DENETİMDE BENFORD KANUNU'NUN UYGULANMASI

Recent aııdit scandals, such as Enron, Global Crossing, VVorldCom, Vivendi Universal and France Telecom, have focused both external and internal auditors to develop analytical tools and audit methods to detect fraud. Benford's Law provide the auditors with a tool that is simple and effective far the detection of possible errors, potential fraud or other irregularities. The purpose ofthis article is to assist both external and internal auditors in the most effective use of digital analysis based on Benford's Law. in this respect, the study includes three main parts.in the first part of the stııdy, historical development of Benford's Law and theoretical framework for the stııdy are discussed and literatüre of the subject is examined. The second part ofthis study focuses on the application of Benford's Law in an audit. Circumstances in which digital analysis might be useful in detecting fraud and circumstances where digital analysis cannot detect fraud are explained in the second part of the study. in this part of the study, digital analysis tests based on Benford's Law are also explained. in the last part of the study, an example was given to show the implementation of Benford's Law and digital analysis tests in audit.