 760px;\n}\n\n\/* =====================\n   MOB\u0130L OVAL BUTON \u2013 KES\u0130N FIX\n===================== *\/\n@media (max-width:640px){\n\n  #ps-risk-sim .scale{\n    display:flex !important;\n    flex-direction:column !important;\n    gap:12px !important;\n  }\n\n  #ps-risk-sim .scale label{\n    \/* Tema \/ Elementor etkilerini s\u0131f\u0131rla *\/\n    all: unset;\n\n    \/* Ger\u00e7ek buton davran\u0131\u015f\u0131 *\/\n    box-sizing: border-box;\n    display:flex;\n    align-items:center;\n    justify-content:center;\n\n    width:100%;\n    height:52px;              \/* \ud83d\udd34 KR\u0130T\u0130K *\/\n    line-height:1;            \/* \ud83d\udd34 KR\u0130T\u0130K *\/\n\n    font-size:15px;\n    font-weight:500;\n    font-family:inherit;\n\n    border:1px solid #cbd5e1;\n    border-radius:26px;       \/* height \/ 2 *\/\n    background:#fff;\n\n    cursor:pointer;\n    transition:.18s ease;\n  }\n\n  #ps-risk-sim .scale input:checked + label{\n    border-color:var(--gold);\n    box-shadow:0 0 0 2px var(--gold) inset;\n  }\n}\n\n\/* =====================\n   SCALE BUTON \u2013 S\u0130TE GENEL\u0130 UYUMLU (S\u0130YAH KENAR)\n===================== *\/\n\n\/* Normal durum *\/\n#ps-risk-sim .scale label{\n  background:#fff;\n  border:1px solid #1f2937; \/* koyu gri \/ siyaha yak\u0131n *\/\n  box-shadow:none;\n  transition:border-color .15s ease, box-shadow .15s ease;\n}\n\n\/* Hover \u2013 \u00e7ok hafif vurgu *\/\n#ps-risk-sim .scale label:hover{\n  background:#fff;\n  border-color:#000;\n  box-shadow:0 2px 8px rgba(0,0,0,.08);\n}\n\n\/* Active (bas\u0131l\u0131) *\/\n#ps-risk-sim .scale label:active{\n  box-shadow:0 1px 4px rgba(0,0,0,.12);\n}\n\n\/* Se\u00e7ili (checked) *\/\n#ps-risk-sim .scale input:checked + label{\n  background:#fff;\n  border-color:#000;\n  box-shadow:0 0 0 1px #000 inset;\n  font-weight:500;\n}\n\n\/* Se\u00e7ili + hover ekstra efekt almas\u0131n *\/\n#ps-risk-sim .scale input:checked + label:hover{\n  background:#fff;\n  border-color:#000;\n  box-shadow:0 0 0 1px #000 inset;\n}\n\n\n\n<\/style>\n\n\n<div class=\"container\" id=\"module\">\n\n  <div class=\"desc\">\n  Dieses Modell basiert auf den Erkenntnissen aus den von <strong>Prosecure Dan\u0131\u015fmanl\u0131k A.\u015e.<\/strong> durchgef\u00fchrten Betrugsuntersuchungen und <strong>Fallstudien in der T\u00fcrkei<\/strong>\n und wurde in Anlehnung an das <strong>ACFE Betrugsdreieck<\/strong> <em>(Druck<\/em>, Gelegenheit, Rationalisierung <em>)<\/em>\n und die <strong>Betrugsbaum-Methoden<\/strong> ( <em>Transaktionsrisiken<\/em>, Interessenkonflikte,\n Compliance <em> und<\/em> Governance <em>)<\/em>\n moduliert.\n<p>\n<\/p><p>\n  Es ist kein Ersatz f\u00fcr eine evidenzbasierte Untersuchung; es identifiziert schnell das Risiko eines Fehlverhaltens innerhalb der Organisation und\n hilft dabei, die <strong>Notwendigkeit einer professionellen Untersuchung<\/strong> zu erkennen.\n Jede Fragen\u00fcberschrift wird <strong>mit einem<\/strong> eigenen <strong>Gewichtungsfaktor<\/strong> bewertet; die Ergebnisse werden in einem\n <strong>Geringes \/ Mittleres \/ Hohes \/ Kritisches<\/strong> Risiko-Band dargestellt und generieren\n <strong>umsetzbare pr\u00e4ventive Empfehlungen<\/strong> f\u00fcr jede Stufe.\n  \n\n  <!-- SORULAR (ACFE uyumlu 21 adet, Evet \u00b7 Emare \u00b7 Hay\u0131r) -->\n  <\/p><div id=\"questions\">\n    <!-- A. PRESSURE (5) -->\n    <div class=\"question\">\n      <div class=\"q-title\">1. hat der Arbeitnehmer einen Lebensstil, der sich nicht durch das Einkommensniveau erkl\u00e4ren l\u00e4sst?