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İlkdoğan, S (2020)

İç denetimin hileye yaklaşımında Benford Kanunu’nun uygulanması [Application of Benford's Law in internal audit's approach to fraud]

Masters Thesis, Balikesir University Institute of Social Sciences, Balikesir.

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

Note - this is a foreign language paper: TUR

Abstract: Institutions are always at risk of fraud in a changing world system. The recent accounting scandals has revealed how important audit units are. It is very important to detect and eliminate risks beforehand by using proactive method and numerical modeling rather than detecting fraud with reactive methods. In this research, Benford Law analysis technique, one of the proactive methods, has been used. The data of two separate companies, with and without an audit committee, were examined with Benford's law, which determined numerical frequencies in the numerical digits of numbers, and deviations between the rates observed and the rates of the Benford's Law were determined.

@thesis{, author = {İlkdoğan, Sena}, title = {İç denetimin hileye yaklaşımında Benford Kanunu’nun uygulanması}, year = {2020}, institute = {Balikesir University Institute of Social Sciences}, url = {}, }

Reference Type: Thesis

Subject Area(s): Accounting