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?
Behavioral / Pressure
2. Does the employee frequently request loans, investments, or advances from internal or external sources?
Behavioral / Pressure
3. Are there any rumors or indications of the employee engaging in gambling, betting, or similar addictive behaviors?
Behavioral / Pressure
Is the employee under significant emotional pressure due to family or health issues, or major life changes?
Behavioral / Pressure
5. Does the employee frequently work alone until late hours, avoid delegating tasks, or refrain from taking holidays?
Behavioral / Pressure
6. Is there a lack of segregation of duties, or is payment approval concentrated in a single person?
Control / Opportunity
7. Are system access and user authorizations not regularly reviewed?
Control / Opportunity
8. Is independent audit or rotation not applied in critical financial processes (purchasing, accounting, payments)?
Control / Opportunity
9. Is there an unusual closeness between the employee and a supplier, customer, or intermediary (gifts, joint activities, personal gain)?
Relationship / Opportunity
10. Does the employee frequently express that the company treats them unfairly or that they are under-rewarded?
Culture / Rationalization
11. Are there instances where minor ethical violations are overlooked or not penalized?
Culture / Rationalization
12. Is senior management’s commitment to ethical values and integrity weak (weak tone at the top)?
Culture / Rationalization
13. Are there frequent adjustment entries or unexplained reconciliation differences in accounting?
Financial / Transactional
14. Are there signs of revenue/expense inflation or cut-off errors at period ends?
Financial / Transactional
15. Are there recurring payments with the same amount or to the same IBAN/address?
Financial / Transactional
16. Is there an unusually high volume of transactions with the same supplier, or are alternative suppliers excluded?
Financial / Transactional
17. Are there discrepancies in asset or inventory counts that are not reflected in records?
Operational / Transactional
18. Is there an indication of conflict of interest between the employee and a supplier, such as kinship, partnership, or shared IBAN/address?
Relationship / Conflict of Interest
19. Are there negative media reports, rumors, or past investigations concerning the supplier or employee?
Reputation / Conflict of Interest
20. Is an Ethics Hotline or reporting system available within the company, but it is technically not working, unknown to employees, or not actively used?
Compliance / Compliance
21. Does the internal audit or risk management unit not regularly assess potential fraud risks and report them to senior management?
Governance / Governance
Please answer all questions. 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.
If you would like to discuss your findings together, we can schedule a confidential preliminary meeting.
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✉️ info@prosecure.com.tr
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