Serhat Tümüklü

Professional Experience and Expertise 

Serhat Tümüklü has more than a decade of experience in internal audit, internal control, forensic accounting, fraud investigations and fraud prevention. He works as a Forensic & Integrity Manager at Cerebra. 

Serhat Tümüklü, who joined Cerebra in 2023, is involved in forensic accounting, fraud investigations, internal audit and internal control projects. He also provides open source intelligence (OSINT) and third-party risk management consultancy services to domestic and foreign companies. 

Serhat Tümüklü started his career as a tax auditor at BDO Independent Audit and CPA Inc. in 2012, providing consultancy services on topics such as provisional tax, corporate tax, VAT, and the preparation of withholding and full audit reports for clients across various sectors. 

Between 2013 and 2020, he continued his career as assistant auditor and auditor, responsible for financial and operational processes, at Bankpozitif Credit and Development Bank. He actively participated in the audit of all processes, including corporate and individual credit allocation, treasury, risk management, and legal compliance, and was a member of the bank’s internal compliance coordination committee. While Serhat took part in investigations and investigations during this period, he specialized in intelligence gathering, analysis and obtaining qualified evidence. 

Then, between 2020 and 2023, he served as the audit manager responsible for subsidiaries at Istanbul Metropolitan Municipality. He took part in the projects of preparing and evaluating risk maps, establishing an internal control system and establishing active audit mechanisms in 30 subsidiaries of Istanbul Metropolitan Municipality operating in various sectors. He managed consultancy projects related to drafting a common procurement policy and procedure of the subsidiary companies and creating the internal procedures of each subsidiary. Prior to the audits of the Court of Accounts, he conducted preliminary examinations in subsidiary companies to identify deficiencies and ensure necessary actions were taken. He contributed to the efficient use of public resources by carrying out internal investigations within the scope of the fight against corruption and fraud in Istanbul Metropolitan Municipality. 

Associations 

The Institute of Internal Auditing Turkey – Member 

Education 

Bachelor Science in Economics, İstanbul University