@article{2014,title={FINANCIAL DECEIVING AND FRAUD INCIDENTS IN INSTITUTIONS},abstractNode={Some fraud incidents by employees to gain illegal income have been observed both in family and institutional companies. Whilst the excuses and reasons behind these incidents put forwards incompetency, risk exposure, precautionless in management, in some cases, it also suggests helplessness of the management. All precautions and preventive systems can not be set up on “%100 unreliability basis, and e few reliable persons certanly take place. That is why “ unless human factor take place in the system, the concept of “fraud” will always exist. For the purpose of preventing the fraud, one of the precautions that management try to take is putting the management in levels by delagating certain responsibilities to each level. The core idea is to detect the fraud on the spot and to take necessary measures at the specific level. The measure is whished to be realized by responsibilites delageted to the person in charge. It is true to say that vertical hierarchy is an outcome for all preventi},author={Ali İhsan ÖZEROGLU},year={2014},journal={The Journal of Academic Social Science}}