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Assessing The Fraud Risk Factors In The Financial Statements With Benford's Law
2020
Dergi:  
Muhasebe ve Vergi Uygulamaları Dergisi
Yazar:  
DOI:  
10.29067/muvu.629542
Özet:

The aim of this study is research potential fraud risk in financial statements by using some financial and nonfinancial parameters. For detection of fraud risk used conformity of financial statements with Benford's law among different groups of companies. Variables to be met by financial statement liability include sectors, risk groups, size of independent audit firms, independent auditing obligation and independent membership of directory board. To this intent balance sheet and income statements of the companies traded in BIST real sector for the years 2008-2017, taken as data set. Data set were applied Benford analysis for measuring conformity of financial statements with Benford’s law. For analyse difference between groups applied T-Test, ANOVA and TUKEY tests. As a result, investigated significant difference between company groups and variables were found to affect the fraud risk in the financial statements. These results have shown impact of different variables on financial statement as a fraud risk factor. It has expected that these factors are effective in the financial statement fraud. Company owners, professsional accountants, auditors and tax authority can use this method for detecting red flags and selecting audit targets.

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6. Understanding the Essentials of Auditing: Ensuring Accountability and Trust Eğitim Bilimleri Araştırmaları Dergisi Dergi ana sayfası Amaç ve Kapsam / Aim & Scope Yazım Kuralları / Author Guidelines Arşiv / Archive Editör Kurulu / Editorial Board İletişim / Contact Gönderim Kuralları / Submission Guideline Dizinler Telif / Copyright Açık Erişim / Open Access Policy Yayın Ücreti / Publication Fees Commentary Article - (2023) Volume 13, Issue 3 View PDF Download PDF Understanding the Essentials of Auditing: Ensuring Accountability and Trust Henry Williams*   *Correspondence: Henry Williams, Department of Educational Sciences, University of Chicago, USA, Author info » Description Auditing is a crucial process that plays a pivotal role in maintaining transparency, accountability, and trust in various sectors of the economy. Whether it’s a corporation, a government agency, a non-profit organization, or even an individual’s financial records, auditing serves as a systematic and independent examination of financial statements, records, and operations to verify their accuracy and compliance. In this article, we will explore the essentials of auditing, its importance, and the different types of audits that exist. The primary purpose of auditing is to provide assurance to stakeholders that the information presented in financial statements and records is reliable and accurate. It involves a detailed examination and verification of financial data to ensure that they adhere to accounting standards, legal requirements, and industry regulations. Auditing helps in identifying and addressing discrepancies, fraud, or errors, thus providing an accurate picture of an entity’s financial health. Financial audits are the most common type of audit. They focus on the financial statements of an organization, including the balance sheet, income statement, and cash flow statement. The goal is to determine whether the financial statements present a true and fair view of the organization’s financial position and performance. Internal audits are conducted by an organization’s internal audit department or by external auditors hired by the organization. Their purpose is to assess internal controls, risk management, and governance processes. Internal audits help organizations identify weaknesses and make improvements in their operations. External audits are performed by independent, external auditors who are not part of the organization. These audits provide an unbiased assessment of an organization’s financial statements. External audits are often required by law for publicly traded companies to maintain transparency and accountability. Compliance audits focus on ensuring an organization’s adherence to specific laws, regulations, or industry standards. They are crucial for sectors such as healthcare, where compliance with regulations like the Health Insurance Portability and Accountability Act (HIPAA) is vital. Performance audits go beyond financial matters and evaluate an organization’s efficiency and effectiveness in achieving its objectives. These audits are often used in the public sector to assess the performance of government agencies. Information systems audits focus on an organization’s IT infrastructure, data security, and the integrity of electronic records. As the reliance on technology grows, so does the importance of these audits in safeguarding sensitive information. Acknowledgement None. Conflict Of Interest None. Author Info Henry Williams*   Department of Educational Sciences, University of Chicago, USA   Received: 30-Aug-2023, Manuscript No. JESR-23-117287; , Pre QC No. JESR-23-117287(PQ); Editor assigned: 01-Sep-2023, Pre QC No. JESR-23-117287(PQ); Reviewed: 15-Sep-2023, QC No. JESR-23-117287; Revised: 20-Sep-2023, Manuscript No. JESR-23-117287(R); Published: 27-Sep-2023, DOI: 10.22521/JESR.2023.13.3.26 Copyright:This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Online Paper Submission»
2023


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Muhasebe ve Vergi Uygulamaları Dergisi

Alan :   Sosyal, Beşeri ve İdari Bilimler

Dergi Türü :   Ulusal

Metrikler
Makale : 434
Atıf : 1.634
2023 Impact/Etki : 0.379
Detaylı İncele
Muhasebe ve Vergi Uygulamaları Dergisi