{"id":4278,"date":"2025-12-30T17:36:22","date_gmt":"2025-12-30T17:36:22","guid":{"rendered":"https:\/\/prosecure.com.tr\/fraud-risk-simulation\/"},"modified":"2026-01-23T12:15:03","modified_gmt":"2026-01-23T12:15:03","slug":"fraud-risk-simulation","status":"publish","type":"page","link":"https:\/\/prosecure.com.tr\/en\/fraud-risk-simulation\/","title":{"rendered":"Fraud Risk Simulation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4278\" class=\"elementor elementor-4278 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 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transition:.18s ease;\n  color:#0d1b2a;\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;\n    line-height:1;\n\n    font-size:15px;\n    font-weight:500;\n    font-family:inherit;\n\n    border:1px solid #cbd5e1;\n    border-radius:26px;\n    background:#fff;\n\n    cursor:pointer;\n    transition:.18s ease;\n    color:#0d1b2a;\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;\n  box-shadow:none;\n  transition:border-color .15s ease, box-shadow .15s ease;\n}\n\n\/* Hover *\/\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 *\/\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 *\/\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<\/style>\n\n<div class=\"container\" id=\"module\">\n\n  <div class=\"desc\">\n    This model is based on findings from fraud investigations conducted by Prosecure Consulting Inc. and\n    case studies from Turkey,\n    and is structured according to ACFE's Fraud Triangle (Pressure, Opportunity, Rationalization)\n    and Fraud Tree methodologies (Transactional Risks, Conflict of Interest,\n    Compliance \/ Governance).\n    <p><\/p>\n    <p>\n      It does not replace an evidence-based investigation; it helps identify professional review requirements by quickly detecting the risk of misconduct within the organization.\n      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.\n    <\/p>\n\n    <!-- SORULAR -->\n    <div id=\"questions\">\n\n      <!-- 1 -->\n      <div class=\"question\">\n        <div class=\"q-title\">1. Does the employee have a lifestyle that cannot be explained by their income level?<\/div>\n        <div class=\"q-meta\">Behavioural \/ Pressure<\/div>\n        <div class=\"scale\">\n          <input id=\"q1_4\" name=\"q1\" type=\"radio\" value=\"evet\"><label for=\"q1_4\">Yes<\/label>\n          <input id=\"q1_2\" name=\"q1\" type=\"radio\" value=\"emare\"><label for=\"q1_2\">Partially<\/label>\n          <input id=\"q1_0\" name=\"q1\" type=\"radio\" value=\"hayir\"><label for=\"q1_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 2 -->\n      <div class=\"question\">\n        <div class=\"q-title\">2. Does the employee frequently request loans, investments or advances from internal or external sources?<\/div>\n        <div class=\"q-meta\">Behavioural \/ Pressure<\/div>\n        <div class=\"scale\">\n          <input id=\"q2_4\" name=\"q2\" type=\"radio\" value=\"evet\"><label for=\"q2_4\">Yes<\/label>\n          <input id=\"q2_2\" name=\"q2\" type=\"radio\" value=\"emare\"><label for=\"q2_2\">Partially<\/label>\n          <input id=\"q2_0\" name=\"q2\" type=\"radio\" value=\"hayir\"><label for=\"q2_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 3 -->\n      <div class=\"question\">\n        <div class=\"q-title\">3. Are there any reports of the employee engaging in gambling, betting or similar addictive behaviours?