MAIN CLUES TO ACTS OF NON-OBSERVANCE OF LAWS AND REGULATIONS

– Examination, inspection and investigation were already conducted by concerned functional bodies regarding the violations of laws and regulations such as borrowing and lending, payment relations, fines,…;

– Payments were made without clear reasons or loans were provided to people with positions, powers;

– Payments for services were too high as compared to other enterprises of the same branches or to the actual value of the provided services themselves;

– Purchase/ sale prices are too high or too low as compared to market prices;

– Enterprises have maintained unusual ties with companies which have had many special rights, favorable business or companies which have been suspected of meeting with problems;

– Payment has been made to a country other than the country which has produced or supplied such goods, services;

– Having no valid and proper purchase/ sale vouchers upon the payment;

– Failing to strictly and fully observe the prescribed accounting regimes;

– Revenue and expenditure operations have not been approved or the operation of recording has been conducted in contravention of regulations;

– The units have already been denounced or ill-rumored by mass media or people;

– The enterprises? production and/or business results have not been stable, their business result reports have seen constant changes;

– The expenses for management and advertisements have been too high;

– The appointment of chief accountants has been made in contravention of regulations;

– The inventory regime has been implemented in contravention of regulation./.