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

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EKEV Akademi Dergisi
Issue:88
A REVIEW ON DATA MINING METHODS USED IN INTERNAL AUDIT AND EXTERNAL AUDIT

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

Authors : Jale SAĞLAR, İlker KEFE

Pages : 259-274

View : 54 | Download : 17

Publication Date : 2021-12-26

Article Type : Research Paper

Abstract :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).
Keywords : Data Mining, Internal Auditing, External Auditing, Fraud, Fraudulent Financial Reporting

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