BENFORD YASASI İLE FİNANSAL TABLOLARDAKİ HİLE RİSKİNİN BELİRLENMESİ

Öz

Bu çalışmanın amacı, bazı finansal ve finansal olmayan parametreler yardımıyla finansal tablolardaki potansiyel hile riskini araştırmaktır. Hile riskinin tespiti için BIST şirketleri içerisinden Benford yasasına uyum kriterine göre kontrol ve risk grupları belirlenmiştir. Hile riskinde etkili olabilecek faktörler olarak; sektör, BIST risk grupları, bağımsız denetim firmalarının büyüklüğü, bağımsız denetim yükümlülüğü ve bağımsız yönetim kurulu üye sayısı olmak üzere beş değişken seçilmiştir. Bu amaçla BIST reel sektörde işlem gören şirketlerin 2008-2017 yılları için bilanço ve gelir tabloları veri seti olarak alınmıştır. Finansal tabloların Benford yasasına uygunluğunu ölçmek için veri setine Benford analizi uygulanmıştır. T-Testi, ANOVA ve TUKEY testleri gruplar arasındaki farklılıkarın analiz edilmesinde kullanılmıştır. Sonuç olarak, şirket grupları arasında hile riski açısından anlamlı farklar belirlenmiş dolayısıyla söz konusu değişkenlerin finansal tablolarda hile riskini etkilediği tespit edilmiştir. Şirket sahipleri, muhasebe meslek mensupları, denetçiler ve vergi otoritesi gibi çevrelerin bu yöntemi kırmızı bayrakları tespit etmek ve denetim hedeflerini seçmek için kullanabileceği değerlendirilmektedir.

Anahtar Kelimeler

• Benford Yasası
• Hile Denetimi
• Finansal Tablolar analizi
• Hile Risk Faktörleri

ASSESSING THE FRAUD RISK FACTORS IN THE FINANCIAL STATEMENTS WITH BENFORD'S LAW

Öz

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.

Anahtar Kelimeler

• Benford’s Law
• Fraud Detection
• Financial Statement Analysis
• Fraud Risk Factors

Kaynakça

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