Ekonomi ve Yönetim Araştırmaları Dergisi 8(2), pp. 120-137.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: TUR
Abstract: One of the mathematical methods used in the audit is Benford Law and numerical analysis. The Benford law provides auditors with a simple and effective goal of finding possible errors, potential fraud, or other irregularities. The auditor may have an idea about whether the data he / she is analyzing through numerical analysis reflects the truths by looking at the numerical distributions. In this context, the study consists of three basic parts. In the first part of the study, the emergence and development of the Benford Law and the validity requirements of the Benford Law were discussed; In the second part of the study, he focused on the implementation of Benford's Law in the financial audit. This section describes the Benford's Law and its relationship with the financial audit, its use in financial audit, the selection of financial data, the analysis of data and the evaluation of the results of the analysis. In the last part of the study, Benford's Law and its application on financial audit are shown.
Bibtex:
@article{,
author = {Vedat Karagün and Elif Taşdemir},
title = {Benford Yasası'nın Denetimde Kullanımı ve Bir Uygulama},
year = {2019},
journal = {Ekonomi ve Yönetim Araştırmaları Dergisi},
volume = {8},
issue = {2},
pages = {120--137},
url = {https://dergipark.org.tr/tr/download/article-file/1354984},
}
Reference Type: Journal Article
Subject Area(s): Accounting