<\/div>\n      <div class=\"q-meta\">Verhaltensmuster \/ Druck<\/div>\n      <div class=\"scale\">\n        <input id=\"q1_4\" name=\"q1\" type=\"radio\" value=\"evet\"><label for=\"q1_4\">Ja<\/label>\n        <input id=\"q1_2\" name=\"q1\" type=\"radio\" value=\"emare\"><label for=\"q1_2\">Teilweise<\/label>\n        <input id=\"q1_0\" name=\"q1\" type=\"radio\" value=\"hayir\"><label for=\"q1_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">2. bittet der Mitarbeiter h\u00e4ufig um Darlehen, Investitionen oder Vorsch\u00fcsse aus internen oder externen Quellen?<\/div>\n      <div class=\"q-meta\">Verhaltensmuster \/ Druck<\/div>\n      <div class=\"scale\">\n        <input id=\"q2_4\" name=\"q2\" type=\"radio\" value=\"evet\"><label for=\"q2_4\">Ja<\/label>\n        <input id=\"q2_2\" name=\"q2\" type=\"radio\" value=\"emare\"><label for=\"q2_2\">Teilweise<\/label>\n        <input id=\"q2_0\" name=\"q2\" type=\"radio\" value=\"hayir\"><label for=\"q2_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">3. gibt es Berichte \u00fcber Gl\u00fccksspiel, Wetten oder \u00e4hnliches s\u00fcchtiges Verhalten des Mitarbeiters?<\/div>\n      <div class=\"q-meta\">Verhaltensmuster \/ Druck<\/div>\n      <div class=\"scale\">\n        <input id=\"q3_4\" name=\"q3\" type=\"radio\" value=\"evet\"><label for=\"q3_4\">Ja<\/label>\n        <input id=\"q3_2\" name=\"q3\" type=\"radio\" value=\"emare\"><label for=\"q3_2\">Teilweise<\/label>\n        <input id=\"q3_0\" name=\"q3\" type=\"radio\" value=\"hayir\"><label for=\"q3_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">Steht der Mitarbeiter aufgrund von famili\u00e4ren oder gesundheitlichen Problemen oder gr\u00f6\u00dferen Ver\u00e4nderungen im Leben unter erheblichem emotionalen Druck?<\/div>\n      <div class=\"q-meta\">Verhaltensmuster \/ Druck<\/div>\n      <div class=\"scale\">\n        <input id=\"q4_4\" name=\"q4\" type=\"radio\" value=\"evet\"><label for=\"q4_4\">Ja<\/label>\n        <input id=\"q4_2\" name=\"q4\" type=\"radio\" value=\"emare\"><label for=\"q4_2\">Teilweise<\/label>\n        <input id=\"q4_0\" name=\"q4\" type=\"radio\" value=\"hayir\"><label for=\"q4_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">5. arbeitet der Mitarbeiter oft bis sp\u00e4t in die Nacht allein, vermeidet er es, Arbeit zu delegieren oder Urlaub zu nehmen?<\/div>\n      <div class=\"q-meta\">Verhaltensmuster \/ Druck<\/div>\n      <div class=\"scale\">\n        <input id=\"q5_4\" name=\"q5\" type=\"radio\" value=\"evet\"><label for=\"q5_4\">Ja<\/label>\n        <input id=\"q5_2\" name=\"q5\" type=\"radio\" value=\"emare\"><label for=\"q5_2\">Teilweise<\/label>\n        <input id=\"q5_0\" name=\"q5\" type=\"radio\" value=\"hayir\"><label for=\"q5_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <!-- B. OPPORTUNITY (4) -->\n    <div class=\"question\">\n      <div class=\"q-title\">6) Gibt es eine fehlende Aufgabentrennung oder liegt die Zahlungsgenehmigung in den H\u00e4nden einer Person?<\/div>\n      <div class=\"q-meta\">Kontrolle\/Gelegenheit<\/div>\n      <div class=\"scale\">\n        <input id=\"q6_4\" name=\"q6\" type=\"radio\" value=\"evet\"><label for=\"q6_4\">Ja<\/label>\n        <input id=\"q6_2\" name=\"q6\" type=\"radio\" value=\"emare\"><label for=\"q6_2\">Teilweise<\/label>\n        <input id=\"q6_0\" name=\"q6\" type=\"radio\" value=\"hayir\"><label for=\"q6_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">7. werden der Systemzugang und die Benutzerberechtigungen regelm\u00e4\u00dfig \u00fcberpr\u00fcft?