Although it is possible to significantly reduce the risk of fraud with preventive actions, considering that human creativity is endless, it is not possible to prevent all fraud in line with cost/benefit analysis. In this context, using the correct method to investigate suspicions fraud plays an important role in both revealing the relevant persons and increasing the possibility of compensation for the damage. Investigations performed by incompetent persons may result in financial losses for companies, demotivation of employees and damage to company reputation.


  1. Information and documents to be examined
  • Organizational structure of the company
  • Company management policies and procedures
  • Partnership structure of the company
  • Information about the Board of Directors and subcommittees
  • Latest financial statements
  • Duties and responsibilities of management
  • Duties and responsibilities of the Board of Directors and its members
  • Meeting minutes of the Board of Directors and (if any) relevant committees of the last year
  • Human Resources policies and procedures
  • Policies and procedures related to risk management
  • Policies and procedures regarding compliance with local and international laws and regulations
  • Reports prepared by public authorities, investigations carried out, examinations conducted in the last two years,
  • Budgeting policies and procedures
  • Reporting policies and procedures
  • Internal audit policies and procedures
  • Latest internal audit plan
  • Internal audit reports prepared within the last year
  • Independent audit reports received in the last two years


  • About Shareholders:

These issues can be reduced depending on the size of the company, the purpose of the project and whether it plans to go public.


Key Issues to be examined:

  • Equal treatment
  • Protection of rights
  • Up-to-date, transparent, and public information on necessary issues
  • Debriefing and inspection / special inspection
  • Participation in the General Assembly
  • Transactions of shareholders that may create a conflict of interest
  • Important transactions
  • exercise of the right to vote
  • Exercise of minority rights
  • Dividend rights
  • Ease of transferring shares


  1. About Public Disclosure and Transparency:
  • Disclosure policy
  • Timely update
  • Website
  • Activity report


  1. About stakeholders:
  • Company policy
  • Supporting contribution to company management
  • Human resources policy
  • Relations with customers and suppliers
  • Ethical rules
  • Social responsibility


4- About the Board of Directors:

  • Function
  • Operating principles
  • Structure
  • Meeting forms
  • Subcommittees
  • Financial rights provided to members of the Board of Directors and senior management


Within the scope of the right to obtain information and inspection, shareholders have the right to request a special audit if there are suspicions of misconduct regarding the company.