We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
DENETİMDE MATEMATİKSEL KANIT KURAMI KULLANIMI: BİR ÜRETİM İŞLETMESİNDEKİ ALICILAR VE SATICILAR HESAP DENETİMLERİ İÇİN BİR UYGULAMA.
- Authors
KARAVARDAR, Alper
- Abstract
Expert systems which are used in auditing are rule based decision support systems. Expert systems aim to improves audit activities' effectiveness and efficiency. Auditing process represents creating audit opinion by the auditors based on audit evidences. Mathematical theory of evidence helps decision makers for aggregating evidence's information which is related to the problem. Mathematical theory of evidence is a useful approach in expert systems for the audit work and gives a perspective which is suitable to the real world problems. In this study, mathematical theory of evidence was tried to be shown for auditing of accounts receivable and accounts payable. This study consists three sections. In the first section, international literature about expert systems and mathematical theory of evidence in auditing were examined. In the second section, an application in mathematical theory of evidence was implemented. In the last part of the study, results of application and study limitations were discussed.
- Publication
Uludağ Journal of Economy & Society / Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2014, Vol 33, Issue 2, p1
- ISSN
1301-3386
- Publication type
Article