<\/div>\n      <div class=\"q-meta\">Kontrolle\/Gelegenheit<\/div>\n      <div class=\"scale\">\n        <input id=\"q7_4\" name=\"q7\" type=\"radio\" value=\"evet\"><label for=\"q7_4\">Ja<\/label>\n        <input id=\"q7_2\" name=\"q7\" type=\"radio\" value=\"emare\"><label for=\"q7_2\">Teilweise<\/label>\n        <input id=\"q7_0\" name=\"q7\" type=\"radio\" value=\"hayir\"><label for=\"q7_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">8. unterliegen kritische Finanzprozesse (Beschaffung, Buchhaltung, Zahlung) nicht einer unabh\u00e4ngigen Pr\u00fcfung oder Rotation?<\/div>\n      <div class=\"q-meta\">Kontrolle\/Gelegenheit<\/div>\n      <div class=\"scale\">\n        <input id=\"q8_4\" name=\"q8\" type=\"radio\" value=\"evet\"><label for=\"q8_4\">Ja<\/label>\n        <input id=\"q8_2\" name=\"q8\" type=\"radio\" value=\"emare\"><label for=\"q8_2\">Teilweise<\/label>\n        <input id=\"q8_0\" name=\"q8\" type=\"radio\" value=\"hayir\"><label for=\"q8_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">9 Gibt es eine ungew\u00f6hnliche N\u00e4he zwischen dem Mitarbeiter und dem Lieferanten, Kunden oder Vermittler (Geschenk, gemeinsame T\u00e4tigkeit, pers\u00f6nlicher Vorteil)?<\/div>\n      <div class=\"q-meta\">Beziehung\/Gelegenheit<\/div>\n      <div class=\"scale\">\n        <input id=\"q9_4\" name=\"q9\" type=\"radio\" value=\"evet\"><label for=\"q9_4\">Ja<\/label>\n        <input id=\"q9_2\" name=\"q9\" type=\"radio\" value=\"emare\"><label for=\"q9_2\">Teilweise<\/label>\n        <input id=\"q9_0\" name=\"q9\" type=\"radio\" value=\"hayir\"><label for=\"q9_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <!-- C. RATIONALIZATION (3) -->\n    <div class=\"question\">\n      <div class=\"q-title\">10. beschwert sich der Mitarbeiter h\u00e4ufig dar\u00fcber, dass die Organisation ihn nicht fair behandelt oder dass er zu wenig belohnt wird?<\/div>\n      <div class=\"q-meta\">Kultur \/ Rationalisierung<\/div>\n      <div class=\"scale\">\n        <input id=\"q10_4\" name=\"q10\" type=\"radio\" value=\"evet\"><label for=\"q10_4\">Ja<\/label>\n        <input id=\"q10_2\" name=\"q10\" type=\"radio\" value=\"emare\"><label for=\"q10_2\">Teilweise<\/label>\n        <input id=\"q10_0\" name=\"q10\" type=\"radio\" value=\"hayir\"><label for=\"q10_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">11. gibt es Beispiele daf\u00fcr, dass geringf\u00fcgige ethische Verst\u00f6\u00dfe ignoriert oder nicht geahndet werden?<\/div>\n      <div class=\"q-meta\">Kultur \/ Rationalisierung<\/div>\n      <div class=\"scale\">\n        <input id=\"q11_4\" name=\"q11\" type=\"radio\" value=\"evet\"><label for=\"q11_4\">Ja<\/label>\n        <input id=\"q11_2\" name=\"q11\" type=\"radio\" value=\"emare\"><label for=\"q11_2\">Teilweise<\/label>\n        <input id=\"q11_0\" name=\"q11\" type=\"radio\" value=\"hayir\"><label for=\"q11_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">12. ob die oberste F\u00fchrungsebene ethische Werte und das Prinzip der Integrit\u00e4t nur schwach vertritt (schwacher Ton an der Spitze)?<\/div>\n      <div class=\"q-meta\">Kultur \/ Rationalisierung<\/div>\n      <div class=\"scale\">\n        <input id=\"q12_4\" name=\"q12\" type=\"radio\" value=\"evet\"><label for=\"q12_4\">Ja<\/label>\n        <input id=\"q12_2\" name=\"q12\" type=\"radio\" value=\"emare\"><label for=\"q12_2\">Teilweise<\/label>\n        <input id=\"q12_0\" name=\"q12\" type=\"radio\" value=\"hayir\"><label for=\"q12_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <!-- D. TRANSACTIONAL (5) -->\n    <div class=\"question\">\n      <div class=\"q-title\">13. gibt es h\u00e4ufige Anpassungsbuchungen oder unerkl\u00e4rliche Abstimmungsdifferenzen in der Buchhaltung?