The CPI 2025 highlights continued global governance decline, with Türkiye ranking 124th out of 182 countries and recording its lowest score to date. This environment increases regulatory, reputational, and compliance risks for companies. Businesses operating in Türkiye must strengthen internal controls, third-party due diligence, and governance frameworks to meet rising international enforcement and investor expectations.

İcra takibinin en önemli aşamalarından biri borçlunun taşınmazlarının satışıdır. Bu makale serisinde, Cebri İcra Kanunu Taslağı ile 2004 sayılı İcra ve İflas Kanunu hükümlerini karşılaştırarak taşınmazların satışını ele alacağız. İlk yazıda, genel itibariyle satış sürecinin aşamalarını inceleyeceğiz.

This article reframes corporate fraud as a systemic and behavioral phenomenon rather than individual moral failure. Drawing on the Fraud Triangle, Fraud Diamond, and behavioral ethics research, it explains how pressure, opportunity, rationalization, capability, and ethical blindness enable misconduct. It argues that effective fraud prevention requires ethical leadership, zero-exception enforcement, and a strong speak-up culture embedded within organizational design framework.