Muhasebe hilelerinin tespit edilmesinde benford Yasasının kullanılması
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2017
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İşletmeler, örgütsel yapıları nedeniyle hile ve istismardan her zaman savunmasızdır. Bu nedenle, denetim faaliyetleri işletmeler ve yatırımcılar için düzenli olarak yapılmalı ve denetim hedefleri, günümüz ekonomik koşulları nedeniyle karmaşık yapılara sahip kuruluşların risk faktörlerini ölçerek belirlenmelidir. Dönem içinde işlem sayısının artması nedeniyle daha fazla veriye sahip olan işletmelerde, bilgi teknolojilerini kullanmak yerine, denetim faaliyetlerini matematiksel ve istatistiksel yöntemlerle yerine getirmek çok zordur; Zaman ve maliyet açısından verimsiz bir uğraş olacaktır Bu çalışmada, Benford Yasası istatistiksel bir yöntem olarak kullanılmış ve hile soruşturması için kanunlara aykırı olan bir veri seti hedefi incelenmiştir. Rakamların frekans dağılımını belirleyen bu kanun, müdahale eden veri tabanı tarafından yaratılan rakamların belirlenmesi için kullanılmıştır. Bu çalışmada muhasebe denetimi, hile ile muhasebede hile türleri ve Benford yasası ile ilgili açıklamalar yapıldıktan sonra başvuru bölümü tartışıldı. Uygulama bölümünde iki şirkete ait 17.048 adet veri incelenmiştir. İki şirketin uyum ve analizlerinin test edilmesi sonucunda Benford Yasasının hile denetimi üzerindeki etkinliğinin ortaya konması amaçlanmıştır. Anahtar Kelimeler: Muhasebe Denetimi, Hile, Muhasebede Hile, Benford Yasası, Tarih : Aralık 2017
Businesses are always vulnerable to fraud and abuse due to organizational structures. For this reason, audit activities should be conducted regularly for operators and investors, and audit objectives should be determined by measuring the risk factors of organizations with complex structures due to today's economic conditions. It is very difficult to perform audit activities mathematically and statistically, rather than using information technologies, in enterprises that have more money due to the increase in the number of transactions during the period; It will be an inefficient effort in terms of time and cost. In this study, the Benford Act was used as a statistical method and the target of a data set contrary to the law for the fraud investigation was examined. This law, which determines the frequency distribution of numbers, is used to determine the numbers created by the intervening database. In this study, the application section was discussed after accounting audit, deception and accounting fraud types, and Benford law disclosures. In the application section, 17,048 data from the two companies were examined. As a result of testing the harmonization and analysis of the two companies, it is aimed to demonstrate the effectiveness of the Benford Act on fraud inspection. Keywords: Accounting Audit, Fraud, Fraud to Accounting, Benford Law, Date : December 2017
Businesses are always vulnerable to fraud and abuse due to organizational structures. For this reason, audit activities should be conducted regularly for operators and investors, and audit objectives should be determined by measuring the risk factors of organizations with complex structures due to today's economic conditions. It is very difficult to perform audit activities mathematically and statistically, rather than using information technologies, in enterprises that have more money due to the increase in the number of transactions during the period; It will be an inefficient effort in terms of time and cost. In this study, the Benford Act was used as a statistical method and the target of a data set contrary to the law for the fraud investigation was examined. This law, which determines the frequency distribution of numbers, is used to determine the numbers created by the intervening database. In this study, the application section was discussed after accounting audit, deception and accounting fraud types, and Benford law disclosures. In the application section, 17,048 data from the two companies were examined. As a result of testing the harmonization and analysis of the two companies, it is aimed to demonstrate the effectiveness of the Benford Act on fraud inspection. Keywords: Accounting Audit, Fraud, Fraud to Accounting, Benford Law, Date : December 2017
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İşletme, Benford Kanunu, Denetim, Hile, Business Administration, Benford's Law, Muhasebe, Control, Fraud, Muhasebe denetimi, Accounting, Muhasebe hata ve hileleri, Accounting audit, Accounting mistakes and frauds, Muhasebe yönetimi, Accounting management
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145