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?
No
2. Does the employee frequently request loans, investments or advances from internal or external sources?
No
3. Are there any reports of the employee engaging in gambling, betting or similar addictive behaviours?
No
Is the employee under significant emotional pressure due to family or health issues or major changes in their life?
No
5. Does the employee frequently work late hours alone, avoiding handing over tasks or taking holidays?
No
6. Is there a lack of separation of duties, or is payment approval concentrated in one person?
No
7. Are system accesses and user permissions not reviewed regularly?
No
8. Is independent auditing or rotation not applied in critical financial processes (procurement, accounting, payment)?
No
9. Is there any unusual closeness between the employee and the supplier, customer or intermediary (gifts, joint activities, personal benefits)?
No
10. Does the employee frequently express that the organisation is not treating them fairly or that they are underpaid?
No
11. Are there any examples of minor ethical violations being overlooked or not punished?
No
12. Is the senior management's commitment to ethical values and the principle of integrity weak (weak tone at the top)?
No
13. Are there frequent adjustment entries or unexplained reconciliation differences in the accounts?
No
Are there any signs of income/expense inflation or cut-off errors at the end of the 14th period?
No
15. Are there any recurring payments with the same amount or the same IBAN/address?
No
16. Is there an unusually high volume of transactions with the same supplier, or is the alternative supplier unavailable?
No
17. Are discrepancies identified in asset or inventory counts that are not reflected in the records?
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?
No
19. Are there any negative media reports, rumours or past investigations concerning the supplier or employee?
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?
No
21. Does the internal audit or risk management unit regularly assess potential fraud risks and report them to senior management?
No
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