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Öncü, MA, Yücel, R and Özevin, O (2018)

Benford Analizi Ġle Muhasebe Denetimi: Kamu Hastaneleri Üzerine Bir Uygulama [Auditing with Benford Analysis: An Application on Public Hospitals]

Muhasebe ve Finansman Dergisi 80, pp.1-22.

ISSN/ISBN: Not available at this time. DOI: 10.25095/mufad.465721

Note - this is a foreign language paper: TUR

Abstract: The accounting process is the primary source of information for all information users, directly affecting the economic and social environment. Along with many ways to control fraud in accounting, all sorts require cost and time. Digital analysis techniques, which have become widespread in recent years, provide opportunities to expand, facilitate and accelerate the scope of the audit process. One of these techniques, Benford's analysis is based on the Benford Law, which states that the racial numbers in random numbers are often unfamiliar to each other. According to the Benford Law, distributions that do not fit the expected values in a random data set are considered fraud signals. In the study Benford Analysis was applied to various accounting accounts of two public hospitals operating in Turkey. The objective of the study is to test the compliance of the public hospitals examined comparatively with the Benford Law. In the scope of Benford Analysis, the first, second and first two step tests were applied to the selected calculator data, the actual results and expected values were compared and the compliance scores were determined according to the MAD critical values. As a result, it was determined that the data of one of the two analyzed hospitals were in compliance with the Benford Law and the other hospital data showed incompatibility.

@article{, journal = {Muhasebe ve Finansman Dergisi}, issn = {2146-3042}, publisher = {Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği}, year = {2018}, number = {80}, pages = {1--22}, doi = {10.25095/mufad.465721}, title = {Benford Analizi İle Muhasebe Denetimi: Kamu Hastaneleri Üzerine Bir Uygulama}, key = {cite}, author = {Öncü, Mehmet Akif and Yücel, Rahmi and Özevin, Onur} }

Reference Type: Journal Article

Subject Area(s): Accounting