<\/div>\n      <div class=\"q-meta\">Finanziell\/Transaktionell<\/div>\n      <div class=\"scale\">\n        <input id=\"q13_4\" name=\"q13\" type=\"radio\" value=\"evet\"><label for=\"q13_4\">Ja<\/label>\n        <input id=\"q13_2\" name=\"q13\" type=\"radio\" value=\"emare\"><label for=\"q13_2\">Teilweise<\/label>\n        <input id=\"q13_0\" name=\"q13\" type=\"radio\" value=\"hayir\"><label for=\"q13_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">14. gibt es Anzeichen f\u00fcr eine Inflation der Einnahmen\/Ausgaben oder Fehler bei der Abgrenzung am Ende des Zeitraums?<\/div>\n      <div class=\"q-meta\">Finanziell\/Transaktionell<\/div>\n      <div class=\"scale\">\n        <input id=\"q14_4\" name=\"q14\" type=\"radio\" value=\"evet\"><label for=\"q14_4\">Ja<\/label>\n        <input id=\"q14_2\" name=\"q14\" type=\"radio\" value=\"emare\"><label for=\"q14_2\">Teilweise<\/label>\n        <input id=\"q14_0\" name=\"q14\" type=\"radio\" value=\"hayir\"><label for=\"q14_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">15. gibt es doppelte Zahlungen mit dem gleichen Betrag oder der gleichen IBAN\/Adresse?<\/div>\n      <div class=\"q-meta\">Finanziell\/Transaktionell<\/div>\n      <div class=\"scale\">\n        <input id=\"q15_4\" name=\"q15\" type=\"radio\" value=\"evet\"><label for=\"q15_4\">Ja<\/label>\n        <input id=\"q15_2\" name=\"q15\" type=\"radio\" value=\"emare\"><label for=\"q15_2\">Teilweise<\/label>\n        <input id=\"q15_0\" name=\"q15\" type=\"radio\" value=\"hayir\"><label for=\"q15_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">16. wird derselbe Lieferant mit ungew\u00f6hnlicher Intensit\u00e4t behandelt oder ist eine alternative Versorgung au\u00dfer Betrieb?<\/div>\n      <div class=\"q-meta\">Finanziell\/Transaktionell<\/div>\n      <div class=\"scale\">\n        <input id=\"q16_4\" name=\"q16\" type=\"radio\" value=\"evet\"><label for=\"q16_4\">Ja<\/label>\n        <input id=\"q16_2\" name=\"q16\" type=\"radio\" value=\"emare\"><label for=\"q16_2\">Teilweise<\/label>\n        <input id=\"q16_0\" name=\"q16\" type=\"radio\" value=\"hayir\"><label for=\"q16_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">17 Werden Abweichungen bei der Z\u00e4hlung von Verm\u00f6genswerten oder Inventar, die sich nicht in den Aufzeichnungen widerspiegeln, festgestellt?<\/div>\n      <div class=\"q-meta\">Operativ\/Transaktional<\/div>\n      <div class=\"scale\">\n        <input id=\"q17_4\" name=\"q17\" type=\"radio\" value=\"evet\"><label for=\"q17_4\">Ja<\/label>\n        <input id=\"q17_2\" name=\"q17\" type=\"radio\" value=\"emare\"><label for=\"q17_2\">Teilweise<\/label>\n        <input id=\"q17_0\" name=\"q17\" type=\"radio\" value=\"hayir\"><label for=\"q17_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <!-- E. CONFLICT OF INTEREST (2) -->\n    <div class=\"question\">\n      <div class=\"q-title\">18. gibt es Anzeichen f\u00fcr einen Interessenkonflikt zwischen dem Mitarbeiter und dem Lieferanten, z. B. Verwandtschaft, Partnerschaft oder dieselbe IBAN\/Adresse?<\/div>\n      <div class=\"q-meta\">Beziehung \/ Interessenkonflikt<\/div>\n      <div class=\"scale\">\n        <input id=\"q18_4\" name=\"q18\" type=\"radio\" value=\"evet\"><label for=\"q18_4\">Ja<\/label>\n        <input id=\"q18_2\" name=\"q18\" type=\"radio\" value=\"emare\"><label for=\"q18_2\">Teilweise<\/label>\n        <input id=\"q18_0\" name=\"q18\" type=\"radio\" value=\"hayir\"><label for=\"q18_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">19. gibt es negative Medienberichte, Ger\u00fcchte oder fr\u00fchere Untersuchungen \u00fcber den Lieferanten oder Mitarbeiter?