View Complete Reference

Gönen, S and Rasgen, M (2016)

Hile Denetiminde Benford Yasası: Borsa İstanbul Örneği [Benford's Law in Fraud Control: The Case of Borsa İstanbul]

Journal of International Trade, Finance and Logistics 1(1), pp. 93-113 .

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

Note - this is a foreign language paper: TUR

Abstract: Businesses are required to have complex organization structures. As a result of this complexstructure, they often remain vulnerable to dangers resulting from fraud and abuse. That’s why an important part of the production in the world has been lost because of fraud and abuse. In this study, the reasons causing fraud are described in terms of “Fraud Triangle” concept and the techniques that are used for elimination of the threat caused by fraud have been put forward by a regular audit work. The definition of a statistical technique called The Benford’s Law has been introduced and its features have been emphasized. This law which determines the frequency of distribution of numbers is an essential factor in the detection of fraud.In the section of application, 359.777 pieces of data for theyear 2014 obtained from Borsa Istanbul were examined and it was aimed to reveal the effectiveness of Benford's law on fraud investigation by testing and carrying out compliance analysis of two different companies regarded as suspected.

@article{, title={Hile Denetiminde Benford Yasası: Borsa İstanbul {\"O}rneği}, author={Seçkin G{\"o}nen and Mithat Rasgen}, year={2016}, journal = {Journal of International Trade, Finance and Logistics}, volume = {1}, number = {1}, pages = {93--113}, }

Reference Type: Journal Article

Subject Area(s): Accounting