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Erti̇ki̇n, K (2017)

Hile Denetimi: Benford Yasası’nın Bilgisayar Destekli Kullanımına Yönelik Bir Hizmet İşletmesi Örneği [Fraud auditing: a services business example for computer-aided Use of Benford’s law]

The World of Accounting Science 19(3), pp. 696-726.

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

Note - this is a foreign language paper: TUR

Abstract: Combined with the possibilities of the modern technology, digital analysis tests conducted by using Benford’s Law make significant contributions to detecting fraudulent transactions that are intentionally stored in large-scale and interrelated data sets. However, vast quantity of data causes the analyses to shift to a complicated structure and a great number of calculations to be made. Therefore, it is indispensable to utilize computer software in order to be able to investigate all transactions. This study begins with the general information about the digital analysis tests based on the Benford’s Law, and then, in the application section of the study, annual sales data obtained from e-check system of a services business was analyzed by means of Microsoft Excel and MySQL database. Deviations have been detected from Benford's law as a result of analysis.

@article{, author = {Kıvanç Erti̇ki̇n}, title = {Fraud auditing: a services business example for computer-aided Use of Benford’s law}, year = {2017}, journal = {The World of Accounting Science}, volume = {19}, number = {3}, pages = {696--726}, url = {}, }

Reference Type: Journal Article

Subject Area(s): Accounting