<\/div>\n        <div class=\"q-meta\">Behavioural \/ Pressure<\/div>\n        <div class=\"scale\">\n          <input id=\"q3_4\" name=\"q3\" type=\"radio\" value=\"evet\"><label for=\"q3_4\">Yes<\/label>\n          <input id=\"q3_2\" name=\"q3\" type=\"radio\" value=\"emare\"><label for=\"q3_2\">Partially<\/label>\n          <input id=\"q3_0\" name=\"q3\" type=\"radio\" value=\"hayir\"><label for=\"q3_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 4 -->\n      <div class=\"question\">\n        <div class=\"q-title\">4. Is the employee under significant emotional pressure due to family or health issues or major changes in their life?<\/div>\n        <div class=\"q-meta\">Behavioural \/ Pressure<\/div>\n        <div class=\"scale\">\n          <input id=\"q4_4\" name=\"q4\" type=\"radio\" value=\"evet\"><label for=\"q4_4\">Yes<\/label>\n          <input id=\"q4_2\" name=\"q4\" type=\"radio\" value=\"emare\"><label for=\"q4_2\">Partially<\/label>\n          <input id=\"q4_0\" name=\"q4\" type=\"radio\" value=\"hayir\"><label for=\"q4_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 5 -->\n      <div class=\"question\">\n        <div class=\"q-title\">5. Does the employee frequently work late hours alone, avoiding handing over tasks or taking holidays?<\/div>\n        <div class=\"q-meta\">Behavioural \/ Pressure<\/div>\n        <div class=\"scale\">\n          <input id=\"q5_4\" name=\"q5\" type=\"radio\" value=\"evet\"><label for=\"q5_4\">Yes<\/label>\n          <input id=\"q5_2\" name=\"q5\" type=\"radio\" value=\"emare\"><label for=\"q5_2\">Partially<\/label>\n          <input id=\"q5_0\" name=\"q5\" type=\"radio\" value=\"hayir\"><label for=\"q5_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 6 -->\n      <div class=\"question\">\n        <div class=\"q-title\">6. Is there a lack of separation of duties, or is payment approval concentrated in one person?<\/div>\n        <div class=\"q-meta\">Control \/ Opportunity<\/div>\n        <div class=\"scale\">\n          <input id=\"q6_4\" name=\"q6\" type=\"radio\" value=\"evet\"><label for=\"q6_4\">Yes<\/label>\n          <input id=\"q6_2\" name=\"q6\" type=\"radio\" value=\"emare\"><label for=\"q6_2\">Partially<\/label>\n          <input id=\"q6_0\" name=\"q6\" type=\"radio\" value=\"hayir\"><label for=\"q6_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 7 -->\n      <div class=\"question\">\n        <div class=\"q-title\">7. Are system accesses and user permissions not reviewed regularly?<\/div>\n        <div class=\"q-meta\">Control \/ Opportunity<\/div>\n        <div class=\"scale\">\n          <input id=\"q7_4\" name=\"q7\" type=\"radio\" value=\"evet\"><label for=\"q7_4\">Yes<\/label>\n          <input id=\"q7_2\" name=\"q7\" type=\"radio\" value=\"emare\"><label for=\"q7_2\">Partially<\/label>\n          <input id=\"q7_0\" name=\"q7\" type=\"radio\" value=\"hayir\"><label for=\"q7_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 8 -->\n      <div class=\"question\">\n        <div class=\"q-title\">8. Is independent auditing or rotation not applied in critical financial processes (procurement, accounting, payment)?<\/div>\n        <div class=\"q-meta\">Control \/ Opportunity<\/div>\n        <div class=\"scale\">\n          <input id=\"q8_4\" name=\"q8\" type=\"radio\" value=\"evet\"><label for=\"q8_4\">Yes<\/label>\n          <input id=\"q8_2\" name=\"q8\" type=\"radio\" value=\"emare\"><label for=\"q8_2\">Partially<\/label>\n          <input id=\"q8_0\" name=\"q8\" type=\"radio\" value=\"hayir\"><label for=\"q8_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 9 -->\n      <div class=\"question\">\n        <div class=\"q-title\">9. Is there any unusual closeness between the employee and the supplier, customer or intermediary (gifts, joint activities, personal benefits)?