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Rasgen, M (2016)

Hile Denetiminde Benford Yasası'nın Kullanımına İlişkin Bir Uygulama [An Application for the Use of Benford's Law in Fraud Control]

Yüksek Lisans Tezi. Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü ĠĢletme Anabilim Dalı, Izmir.

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

Note - this is a foreign language paper: TUR

Abstract: Businesses are always vulnerable to fraud and abuse because of their organizational structures. Therefore, audit activities should be regularly performed to businesses and investors and audit objectives should be determined by measuring risk factors of organizations which have complex structures because of today's economic conditions. In the businesses, which have more number of data due to the increase of the number of transactions during the period, it is very difficult to perform audit activities with mathematical and statistical methods rather than using information technologies, so it would be an unfruitful effort in terms of time and cost. In this study, Benford's law was used as a statistical method and being a target of data set, which is in non-compliance with the law, on fraud investigation was examined. This law which determines the frequency distribution of figures was used to determine the figures created by interfering database. In this paper, explanations about fraud investigation and Benford's law were given and thereafter, the section of application was discussed. In the section of application, 359.777 pieces of data for the year 2014 obtained from Borsa İstanbul 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.

@thesis{, author = {Mithat Rasgen}, title = {Hile Denetiminde Benford Yasası'nın Kullanımına İlişkin Bir Uygulama}, year = {2016}, institution = {Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü ĠĢletme Anabilim Dalı}, address = {Izmir}, url = {}, }

Reference Type: Thesis

Subject Area(s): Accounting