A continuous auditing implementation with Benford’s law and relative discrepancies to an SME in Turkey
| dc.contributor | Graduate Program in Management. | |
| dc.contributor.advisor | Coşkun, Ali. | |
| dc.contributor.author | Candan, Ali. | |
| dc.date.accessioned | 2023-03-16T12:13:25Z | |
| dc.date.available | 2023-03-16T12:13:25Z | |
| dc.date.issued | 2021. | |
| dc.description.abstract | 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. | |
| dc.format.extent | 30 cm. | |
| dc.format.pages | xi, 71 leaves ; | |
| dc.identifier.other | AD 2021 C36 | |
| dc.identifier.uri | https://digitalarchive.library.bogazici.edu.tr/handle/123456789/16718 | |
| dc.publisher | Thesis (M.A.) - Bogazici University. Institute for Graduate Studies in the Social Sciences, 2021. | |
| dc.subject.lcsh | Small business -- Turkey. | |
| dc.title | A continuous auditing implementation with Benford’s law and relative discrepancies to an SME in Turkey |
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