Masters Thesis, Istanbul Commerce University.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: TUR
Abstract: Companies are established to achieve some goals in order to reach those goals they carry on continuing their activity. The main purposes of companies are sustainability and derine profit but these purposes are themselves not sufficient to express a company. The company’s industry, its position in this industry, knowledge, efficiency, policy, employees competencies and many other issues need to be considered with sustainability and profit. Nowadays companies have expanded due to the economic improvements and the data within the company has also increased as result of this accounting transactions and audit have became more complex issue risk factory in businesses increase and risk bred audit has become a current issue. One of the biggest threats in a company is a existence of fraud which cause not to achive its goal fraud is an action that carry out by member of boards, employes, stakeholders and third parties and that makes huge losses in business. By means of audit, detecting and preventing fraud is very important for the businesses. The correct choice of the audit techiniques that to be applied to detect frauds very important for businesses. This study explains, audit notion and its elements, fraud which prevent a company to reach its goals and types of fraud for instance Benford Law with case study.
Bibtex:
@mastersthesis{,
author = {Demir, Mehmet},
year = {2014},
title = {Benford yasası ve hile denetiminde kullanılması},
institution = {Istanbul Commerce University},
url = {http://acikerisim.ticaret.edu.tr/xmlui/handle/11467/2175#sthash.w6TAFfMW.dpbs},
}
Reference Type: Thesis
Subject Area(s): Accounting