Benford analizi İle muhasebe denetimi: Kamu hastaneleri üzerine bir uygulama
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Dosyalar
Tarih
2018
Yazarlar
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Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Muhasebe bilgi sisteminin ürettiği bilgilerin doğru ve tarafsız olması bilgi kullanıcıların doğru karar vermelerinde etkilidir. Finansal tabloları gerçekte olduğundan farklı gösterecek bir işlem, karar alıcıları zarara uğratabilir. Muhasebede hile denetiminin birçok yolu olmakla beraber, her türlüsü maliyet ve zaman gerektirir. Son yıllarda yaygınlaşan dijital analiz teknikleri denetim sürecinin kapsamının genişletilmesi, kolaylaştırılması ve hızlandırılması yönünde olanaklar sağlamaktadır. Bu tekniklerden biri olan Benford Analizi, kolaylığı ve düşük maliyetli oluşuyla öne çıkmaktadır. Benford analizi, rastgele oluşmuş sayılardaki rakamların, her basamakta görülme sıklığının farklı olduğunu ifade eden Benford Kanunu temeline dayanmaktadır. Benford Kanunu’na göre rastsal oluşmuş bir veri kümesinde beklenen değerlere uymayan dağılımlar hile sinyali olarak değerlendirilebilir. Çalışmada Türkiye’de faaliyet gösteren iki kamu hastanesinin gelir ve gider hesap verilerine Benford Analizi kapsamında, 1.Basamak, 2.Basamak ve İlk İki Basamak testleri uygulanmış, kritik değerlere göre uyum dereceleri belirlenmiştir. Sonuçta, analiz edilen iki hastaneden birinin verilerinin Benford Kanunu ile uyum sağladığı, diğer hastane verilerinin ise uyumsuzluk gösterdiği saptanmıştır.
The accounting process is the primary source of information for all information users, directly affecting the economic and social environment. Along with many ways to control fraud in accounting, all sorts require cost and time. Digital analysis techniques, which have become widespread in recent years, provide opportunities to expand, facilitate and accelerate the scope of the audit process. One of these techniques, Benford's analysis is based on the Benford Law, which states that the racial numbers in random numbers are often unfamiliar to each other. According to the Benford Law, distributions that do not fit the expected values in a random data set are considered fraud signals. In the study Benford Analysis was applied to various accounting accounts of two public hospitals operating in Turkey. The objective of the study is to test the compliance of the public hospitals examined comparatively with the Benford Law. In the scope of Benford Analysis, the first, second and first two step tests were applied to the selected calculator data, the actual results and expected values were compared and the compliance scores were determined according to the MAD critical values. As a result, it was determined that the data of one of the two analyzed hospitals were in compliance with the Benford Law and the other hospital data showed incompatibility.
The accounting process is the primary source of information for all information users, directly affecting the economic and social environment. Along with many ways to control fraud in accounting, all sorts require cost and time. Digital analysis techniques, which have become widespread in recent years, provide opportunities to expand, facilitate and accelerate the scope of the audit process. One of these techniques, Benford's analysis is based on the Benford Law, which states that the racial numbers in random numbers are often unfamiliar to each other. According to the Benford Law, distributions that do not fit the expected values in a random data set are considered fraud signals. In the study Benford Analysis was applied to various accounting accounts of two public hospitals operating in Turkey. The objective of the study is to test the compliance of the public hospitals examined comparatively with the Benford Law. In the scope of Benford Analysis, the first, second and first two step tests were applied to the selected calculator data, the actual results and expected values were compared and the compliance scores were determined according to the MAD critical values. As a result, it was determined that the data of one of the two analyzed hospitals were in compliance with the Benford Law and the other hospital data showed incompatibility.
Açıklama
Anahtar Kelimeler
Benford Kanunu, Dijital Analiz, Bilgisayar Destekli Denetim Teknikleri, Hile Denetimi, Benford’s Law, Digital Analysis, CAATs, Fraud Detection
Kaynak
Muhasebe ve Finansman Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
20
Sayı
80
