1. A REVIEW ON DATA MINING METHODS USED IN INTERNAL AUDIT AND EXTERNAL AUDIT
- Author
-
SAĞLAR, Jale and KEFE, İlker
- Subjects
Social ,Data Mining,Internal Auditing,External Auditing,Fraud,FraudulentFinancial Reporting ,Sosyal - Abstract
In this study, data mining methods used in audit activities are explained. Based onthe results of the research on data mining, common data mining methods have beendetermined 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 costcreated by fraud. The study also evaluates which data mining method or methods aremore appropriate to prevent these costs. This study focuses on DM techniques, especiallyartificial neural networks (ANN), logistic regression (LR), decision trees (DT), supportvector machines (SVM), genetic algorithms (GA), and text mining (TM).
- Published
- 2021