Özdemir, M (2014)

Muhasebe denetiminde Benford Kanunu ve ölçekten bağımsızlık yönteminin sınanmasına yönelik bir inceleme [Benford's Law on accounting and a review of the method of independence from scale]

Masters Thesis, Istanbul University, Social Sciences Institute, Department of Business Administration.

ISSN/ISBN: Not available at this time. DOI: Not available at this time.

Note - this is a foreign language paper: TUR

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Abstract: Information systems auditing activities are mandatory in today business environments. The existence of infonnation systems hasn’t changed the general purpose and content of audit but it has caused changes at audit process, techniques, evidences and as audit approach that is most important. There are numerous useful methods that can be conducted in such audits. One of contemporary methods is application of so-called Benford's Law. Benford’s Law is a mathematical theory based on a logarithm of probability of occurence of digits. It provides the auditor with an efficient and simple means of detecting possible errors, frauds, or other irregularities. The auditor is better able to isolate whether the digital distribution of the data examined by digital analysis is compatible with the actual distribution.

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Bibtex:
@mastersthesis{, author = {Özdemir, Muhammet}, year = {2014}, title = {Muhasebe denetiminde Benford Kanunu ve ölçekten bağımsızlık yönteminin sınanmasına yönelik bir inceleme}, institution = {Istanbul University, Social Sciences Institute, Department of Business Administration}, }

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Reference Type: Thesis

Subject Area(s): Accounting

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