<\/div>\n      <div class=\"q-meta\">Reputation \/ Interessenkonflikt<\/div>\n      <div class=\"scale\">\n        <input id=\"q19_4\" name=\"q19\" type=\"radio\" value=\"evet\"><label for=\"q19_4\">Ja<\/label>\n        <input id=\"q19_2\" name=\"q19\" type=\"radio\" value=\"emare\"><label for=\"q19_2\">Teilweise<\/label>\n        <input id=\"q19_0\" name=\"q19\" type=\"radio\" value=\"hayir\"><label for=\"q19_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <!-- F. COMPLIANCE \/ GOVERNANCE (2) -->\n    <div class=\"question\">\n      <div class=\"q-title\">20 Gibt es eine Ethik-Hotline oder ein Meldesystem im Unternehmen, das aber technisch nicht einsatzbereit ist oder von den Mitarbeitern nicht bekannt ist oder aktiv genutzt wird?<\/div>\n      <div class=\"q-meta\">Einhaltung \/ Einhaltung<\/div>\n      <div class=\"scale\">\n        <input id=\"q20_4\" name=\"q20\" type=\"radio\" value=\"evet\"><label for=\"q20_4\">Ja<\/label>\n        <input id=\"q20_2\" name=\"q20\" type=\"radio\" value=\"emare\"><label for=\"q20_2\">Teilweise<\/label>\n        <input id=\"q20_0\" name=\"q20\" type=\"radio\" value=\"hayir\"><label for=\"q20_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"question\">\n      <div class=\"q-title\">21 Bewertet die interne Revision oder das Risikomanagement regelm\u00e4\u00dfig potenzielle Betrugsrisiken und meldet sie der Gesch\u00e4ftsleitung?<\/div>\n      <div class=\"q-meta\">Verwaltung \/ Verwaltung<\/div>\n      <div class=\"scale\">\n        <input id=\"q21_4\" name=\"q21\" type=\"radio\" value=\"evet\"><label for=\"q21_4\">Ja<\/label>\n        <input id=\"q21_2\" name=\"q21\" type=\"radio\" value=\"emare\"><label for=\"q21_2\">Teilweise<\/label>\n        <input id=\"q21_0\" name=\"q21\" type=\"radio\" value=\"hayir\"><label for=\"q21_0\">Nein.<\/label>\n      <\/div>\n    <\/div>\n  <\/div>\n\n  <!-- Kontrol ve uyar\u0131 -->\n  <div class=\"controls\">\n    <button id=\"computeBtn\" class=\"btn-main\">  Risiko-Score berechnen  <\/button>\n  <\/div>\n  <div id=\"warn\" class=\"msg\">Bitte beantworten Sie alle Fragen. Ich f\u00fchre Sie zu der fehlenden Frage... <\/div>\n  <!-- SKOR + R\u0130SK BAROMETRES\u0130 + BULGULAR + ANAL\u0130Z -->\n  <div id=\"resultBox\" class=\"score-box\">\n    <div class=\"kpi\">\n      <h2>Gesamtes Risiko<\/h2>\n      <div id=\"levelBadge\" class=\"badge low\">Niedrig<\/div>\n    <\/div>\n    <div class=\"gauge\"><i id=\"bar\"><\/i><\/div>\n    <div class=\"scoreline\"><strong id=\"score\">0<\/strong> \/ 100<\/div>\n\n    <div class=\"analysis\">\n      <h3>Besondere Fundst\u00fccke:<\/h3>\n      <p id=\"findingsText\">Noch keine Analysen.<\/p>\n\n      <h3>Analyse und Empfehlung:<\/h3>\n      <p id=\"adviceText\">Sobald die Punktzahl berechnet wurde, wird sie hier angezeigt.<\/p>\n\n      <div class=\"tools\">\n        <button class=\"linklike\" id=\"pdfBtn\">PDF herunterladen<\/button>\n        <button class=\"linklike\" id=\"printBtn\">Drucken<\/button>\n      <\/div>\n    <\/div>\n  <\/div>\n\n  <!-- Alt CTA -->\n  <div class=\"footer\">\n    <em>Wenn Sie Ihre Ergebnisse gemeinsam besprechen m\u00f6chten, k\u00f6nnen wir ein vertrauliches Vorgespr\u00e4ch vereinbaren.<\/em>\n    <div class=\"cta-group\">\n      <a href=\"tel:+902123739690\" class=\"cta\">\ud83d\udcde +90 212 373 96 90<\/a>\n      <a href=\"mailto:info@prosecure.com.tr\" class=\"cta\">\u2709\ufe0f info@prosecure.com.tr<\/a>\n    <\/div>\n  <\/div>\n\n<\/div>\n\n<script>\n\/* ===================== ACFE UYUMLU R\u0130SK MOTORU ===================== *\/\n\n\/\/ \u015e\u0131klar\u0131n puan kar\u015f\u0131l\u0131klar\u0131\nconst ANSWER_POINTS = { evet: 4, emare: 2, hayir: 0 };\n\n\/\/ Risk e\u015fikleri (iste\u011fin do\u011frultusunda)\nconst RISK_THRESHOLDS = [\n  { name:\"D\u00fc\u015f\u00fck\",  min:0,  max:29,  