MUHASEBE DENETİMİNDE BENFORD KANUNU TEMELLİ DİJİTAL ANALİZ

MUHASEBE DENETİMİNDE BENFORD KANUNU TEMELLİ DİJİTAL ANALİZ

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Muhasebe denetiminde zaman faktörünü olumlu yönde etkileyen ve aynı zamanda incelenmeye konu olacak şüpheli verileri tespit etmede önemli bir araç olan Dijital Analiz’in ortaya çıkışı Benford Kanunu’na dayanmaktadır. Bu çalışmada, ülkemizde henüz çok kısıtlı bir şekilde uygulama alanı bulan Dijital...

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Bibliographic Details
Main Authors:	Ali ALAGÖZ, Mustafa AY
Format:	Article
Language:	English
Published:	Selçuk University 2002-12-01
Series:	Sosyal Ekonomik Araştırmalar Dergisi
Subjects:	Muhasebe Denetimi Benford Kanunu Dijital Analiz Auditing Benford’s Law Digital Analysis
Online Access:	http://dergipark.gov.tr/susead/issue/28439/302946?publisher=selcuk

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