Akademik Veri Yönetim Sistemi
International Conference on Intelligent and Fuzzy Systems, INFUS 2021, İstanbul, Türkiye, 24 - 26 Ağustos 2021, cilt.307, ss.90-96
Businesses sometimes make fraudulent financial reporting by taking into account the interests of the business and applying misleading accounting practices. Fraudulent financial reporting harms investors, business owners, business employees, government, creditor financial institutions, and other businesses that have commercial relations with the business. In order to prevent such damages, enterprises are audited by independent audit institutions. However, this audit is a difficult, time-consuming and costly process that requires reviewing all business records. In particular, the process has a proportionately increasing difficulty with the increasing number of business movements subject to audit. In this process, the knowledge and experience of the audit firm and the audit team play a significant role in the detection of irregularities by the company. The audit firm directs the audit process and completes the report in line with the findings obtained from the sample by sampling the business records based on its own knowledge and experience. In fact, the audit firm also accepts the audit risk with the report it prepares. In this study, it is aimed to develop a fuzzy logic based application that will facilitate the audit process of the audit firm and assist the auditor in detecting fraudulent transactions, and the success rate was achieved as 92% using the Fuzzy C-Means (FCM) method in cases of an anomaly by analyzing past data.