Utilization of information technologies in business systems has been increasing associated with advancing technology. This progress provides great convenience to businesses to coordinate their business and management processes. On the other hand, business processes are getting more complex and controlling these processes is correspondingly getting more difficult. Classic audit techniques are no more sufficient to expose fraud because of expanding databases of businesses and changing fraud types. Therefore, proactive audit approach that utilizes information technologies in fraud detection is becoming necessary. In this study, we attempted to identify potential fraudulent transactions in a procurement department by applying Benford’s Law to related data. Results show that computer technologies could be successfully used to detect fraudulent transactions.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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