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Kıvraklar, K and Demirci, M (2019)

Benford Yasasıínın Mali Denetim Alanında Kullanımı ‹zerine Bir Uygulama [An Application On The Use Of Benford Law In The Field Of Financial Inspection]

Muhasebe ve Vergi Uygulamaları Dergisi 12(2), pp. 289-316.

ISSN/ISBN: Not available at this time. DOI: 10.29067/muvu.340793

Note - this is a foreign language paper: TUR

Abstract: One of the digital analysis techniques used to facilitate the identification of the data to be examined, which affects the time factor positively in the field of supervision, is the Benfordís Law. The Benfordís Law basically represents a mathematical rule, with the first numbers of the numbers being the priority, and each figure showing the probability of encountering certain numbers. When the auditor analyzes the dataset with the Benfordís Law, he has an idea of whether the figures show correctness.In this context, the financial data of a company has been assessed under the Benfordís Law. Four most frequently used accounts were identified in the accounting process and it was examined whether the amounts registered for these accounts were appropriately distributed to the Benfordís Law. The review was not limited to the Benfordís Law. The results were supported by ChiSquare Test. As a result, it has been determined that the first step test alone is insufficient and that the second and third step tests should be applied in order to obtain reliable results.

@article{article, author = {Kıvraklar, Merve and Demirci, Şuayyip}, year = {2019}, month = {03}, pages = {}, title = {BENFORD YASASI'NIN MALİ DENETİM ALANINDA KULLANIMI ÜZERİNE BİR UYGULAMA *}, journal = {Muhasebe ve Vergi Uygulamaları Dergisi}, doi = {10.29067/muvu.340793}, }

Reference Type: Journal Article

Subject Area(s): Accounting