BENFORD LAW AND ACCOUNTING MANIPULATIONS: A SAMPLE APPLICATION

In many countries in the world, hundreds of accounting faults or frauds are made every day. The most important of these reflected today are accounting manipulations in companies such as Enron, Xerox, WorldCom and Parmalat. The most important way to prevent accounting manipulations is through auditing. With the development of technology, digital analysis methods have emerged that will save time in auditing. Benford's Law is one of these methods. The law has a guiding nature for the sample to be chosen by the auditors. In this context, in the study, sales, trade receivables, stocks and trade payables accounts of a beverage company were examined by Benford Law and whether they comply with Benford Law. The results were checked with Chi-Square.