Gümüşhane Üniversitesi Sosyal Bilimler Dergisi 12(1), pp. 81-96.
ISSN/ISBN: Not available at this time. DOI: 10.36362/gumus.863646
Note - this is a foreign language paper: TUR
Abstract: Benford's Law is one of the mathematical methods that provide time, resource and cost advantage to the auditor while sampling in fraud auditing. This Law stipulates the frequency of occurrence of figures in different digits of the numbers in the data set. The auditor can have an idea about possible errors or frauds by looking at the distribution of the numbers in the data sets analyzed with Benford's Law. The aim of the study is to reveal the utility of Benford's Law in sample selection to reveal possible errors or frauds in auditing.The study was carried out on the 2019 accounting accounts of a state university. The analysis covers the figures in the sub-ledger records of 800 Budget Revenues and 830 Budget Expenses accounts. Within the framework of Benford’s Law, "First Digit", "Second Digit" and "First Two Digits" tests were conducted using the numbers in the data set. In all tests, except for the "first two digits" test of the 800 Budget Revenues account, "acceptable fit" or "marginally acceptable fit" was determined between the frequencies of the numbers in the data set and Benford's Law. Looking at the results, it can be stated that the numerical analysis tests within the scope of Benford Law can be used by public auditors as a sample selection method. On the other hand, the fact that there is a mismatch between the data set and Benford's Law is not an absolute indicator of error or fraud should not be overlooked.
Bibtex:
@article{,
title={Muhasebe Denetiminde Benford Kanununun Kullanımı Bir Devlet Üniversitesi Uygulaması},
journal={Gümüşhane Üniversitesi Sosyal Bilimler Dergisi},
volume={12},
pages={81–96},
year={2021},
DOI={10.36362/gumus.863646},
author={Güner, Mehmet and Kurnaz, Ersin},
number={1},
publisher={Gümüşhane Üniversitesi},
url = {https://dergipark.org.tr/tr/pub/gumus/issue/60420/863646},
}
Reference Type: Journal Article
Subject Area(s): Accounting