<\/div>\n        <div class=\"q-meta\">Relationship \/ Opportunity<\/div>\n        <div class=\"scale\">\n          <input id=\"q9_4\" name=\"q9\" type=\"radio\" value=\"evet\"><label for=\"q9_4\">Yes<\/label>\n          <input id=\"q9_2\" name=\"q9\" type=\"radio\" value=\"emare\"><label for=\"q9_2\">Partially<\/label>\n          <input id=\"q9_0\" name=\"q9\" type=\"radio\" value=\"hayir\"><label for=\"q9_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 10 -->\n      <div class=\"question\">\n        <div class=\"q-title\">10. Does the employee frequently express that the organisation is not treating them fairly or that they are underpaid?<\/div>\n        <div class=\"q-meta\">Culture \/ Rationalisation<\/div>\n        <div class=\"scale\">\n          <input id=\"q10_4\" name=\"q10\" type=\"radio\" value=\"evet\"><label for=\"q10_4\">Yes<\/label>\n          <input id=\"q10_2\" name=\"q10\" type=\"radio\" value=\"emare\"><label for=\"q10_2\">Partially<\/label>\n          <input id=\"q10_0\" name=\"q10\" type=\"radio\" value=\"hayir\"><label for=\"q10_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 11 -->\n      <div class=\"question\">\n        <div class=\"q-title\">11. Are there any examples of minor ethical violations being overlooked or not punished?<\/div>\n        <div class=\"q-meta\">Culture \/ Rationalisation<\/div>\n        <div class=\"scale\">\n          <input id=\"q11_4\" name=\"q11\" type=\"radio\" value=\"evet\"><label for=\"q11_4\">Yes<\/label>\n          <input id=\"q11_2\" name=\"q11\" type=\"radio\" value=\"emare\"><label for=\"q11_2\">Partially<\/label>\n          <input id=\"q11_0\" name=\"q11\" type=\"radio\" value=\"hayir\"><label for=\"q11_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 12 -->\n      <div class=\"question\">\n        <div class=\"q-title\">12. Is the senior management's commitment to ethical values and the principle of integrity weak (weak tone at the top)?<\/div>\n        <div class=\"q-meta\">Culture \/ Rationalisation<\/div>\n        <div class=\"scale\">\n          <input id=\"q12_4\" name=\"q12\" type=\"radio\" value=\"evet\"><label for=\"q12_4\">Yes<\/label>\n          <input id=\"q12_2\" name=\"q12\" type=\"radio\" value=\"emare\"><label for=\"q12_2\">Partially<\/label>\n          <input id=\"q12_0\" name=\"q12\" type=\"radio\" value=\"hayir\"><label for=\"q12_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 13 -->\n      <div class=\"question\">\n        <div class=\"q-title\">13. Are there frequent adjustment entries or unexplained reconciliation differences in the accounts?<\/div>\n        <div class=\"q-meta\">Financial \/ Transactional<\/div>\n        <div class=\"scale\">\n          <input id=\"q13_4\" name=\"q13\" type=\"radio\" value=\"evet\"><label for=\"q13_4\">Yes<\/label>\n          <input id=\"q13_2\" name=\"q13\" type=\"radio\" value=\"emare\"><label for=\"q13_2\">Partially<\/label>\n          <input id=\"q13_0\" name=\"q13\" type=\"radio\" value=\"hayir\"><label for=\"q13_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 14 -->\n      <div class=\"question\">\n        <div class=\"q-title\">14. Are there any signs of income\/expense inflation or cut-off errors at the end of the 14th period?<\/div>\n        <div class=\"q-meta\">Financial \/ Transactional<\/div>\n        <div class=\"scale\">\n          <input id=\"q14_4\" name=\"q14\" type=\"radio\" value=\"evet\"><label for=\"q14_4\">Yes<\/label>\n          <input id=\"q14_2\" name=\"q14\" type=\"radio\" value=\"emare\"><label for=\"q14_2\">Partially<\/label>\n          <input id=\"q14_0\" name=\"q14\" type=\"radio\" value=\"hayir\"><label for=\"q14_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 15 -->\n      <div class=\"question\">\n        <div class=\"q-title\">15. Are there any recurring payments with the same amount or the same IBAN\/address?