Browsing by Author "Candan, Ali."

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    A continuous auditing implementation with Benford’s law and relative discrepancies to an SME in Turkey
    (Thesis (M.A.) - Bogazici University. Institute for Graduate Studies in the Social Sciences, 2021., 2021.) Candan, Ali.; Coşkun, Ali.
    In this study, we analyze the proper use of Benford's Law in the technique of continuous auditing to determine the audit sample of a Small to Medium-Sized Enterprise (SME). Most other studies analyze corporate firms; however, we tested an SME with a relatively small data set. While testing, we determined the best technique, frequency, and data-set type to create an audit sample. We analyzed weekly and monthly time intervals. Also, we sought to answer the question of which dataset to analyze: the cumulative or non-cumulative one. To answer these questions, we benefited from Benford’s analysis and relative discrepancies techniques. The results demonstrate that using the relative discrepancies technique with a weekly cumulative dataset is the best option in our case.