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

Creative Commons License

Sağlar J., Kefe İ.

EKEV AKADEMİ DERGİSİ, cilt.25, sa.88, ss.259-274, 2021 (TRDizin)

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 25 Sayı: 88
  • Basım Tarihi: 2021
  • Dergi Adı: EKEV AKADEMİ DERGİSİ
  • Derginin Tarandığı İndeksler: TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.259-274
  • Açık Arşiv Koleksiyonu: AVESİS Açık Erişim Koleksiyonu
  • Çukurova Üniversitesi Adresli: Evet

Özet

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)