Fraud Risk Simulation

This model is based on findings from fraud investigations conducted by Prosecure Consulting Inc. and case studies from Turkey, and is structured according to ACFE's Fraud Triangle (Pressure, Opportunity, Rationalization) and Fraud Tree methodologies (Transactional Risks, Conflict of Interest, Compliance / Governance).

It does not replace an evidence-based investigation; it helps identify professional review requirements by quickly detecting the risk of misconduct within the organization. Each question heading is evaluated with its own weighting coefficient; the results are presented in a Low/Medium/High/Critical risk band and generate applicable preventive recommendations for each level.

1. Does the employee have a lifestyle that cannot be explained by their income level?

Behavioural / Pressure

Yes Partially No

2. Does the employee frequently request loans, investments or advances from internal or external sources?

Behavioural / Pressure

Yes Partially No

3. Are there any reports of the employee engaging in gambling, betting or similar addictive behaviours?

Behavioural / Pressure

Yes Partially No

Is the employee under significant emotional pressure due to family or health issues or major changes in their life?

Behavioural / Pressure

Yes Partially No

5. Does the employee frequently work late hours alone, avoiding handing over tasks or taking holidays?

Behavioural / Pressure

Yes Partially No

6. Is there a lack of separation of duties, or is payment approval concentrated in one person?

Control / Opportunity

Yes Partially No

7. Are system accesses and user permissions not reviewed regularly?

Control / Opportunity

Yes Partially No

8. Is independent auditing or rotation not applied in critical financial processes (procurement, accounting, payment)?

Control / Opportunity

Yes Partially No

9. Is there any unusual closeness between the employee and the supplier, customer or intermediary (gifts, joint activities, personal benefits)?

Relationship / Opportunity

Yes Partially No

10. Does the employee frequently express that the organisation is not treating them fairly or that they are underpaid?

Culture / Rationalisation

Yes Partially No

11. Are there any examples of minor ethical violations being overlooked or not punished?

Culture / Rationalisation

Yes Partially No

12. Is the senior management's commitment to ethical values and the principle of integrity weak (weak tone at the top)?

Culture / Rationalisation

Yes Partially No

13. Are there frequent adjustment entries or unexplained reconciliation differences in the accounts?

Financial / Transactional

Yes Partially No

Are there any signs of income/expense inflation or cut-off errors at the end of the 14th period?

Financial / Transactional

Yes Partially No

15. Are there any recurring payments with the same amount or the same IBAN/address?

Financial / Transactional

Yes Partially No

16. Is there an unusually high volume of transactions with the same supplier, or is the alternative supplier unavailable?

Financial / Transactional

Yes Partially No

17. Are discrepancies identified in asset or inventory counts that are not reflected in the records?

Operasyonel / Transactional

Yes Partially No

18. Is there any indication of a conflict of interest between the employee and the supplier, such as kinship, partnership, or the same IBAN/address?

Relationship / Conflict of Interest

Yes Partially No

19. Are there any negative media reports, rumours or past investigations concerning the supplier or employee?

Reputasyon / Conflict of Interest

Yes Partially No

20. Is there an Ethics Hotline or reporting system within the company; however, is it not technically operational, or is it unknown to employees or not actively used?

Compliance

Yes Partially No

21. Does the internal audit or risk management unit regularly assess potential fraud risks and report them to senior management?

Governance

Yes Partially No

Please answer all the questions. I'm taking you to the missing question...

Total Risk

Low

0 / 100

Key Findings:

No analysis has been carried out yet.

Analysis and Recommendation:

The score will appear here once it has been calculated.

This report is a preliminary assessment generated by the Prosecure Risk Simulator and does not replace an actual fraud investigation. Please contact us to review your results together with our experts.

If you would like to discuss your findings together, we can arrange a confidential preliminary meeting.

📞 +90 212 373 96 90 ✉️ info@prosecure.com.tr