<\/div>\n        <div class=\"q-meta\">Financial \/ Transactional<\/div>\n        <div class=\"scale\">\n          <input id=\"q15_4\" name=\"q15\" type=\"radio\" value=\"evet\"><label for=\"q15_4\">Yes<\/label>\n          <input id=\"q15_2\" name=\"q15\" type=\"radio\" value=\"emare\"><label for=\"q15_2\">Partially<\/label>\n          <input id=\"q15_0\" name=\"q15\" type=\"radio\" value=\"hayir\"><label for=\"q15_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 16 -->\n      <div class=\"question\">\n        <div class=\"q-title\">16. Is there an unusually high volume of transactions with the same supplier, or is the alternative supplier unavailable?<\/div>\n        <div class=\"q-meta\">Financial \/ Transactional<\/div>\n        <div class=\"scale\">\n          <input id=\"q16_4\" name=\"q16\" type=\"radio\" value=\"evet\"><label for=\"q16_4\">Yes<\/label>\n          <input id=\"q16_2\" name=\"q16\" type=\"radio\" value=\"emare\"><label for=\"q16_2\">Partially<\/label>\n          <input id=\"q16_0\" name=\"q16\" type=\"radio\" value=\"hayir\"><label for=\"q16_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 17 -->\n      <div class=\"question\">\n        <div class=\"q-title\">17. Are discrepancies identified in asset or inventory counts that are not reflected in the records?<\/div>\n        <div class=\"q-meta\">Operasyonel \/ Transactional<\/div>\n        <div class=\"scale\">\n          <input id=\"q17_4\" name=\"q17\" type=\"radio\" value=\"evet\"><label for=\"q17_4\">Yes<\/label>\n          <input id=\"q17_2\" name=\"q17\" type=\"radio\" value=\"emare\"><label for=\"q17_2\">Partially<\/label>\n          <input id=\"q17_0\" name=\"q17\" type=\"radio\" value=\"hayir\"><label for=\"q17_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 18 -->\n      <div class=\"question\">\n        <div class=\"q-title\">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?<\/div>\n        <div class=\"q-meta\">Relationship \/ Conflict of Interest<\/div>\n        <div class=\"scale\">\n          <input id=\"q18_4\" name=\"q18\" type=\"radio\" value=\"evet\"><label for=\"q18_4\">Yes<\/label>\n          <input id=\"q18_2\" name=\"q18\" type=\"radio\" value=\"emare\"><label for=\"q18_2\">Partially<\/label>\n          <input id=\"q18_0\" name=\"q18\" type=\"radio\" value=\"hayir\"><label for=\"q18_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 19 -->\n      <div class=\"question\">\n        <div class=\"q-title\">19. Are there any negative media reports, rumours or past investigations concerning the supplier or employee?<\/div>\n        <div class=\"q-meta\">Reputasyon \/ Conflict of Interest<\/div>\n        <div class=\"scale\">\n          <input id=\"q19_4\" name=\"q19\" type=\"radio\" value=\"evet\"><label for=\"q19_4\">Yes<\/label>\n          <input id=\"q19_2\" name=\"q19\" type=\"radio\" value=\"emare\"><label for=\"q19_2\">Partially<\/label>\n          <input id=\"q19_0\" name=\"q19\" type=\"radio\" value=\"hayir\"><label for=\"q19_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 20 -->\n      <div class=\"question\">\n        <div class=\"q-title\">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?<\/div>\n        <div class=\"q-meta\">Compliance<\/div>\n        <div class=\"scale\">\n          <input id=\"q20_4\" name=\"q20\" type=\"radio\" value=\"evet\"><label for=\"q20_4\">Evet<\/label>\n          <input id=\"q20_2\" name=\"q20\" type=\"radio\" value=\"emare\"><label for=\"q20_2\">K\u0131smen<\/label>\n          <input id=\"q20_0\" name=\"q20\" type=\"radio\" value=\"hayir\"><label for=\"q20_0\">Hay\u0131r<\/label>\n        <\/div>\n      <\/div>\n\n      <!-- 21 -->\n      <div class=\"question\">\n        <div class=\"q-title\">21. Does the internal audit or risk management unit regularly assess potential fraud risks and report them to senior management?