BENFORD YASASI İLE HİLE DENETİMİ : BDS VE KRİTİK DEĞERLER İLE ALTERNATİF BİR YAKLAŞIM

Yıl 2020, Cilt: 22 Sayı: 1, 107 - 126, 30.03.2020

Onur Özevin , Rahmi Yücel , Mehmet Akif Öncü

https://doi.org/10.31460/mbdd.609957

Cited By: 4

Öz

Birçok savunucusu kadar eleştireni de olmasına rağmen Benford Yasası çok farklı şekillerde muhasebede kullanılagelmiştir. Bu çalışmanın amacı Benford yasasının finansal tabloların denetiminde kullanılmasında alternatif bir standart ve yasa ile uyumun değerlendirilmesinde yeni kritik değerler oluşturmaktır. Bu amaçla BİST’te işlem gören şirketlerin 2013-2017 yılları arası çeyrek dönemlik finansal tabloları (toplam 20 dönem) veri seti olarak kullanılmış, Benford analizi testlerinden 1. Basamak Testi, 2. Basamak Testi ve ilk 2 Basamak testleri uygulanmıştır. Sonuç olarak Benford yasasına uyumun değerlendirilmesinde daha anlamlı sonuçlar veren yeni kritik değerler üretilmiş ve BDS (Benford Basamak Skoru) alarak adlandırılan yeni bir ölçüm standardı hesaplanmıştır. 

Anahtar Kelimeler

Benford Yasası, Hile Denetimi, Hileli Finansal Raporlama

FRAUD DETECTING WITH BENFORD’S LAW: AN ALTERNATIVE APPROACH WITH BDS AND CRITIC VALUES

Öz

Despite has many critical as much as defenders, Benford’s Law has been used many different ways in accounting. The purpose of the study is to create an alternative standard and critical values that can be used to assess financial data compliance with Benford's law for using as an audit procedure. To this end, the allowable deviation limits were determined on an average basis by analysing the quarterly (20 periods total) balance sheet and income statements of the companies traded in BIST for the years 2013-2017. Analysis done in Excel software by performing 1. Digit, 2. Digit and First 2 Digit tests of Benford Analysis. As a result, a new measuring standard BDS (Benford Digit Score) and conformity limits have been created that evaluated is more effective for audit aims.

Anahtar Kelimeler

Benford’s Law, Fraud Detection, Fradulent Financial Statement

Kaynakça

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