پديد آورندگان :
ديانتي ديلمي، زهرا دانشگاه خوارزمي - گروه حسابداري، تهران، ايران , باقري، ناهيده دانشگاه خوارزمي - گروه حسابداري، تهران، ايران , منطقي، خسرو دانشگاه خوارزمي - گروه حسابداري، تهران، ايران
چكيده فارسي :
هدف: اين پژوهش در پي شناسايي مشخصات ظاهري اسناد و مدارك فيزيكي مشكوك به تقلب است تا يك چك ليست از اين مشخصات ارائه دهد. به كمك اين چك ليست مي‌توان با سهولت بيشتري از روي ظاهر اسناد، متقلبانه بودنشان را شناسايي نمود.
روش: در اين پژوهش از روش پژوهش كيفي پديدارشناسي توصيفي و براي تحليل داده‌ها، از روش تحليل محتوا و براي رسيدن به اين هدف از روش هفت گام كلايزي استفاده شده است. در اين راستا با 19 نفر از خبرگان كارشناسان رسمي قوه قضاييه و دادگستري، حسابرسان ديوان محاسبات و اعضا جامعه حسابداران رسمي ايران، مديران مالي شركت‌ها و مديران عامل مؤسسات خدمات مالي در اواخرسال 1398 مصاحبه شد. سپس نكات كليدي مطرح شده توسط ايشان كد گذاري و در قالب مفاهيم و مقوله‌ها دسته‌بندي شد.
يافته‌ها: در اين پژوهش تعداد 98 خصوصيت اسناد و مدارك مشكوك به تقلب شناسايي شد كه در قالب سه مقوله با نام‌هاي 1- اسناد و مدارك تقريباً بي‌نقص اما با ظاهري ناسازگار نسبت به ساير اسناد ومدارك مشابه در همان محدوده تاريخي، 2- اسناد و مدارك ناقص، مخدوش و مبهم و 3- اسناد و مدارك متناقض باساير اطلاعات دسته‌بندي شده‌اند.
نتيجه‌گيري: اسناد و مدارك مشكوك به تقلب، اسناد و مداركي هستند ناقص، مخدوش، مبهم، متناقض با ساير اطلاعات و يا تقريباً بي‌نقص اما با ظاهري ناسازگار نسبت به ساير اسناد و مدارك مشابه در همان محدوده زماني ناشي از عدم اعمال دقت در تنظيم و يا مواجهه محدوديت. فهرست خصوصيات ظاهري بدست آمده براي اسناد و مدارك مشكوك به تقلب در اين پژوهش، سرنخ مهمي بوده و الگوي مناسبي را در اختيار حسابرسان داخلي و خارجي، مديران و نهادهاي نظارتي قرار مي‌دهد تا بتوانند با سهولت بيشتري چنين اسناد و مداركي را شناسايي و تقلب را كشف نمايند.
چكيده لاتين :
Objective: Fraud is the result of a manipulation of the organization's processes with the intent to misuse it so that the fraudster or fraudsters disrupt the organization's internal controls and the organization's processes are altered. Detection of fraud can be done both at the level of financial statements and analysis of financial ratios and at the level of accounting documents. Many books have been written and researched about the red flags revealed in the analysis of items of financial statements to detect fraud, but studies show that no research has been done on the level of documents in the field of accounting. So the purpose of this study is to identify the physical characteristics of documents suspected of being forged to provide a checklist of these characteristics. With the help of this checklist, it is possible to identify fraudulent documents more easily from their appearance
Methods: In this research, descriptive phenomenological qualitative research method has been used and data analysis has been done by using content analysis method and to achieve this goal, Colaizzi seven-step method has been used. In this regard, 19 experts from the official experts of the Judiciary and Justice, auditors of the Court of Accounts and members of the Iranian Society of Certified Public Accountants, financial managers of companies and CEOs of financial services institutions were interviewed in late 2020. The duration of the interview with each of them varied between 20 minutes to 5 hours. In the interview with the sixteenth person, there was practically theoretical saturation; That is, there was no new concept of interviewing people 17, 18, and 19, and they repeated the same concepts mentioned by the previous people. Then the key points raised by them were coded and categorized in the form of concepts and categories.
Results: In this study, 98 characteristics of suspected documents were identified, which were in the form of three categories: 1- Almost perfect documents but with an inconsistent appearance compared to other similar documents in the same historical range (documents that are almost perfect are not completely free of fraud in practice, because the fraudster always tries to commit fraud in the name of documents Therefore, it is likely that it will complete more than required documents and extra signatures outside the operational cycle.Documents that, although seemingly perfect, look different from other similar documents in the same historical area. Are and fall into the first category), 2- Incomplete document,3- Contradictory documents with other information.
Conclusion: Documents suspected of fraud are documents that are incomplete, distorted, obscure, inconsistent with other information or almost perfect but with an inconsistent appearance compared to other similar documents within the same time period due to inaccurate regulation or Facing the limitations .The appearance of fraudulent documents is largely a clue to detect fraud .The findings of this study provide a good model. The list of appearance characteristics obtained for documents suspected of fraud in this study are important clues and provide a suitable model for internal and external auditors, managers and regulatory bodies so that they can more easily identify such documents and Detect fraud.
