International Journal of Social Science and Business (IJSSB)

The study aims to identify the most frequently investigated occupational fraud schemes in Turkey by external auditors. With this aim questionnaires were distributed to the external auditors in 2010 and 2015.In the questionnaire occupational fraud shemes are classified based on fraud and abuse classification system (fraud tree) of Association of Certified Fraud Examiners (ACFE). The participants declared how frequently they have investigated each type of fraud. The research sample consists of 53 external auditors in 2010 and 43 external auditors in 2015. In the results of the study occupational fraud schemes are listed in the order of frequency of investigation. Additionally, the study compares the results of the data that was gathered via questionairres distributed in 2010 and 2015. According to both 2010 and 2015 studies, the most frequently investigated occupatipnal fraud sheme in Turkey is improper disclosers.