THE USE OF INFORMATION TECHNOLOGY AS A PROACTIVE AUDIT TOOL IN THE COMBATING FRAUD: A QUALITATIVE STUDY FROM GLOBAL TO LOCAL

This study investigates the technologies that organizations use to combat fraud both globally and in Türkiye. To this end, a qualitative methodology of a case study, with a descriptive and deductive content analysis of the data, was employed to analyze the data. The data included the Association of Certified Fraud Examiners (ACFE) reports and the annual reports of companies traded on Borsa Istanbul (BIST). The results revealed that, while organizations worldwide used various technological tools to combat occupational fraud, organizations in Türkiye preferred using modern technology in fraud prevention and detection activities, especially in internal audit activities conducted in the banking and insurance sectors. Due to the increasing trend of technology use in combating fraud and the widespread digitalization worldwide, it is foreseen that the use of technology, especially new tools and methods in anti-fraud processes, will gradually increase in the near future.