A REVIEW ON DATA MINING METHODS USED IN INTERNAL AUDIT AND EXTERNAL AUDIT

Yıl 2021, Sayı: 88, 259 - 274, 26.12.2021

Jale Sağlar İlker Kefe

Öz

In this study, data mining methods used in audit activities are explained. Based on
the results of the research on data mining, common data mining methods have been
determined and the usability of these methods in audit activities is examined. In addition,
the analyzed data mining methods were discussed in terms of fraud detection and the cost
created by fraud. The study also evaluates which data mining method or methods are
more appropriate to prevent these costs. This study focuses on DM techniques, especially
artificial neural networks (ANN), logistic regression (LR), decision trees (DT), support
vector machines (SVM), genetic algorithms (GA), and text mining (TM).

Anahtar Kelimeler

Data Mining, Internal Auditing, External Auditing, Fraud, Fraudulent Financial Reporting.

Kaynakça

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