badge:\"low\"  },\n  { name:\"Orta\",   min:30, max:59,  badge:\"med\"  },\n  { name:\"Y\u00fcksek\", min:60, max:84,  badge:\"high\" },\n  { name:\"Kritik\", min:85, max:100, badge:\"crit\" }\n];\n\n\/\/ 21 soru: id, kategori, a\u011f\u0131rl\u0131k, label\nconst QUESTIONS = [\n  \/\/ Pressure (5)\n  { id:1,  cat:\"Pressure\",      weight:3.0, label:\"gelirle uyumsuz ya\u015fam tarz\u0131\" },\n  { id:2,  cat:\"Pressure\",      weight:2.5, label:\"bor\u00e7\/avans\/yat\u0131r\u0131m talebi\" },\n  { id:3,  cat:\"Pressure\",      weight:2.0, label:\"kumar\/ba\u011f\u0131ml\u0131l\u0131k duyumu\" },\n  { id:4,  cat:\"Pressure\",      weight:1.5, label:\"ki\u015fisel kriz kaynakl\u0131 stres\" },\n  { id:5,  cat:\"Pressure\",      weight:2.5, label:\"icra\/dava\/bor\u00e7luluk art\u0131\u015f\u0131\" },\n\n  \/\/ Opportunity (4)\n  { id:6,  cat:\"Opportunity\",   weight:2.5, label:\"g\u00f6revler ayr\u0131l\u0131\u011f\u0131\/tekil onay\" },\n  { id:7,  cat:\"Opportunity\",   weight:2.0, label:\"eri\u015fim\/yetki g\u00f6zden ge\u00e7irme yok\" },\n  { id:8,  cat:\"Opportunity\",   weight:2.0, label:\"ba\u011f\u0131ms\u0131z denetim\/rotasyon yok\" },\n  { id:9,  cat:\"Opportunity\",   weight:2.5, label:\"tedarik\u00e7i\/m\u00fc\u015fteri ile yak\u0131nl\u0131k\" },\n\n  \/\/ Rationalization (3)\n  { id:10, cat:\"Rationalization\", weight:1.5, label:\"adil olmayan muamele alg\u0131s\u0131\" },\n  { id:11, cat:\"Rationalization\", weight:2.0, label:\"k\u00fc\u00e7\u00fck etik ihlalleri tolere ediliyor\" },\n  { id:12, cat:\"Rationalization\", weight:3.0, label:\"zay\u0131f tone at the top\" }, \/\/ y\u00fckseltildi\n\n  \/\/ Transactional (5)\n  { id:13, cat:\"Transactional\", weight:2.5, label:\"s\u0131k d\u00fczeltme\/mutabakat farklar\u0131\" },\n  { id:14, cat:\"Transactional\", weight:2.5, label:\"d\u00f6nem sonu \u015fi\u015firme\/cut-off hatas\u0131\" },\n  { id:15, cat:\"Transactional\", weight:2.0, label:\"tekrarl\u0131\/ayn\u0131 IBAN-adres \u00f6demeler\" },\n  { id:16, cat:\"Transactional\", weight:2.0, label:\"tek tedarik\/ola\u011fand\u0131\u015f\u0131 yo\u011funluk\" },\n  { id:17, cat:\"Transactional\", weight:2.0, label:\"stok\/varl\u0131k say\u0131m sapmalar\u0131\" },\n\n  \/\/ Conflict of Interest (2)\n  { id:18, cat:\"Conflict\",     weight:3.0, label:\"do\u011frudan \u00e7\u0131kar \u00e7at\u0131\u015fmas\u0131 emareleri\" },\n  { id:19, cat:\"Conflict\",     weight:1.5, label:\"olumsuz medya\/s\u00f6ylenti\/ge\u00e7mi\u015f dosya\" },\n\n  \/\/ Compliance \/ Governance (2)\n  { id:20, cat:\"Compliance\",   weight:3.0, label:\"etik hatt\u0131\/ihbar mekanizmas\u0131 zay\u0131f\" }, \/\/ y\u00fckseltildi\n  { id:21, cat:\"Governance\",   weight:3.0, label:\"d\u00fczenli fraud risk de\u011ferlendirmesi yok\" } \/\/ y\u00fckseltildi\n];\n\n\/\/ Kritik fakt\u00f6r amplifikasyon haritas\u0131 (12,20,21 i\u00e7in)\nconst CRITICAL_IDS = new Set([12,20,21]);\n\/\/ 0\/1\/2\/3 adet \"Evet\" durumuna g\u00f6re \u00e7arpanlar\nconst AMPLIFIERS = { 0:1.00, 1:1.08, 2:1.15, 3:1.22 };\n\n\/\/ Elemanlar\nconst warnEl   = document.getElementById(\"warn\");\nconst boxEl    = document.getElementById(\"resultBox\");\nconst scoreEl  = document.getElementById(\"score\");\nconst badgeEl  = document.getElementById(\"levelBadge\");\nconst barEl    = document.getElementById(\"bar\");\nconst findingsEl = document.getElementById(\"findingsText\");\nconst adviceEl   = document.getElementById(\"adviceText\");\n\n\/\/ Yard\u0131mc\u0131lar\nfunction getAnswerKey(qid){\n  const sel = document.querySelector(`input[name=\"q${qid}\"]:checked`);\n  return sel ? (sel.value || \"\").toLowerCase() : null; \/\/ \"evet\" | \"emare\" | \"hayir\" | null\n}\nfunction getSelectedPoints(qid){\n  const key = getAnswerKey(qid);\n  if(!key) return null;\n  return ANSWER_POINTS[key] ?? null;\n}\nfunction allAnswered(){\n  for(const q of QUESTIONS){\n    if(getSelectedPoints(q.id) === null) return false;\n  }\n  return true;\n}\n\n\/\/ Skor hesaplama + amplifikasyon\nfunction calculate(){\n  let sumWeighted = 0;\n  let sumWeights  = 0;\n\n  const catAgg = {};\n  let criticalYesCount = 0;\n\n  for(const q of QUESTIONS){\n    const pts = getSelectedPoints(q.id);\n    if(pts === null) continue;\n\n    sumWeighted += pts * q.weight;\n    sumWeights  += q.weight;\n\n    if(!catAgg[q.cat]) catAgg[q.cat] = { w:0, s:0 };\n    catAgg[q.cat].w += q.weight;\n    catAgg[q.cat].s += pts * q.weight;\n\n    \/\/ kritik sorulara \"evet\" ise say\n    if(CRITICAL_IDS.has(q.id) && pts === 4) criticalYesCount++;\n  }\n\n  \/\/ normalize baz skor (%)\n  let percent = sumWeights > 0 ? (sumWeighted \/ (4 * sumWeights)) * 100 : 0;\n\n  \/\/ amplifikat\u00f6r uygula, 0\u2013100 aral\u0131\u011f\u0131na sabitle\n  const amp = AMPLIFIERS[criticalYesCount] || 1.0;\n  percent = Math.min(100, Math.round(percent * amp));\n\n  \/\/ band\u0131 bul\n  let band = RISK_THRESHOLDS[0];\n  for(const b of RISK_THRESHOLDS){\n    if(percent >= b.min && percent <= b.max){ band = b; break; }\n  }\n\n  \/\/ kategori y\u00fczdeleri (normalize, amplifikat\u00f6r band puan\u0131na uygulanmaz)\n  const cats = Object.keys(catAgg).map(k=>{\n    const c = catAgg[k];\n    const p = (c.s \/ (4 * c.w)) * 100;\n    return { cat:k, percent: Math.round(p) };\n  }).sort((a,b)=> b.percent - a.percent);\n\n  return { percent, band, cats };\n}\n\nfunction composeFindings(){\n  const highs=[], hints=[];\n  for(const q of QUESTIONS){\n    const pts = getSelectedPoints(q.id);\n    if(pts === 4) highs.push(q.label);\n    else if(pts === 2) hints.push(q.label);\n  }\n  if(!highs.length && !hints.length) return \"\u00d6ne \u00e7\u0131kan bir bulgu tespit edilmedi.\";\n  let t = \"\";\n  if(highs.length) t += \"G\u00fc\u00e7l\u00fc bulgular: \" + highs.join(\", \") + \". \";\n  if(hints.length) t += \"Emare d\u00fczeyinde sinyaller: \" + hints.join(\", \") + \".\";\n  return t;\n}\n\nconst ACTIONS = {\n  low:\"D\u00fc\u015f\u00fck Risk: Rutin izleme ve belge b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fc korumak yeterlidir. Etik hatt\u0131n\u0131 g\u00f6r\u00fcn\u00fcr k\u0131l\u0131n.\",\n  med:\"Orta Risk: Hedefli kontroller uygulay\u0131n, \u00e7\u0131kar \u00e7at\u0131\u015fmalar\u0131n\u0131 ara\u015ft\u0131r\u0131n, \u00f6rnekleme testleri yap\u0131n. Etik hatt\u0131n\u0131n \u00e7al\u0131\u015f\u0131rl\u0131\u011f\u0131n\u0131 test edin. \u0130mha riskine kar\u015f\u0131 veri ve evrak yedeklerini al\u0131n.\",\n  high:\"Y\u00fcksek Risk: Suistimal inceleme plan\u0131n\u0131 haz\u0131rlay\u0131n. \u0130lgili taraflar\u0131 yak\u0131n izleyin, onay yetkilerini ge\u00e7ici s\u0131n\u0131rland\u0131r\u0131n. Sistem ve e-posta yedeklerini al\u0131n; gizlilik protokollerini s\u0131k\u0131la\u015ft\u0131r\u0131n.\",\n  crit:\"Kritik Risk: Derhal soru\u015fturma ba\u015flat\u0131n. \u0130lgili s\u00fcre\u00e7leri dondurun, kan\u0131t koruma ve eri\u015fim k\u0131s\u0131tlama ad\u0131mlar\u0131n\u0131 uygulay\u0131n. \u00dcst y\u00f6netime olay raporu ve acil aksiyon plan\u0131 sunun.