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Suleyman Demirel Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu

Meltem Karaatli (), Serpil Senal () and Mahmut Sami Ozturk ()
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Meltem Karaatli: Suleyman Demirel Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu
Serpil Senal: Suleyman Demirel Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Turizm Isletmeciligi Bolumu
Mahmut Sami Ozturk: Suleyman Demirel Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu

Ege Academic Review, 2014, vol. 14, issue 4, 637-648

Abstract: Bu arastirmanin amaci, bagimsiz denetim surecinin planlama asamasinda analitik inceleme teknigi olarak yapay sinir agi yonteminin kullaniminin gosterilmesidir. Bu baglamda calismada, denetim sureci, analitik inceleme proseduru ve tekniklerinden bahsedilmekte ve yapay sinir aglarinin denetciye ve denetim surecine sagladigi kolayliklar ortaya konulmaktadir. Borsa Istanbul’da imalat sektorunde islem goren bir isletmenin Mart 2004–Aralik 2012 donemindeki denetimden gecmis 8 yillik finansal tablolari kullanilmaktadir. Calismanin sonucunda yapay sinir aglari yonteminin iyi bir tahmin araci oldugu gorulmektedir

Keywords: Yapay sinir aglari; bagimsiz denetim; analitik inceleme proseduru. (search for similar items in EconPapers)
JEL-codes: C45 M42 (search for similar items in EconPapers)
Date: 2014
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