Süleyman Demirel University Visionary Journal 12(32), pp. 1196-1211.
ISSN/ISBN: 1308-9552 DOI: 10.21076/vizyoner.872157
Abstract: Today, one of the risks that is faced by the businesses is the frauds made by employees or other people. The tricks made by these people cause a large amount of material and moral damages in the businesses, although they have negatively affect the value, the future and the profitability of the businesses, but may sometimes lead the businesses to bankruptcy as well. Fraudulent transactions made by malicious people cannot be revealed due to inadequate fraud prevention procedures or insufficient internal control. Many audit methods are currently used to reveal these tricks that occur in businesses. One of these controlling methods utilised is the Benford Law. The purpose of the study is to reveal fraudulent transactions occurring in accounting data with Benford Law, which is one of the analytical methods of analysis, and to show how they can be applied to accounting data. In line with this purpose, in order to reveal the errors and frauds that may occur in the records of the purchase invoices of an enterprise operating in the marble sector and to determine the predicted level of fraud, the first, second, first two steps and duplicate amounts tests are applied to the data of the enterprise. In order to compare the differences between the rates observed as a result of the numerical analysis tests and the rates of the Benford Law, chi-square compatibility test is performed. As a result of the numerical analysis and chi-square suitability tests, it is concluded that there has been no errors or frauds in the data of the enterprise and the amounts that cause deviation are caused by the natural structure of the company itself.
Bibtex:
@article{,
author = {Bahar Kaşikci and Hüseyin Dalgar},
title = {Muhasebe hi̇leleri̇ni̇n ortaya çikarilmasinda benford yasasi’nin kullanilmasina yöneli̇k bi̇r uygulama},
year = {2021},
journal = {Süleyman Demirel University Visionary Journal},
volume = {12},
number = {32},
pages = {1196--1211},
doi = {10.21076/vizyoner.872157
}
Reference Type: Journal Article
Subject Area(s): Accounting