\"\n};\n\nfunction composeAdvice(levelName, cats){\n  const focus = [];\n  const m = new Map(cats.map(c=>[c.cat, c.percent]));\n  if((m.get(\"Transactional\")||0) >= 40) focus.push(\"muhasebe analiti\u011fi (duplicate\/round \u00f6demeler, cut-off testleri, mutabakat incelemeleri)\");\n  if((m.get(\"Opportunity\")||0) >= 40)   focus.push(\"g\u00f6revler ayr\u0131l\u0131\u011f\u0131 ve onay matrisi g\u00fc\u00e7lendirmesi\");\n  if((m.get(\"Conflict\")||0) || 0 >= 40) ;\n  if((m.get(\"Conflict\")||0) >= 40)      focus.push(\"\u00e7\u0131kar \u00e7at\u0131\u015fmas\u0131 ara\u015ft\u0131rmas\u0131 ve d\u0131\u015f do\u011frulama\");\n  if((m.get(\"Pressure\")||0) >= 40)      focus.push(\"ya\u015fam tarz\u0131 ve finansal bask\u0131 kontrolleri\");\n  if((m.get(\"Compliance\")||0) >= 40 || (m.get(\"Governance\")||0) >= 40) focus.push(\"etik hat ve denetim izleme mekanizmalar\u0131n\u0131n i\u015flerli\u011fi\");\n\n  const base =\n    levelName===\"Kritik\" ? ACTIONS.crit :\n    levelName===\"Y\u00fcksek\" ? ACTIONS.high :\n    levelName===\"Orta\"   ? ACTIONS.med  : ACTIONS.low;\n\n  return focus.length ? base + \" Odak: \" + focus.join(\"; \") + \".\" : base;\n}\n\nfunction highlightFirstMissing(){\n  for(const q of QUESTIONS){\n    const el = document.querySelector(`input[name=\"q${q.id}\"]`);\n    if(el && !document.querySelector(`input[name=\"q${q.id}\"]:checked`)){\n      const card = el.closest(\".question\");\n      card.style.boxShadow=\"0 0 0 2px #fecaca, 0 2px 10px rgba(239,68,68,.25)\";\n      card.scrollIntoView({behavior:\"smooth\",block:\"center\"});\n      setTimeout(()=>card.style.boxShadow=\"0 2px 8px rgba(0,0,0,.03)\",1400);\n      break;\n    }\n  }\n}\n\n\/\/ Hesapla ve yaz\nfunction computeAndRender(){\n  if(!allAnswered()){\n    boxEl.style.display=\"none\";\n    warnEl.style.display=\"block\";\n    highlightFirstMissing();\n    return;\n  }\n  warnEl.style.display=\"none\";\n\n  const res = calculate();\n\n  scoreEl.textContent = res.percent;\n  barEl.style.width = res.percent + \"%\";\n  badgeEl.className = \"badge \" + res.band.badge;\n  badgeEl.textContent = res.band.name;\n\n  findingsEl.textContent = composeFindings();\n  adviceEl.textContent   = composeAdvice(res.band.name, res.cats);\n\n  boxEl.style.display=\"block\";\n}\n\n\/\/ events (mobil uyumlu, basit)\ndocument.getElementById(\"computeBtn\").addEventListener(\"click\", computeAndRender);\ndocument.getElementById(\"printBtn\").addEventListener(\"click\", ()=>window.print());\ndocument.getElementById(\"pdfBtn\").addEventListener(\"click\", ()=>window.print()); \/\/ taray\u0131c\u0131 PDF'e kaydet\n<\/script>\n<\/div><\/div><\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Dieses Modell basiert auf den Erkenntnissen aus den von Prosecure Dan\u0131\u015fmanl\u0131k A.\u015e. durchgef\u00fchrten Betrugsuntersuchungen und Fallstudien in der T\u00fcrkei und wurde in Anlehnung an das ACFE Betrugsdreieck (Druck, Gelegenheit, Rationalisierung ) und die Betrugsbaum-Methoden ( Transaktionsrisiken, Interessenkonflikte, Compliance und Governance ) moduliert. Es ist kein Ersatz f\u00fcr eine evidenzbasierte Untersuchung; es identifiziert schnell das Risiko [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5332","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/prosecure.com.tr\/de\/wp-json\/wp\/v2\/pages\/5332","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prosecure.com.tr\/de\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/prosecure.com.tr\/de\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/de\/wp-json\/wp\/v2\/comments?post=5332"}],"version-history":[{"count":2,"href":"https:\/\/prosecure.com.tr\/de\/wp-json\/wp\/v2\/pages\/5332\/revisions"}],"predecessor-version":[{"id":5334,"href":"https:\/\/prosecure.com.tr\/de\/wp-json\/wp\/v2\/pages\/5332\/revisions\/5334"}],"wp:attachment":[{"href":"https:\/\/prosecure.com.tr\/de\/wp-json\/wp\/v2\/media?parent=5332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}