<\/div>\n        <div class=\"q-meta\">Governance<\/div>\n        <div class=\"scale\">\n          <input id=\"q21_4\" name=\"q21\" type=\"radio\" value=\"evet\"><label for=\"q21_4\">Yes<\/label>\n          <input id=\"q21_2\" name=\"q21\" type=\"radio\" value=\"emare\"><label for=\"q21_2\">Partially<\/label>\n          <input id=\"q21_0\" name=\"q21\" type=\"radio\" value=\"hayir\"><label for=\"q21_0\">No<\/label>\n        <\/div>\n      <\/div>\n\n    <\/div>\n\n    <!-- Kontrol ve uyar\u0131 -->\n    <div class=\"controls\">\n      <button id=\"computeBtn\" class=\"btn-main\"> Calculate the Risk Score <\/button>\n    <\/div>\n    <div id=\"warn\" class=\"msg\">Please answer all the questions. I'm taking you to the missing question... <\/div>\n\n    <!-- SKOR + R\u0130SK BAROMETRES\u0130 + BULGULAR + ANAL\u0130Z -->\n    <div id=\"resultBox\" class=\"score-box\">\n      <div class=\"kpi\">\n        <h2>Total Risk<\/h2>\n        <div id=\"levelBadge\" class=\"badge low\">Low<\/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>Key Findings:<\/h3>\n        <p id=\"findingsText\">No analysis has been carried out yet.<\/p>\n\n        <h3>Analysis and Recommendation:<\/h3>\n        <p id=\"adviceText\">The score will appear here once it has been calculated.<\/p>\n\n        <div class=\"tools\">\n          <button class=\"linklike\" id=\"pdfBtn\">Download PDF<\/button>\n          <button class=\"linklike\" id=\"printBtn\">Print<\/button>\n        <\/div>\n      <\/div>\n    <\/div>\n\n    <!-- Alt CTA -->\n    <div class=\"footer\">\n      <em>If you would like to discuss your findings together, we can arrange a confidential preliminary meeting.<\/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<\/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\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\" },\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\" },\n  { id:21, cat:\"Governance\",   weight:3.0, label:\"d\u00fczenli fraud risk de\u011ferlendirmesi yok\" }\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;\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    if(CRITICAL_IDS.has(q.id) && pts === 4) criticalYesCount++;\n  }\n\n  let percent = sumWeights > 0 ? (sumWeighted \/ (4 * sumWeights)) * 100 : 0;\n\n  const amp = AMPLIFIERS[criticalYesCount] || 1.0;\n  percent = Math.min(100, Math.round(percent * amp));\n\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  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) >= 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\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\ndocument.getElementById(\"computeBtn\").addEventListener(\"click\", computeAndRender);\ndocument.getElementById(\"printBtn\").addEventListener(\"click\", ()=>window.print());\ndocument.getElementById(\"pdfBtn\").addEventListener(\"click\", ()=>window.print());\n<\/script>\n<\/section>\n\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>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&#8217;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 [&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-4278","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/pages\/4278","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/comments?post=4278"}],"version-history":[{"count":6,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/pages\/4278\/revisions"}],"predecessor-version":[{"id":4665,"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/pages\/4278\/revisions\/4665"}],"wp:attachment":[{"href":"https:\/\/prosecure.com.tr\/en\/wp-json\/wp\/v2\/media?parent=4278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}