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Journals / Muhasebe ve Denetime Bakış / 2026 / Cilt: 26 Sayı: 79

THE POWER OF DATA ANALYTICS IN PREVENTING ERRORS AND FRAUD IN ACCOUNTING SYSTEMS

MUHASEBE SİSTEMLERİNDE HATA VE DOLANDIRICILIĞI ÖNLEMEDE VERİ ANALİTİĞİNİN GÜCÜ

Mustafa Yılmaz İçerli(AKSARAY ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ)0000-0001-7390-0980
Tülay Özbek Kabadayi(YOZGAT BOZOK ÜNİVERSİTESİ, MESLEK YÜKSEKOKULU, BÜRO HİZMETLERİ VE SEKRETERLİK BÖLÜMÜ)0000-0001-9896-4171
Pages
493–510
Publication Date
2026-09-22
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

By presenting case studies of successful “Big Data Analytics” (BDA) applications, the study seeks to emphasize their positive effects on fraud prevention and financial security, while providing guidance in shaping the future of fraud prevention strategies.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Following rapid developments in science and technology, big data has emerged as a crucial element of contemporary society, revolutionizing the way we collect, analyze, and utilize information.
📊
Key Findings & Data:The integration of big data into accounting and auditing practices has witnessed a steady and broad trajectory, fundamentally reshaping traditional approaches to financial analysis, risk assessment, and compliance monitoring.
💡
Conclusion & Impact:By presenting case studies of successful “Big Data Analytics” (BDA) applications, the study seeks to emphasize their positive effects on fraud prevention and financial security, while providing guidance in shaping the future of fraud prevention strategies.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Büyük Veri · Veri Analitiği · Hata

Abstract

Following rapid developments in science and technology, big data has emerged as a crucial element of contemporary society, revolutionizing the way we collect, analyze, and utilize information. The integration of big data into accounting and auditing practices has witnessed a steady and broad trajectory, fundamentally reshaping traditional approaches to financial analysis, risk assessment, and compliance monitoring. In the face of increasing fraud and fraudulent activities, financial institutions require innovative and timely detection methods. This study aims to examine the impact of the big data era and analytics on the fields of accounting and auditing, underscoring the transformative potential of big data analytics and highlighting its critical role in the ongoing fight against fraud. By presenting case studies of successful “Big Data Analytics” (BDA) applications, the study seeks to emphasize their positive effects on fraud prevention and financial security, while providing guidance in shaping the future of fraud prevention strategies.

Özet

Bilim ve teknolojideki hızlı gelişmelerin ardından büyük veri; bilgi toplama, analiz etme ve kullanma şeklimizde devrim yaratarak çağdaş toplumun çok önemli bir unsuru olarak ortaya çıkmıştır. Büyük verinin muhasebe ve denetim uygulamalarına entegrasyonu; finansal analiz, risk değerlendirmesi ve uygunluk izlemesine yönelik geleneksel yaklaşımları temelden yeniden şekillendiren bir durum olmuştur. Finans kurumları başta olmak üzere hemen hemen tüm kurumlar, dolandırıcılık ve hile faaliyetlerinin artmasıyla birlikte, yenilikçi ve zamanında tespit yöntemlerine ihtiyaç duymaktadır. Bu çalışma, büyük veri çağının ve analitiğinin muhasebe ile denetim alanları üzerindeki etkisini incelemeyi, büyük veri analitiğinin dönüştürücü potansiyelinin altını çizmeyi ve dolandırıcılığa karşı devam eden mücadeledeki kritik rolünü vurgulamayı amaçlamaktadır. Çalışma, başarılı “Büyük Veri Analitiği” (BVA) uygulamalarından örnek olaylar sunarak, bunların dolandırıcılığın önlenmesi ve finansal güvenlik üzerindeki olumlu etkilerini vurgulamayı ve dolandırıcılığı önleme stratejilerinin geleceğini şekillendirmede rehberlik etmeyi hedeflemektedir.

🔖

Cite This Article

İçerli, M. Y., Kabadayi, T. Ö., *, T. Ö. K. (2026). THE POWER OF DATA ANALYTICS IN PREVENTING ERRORS AND FRAUD IN ACCOUNTING SYSTEMS. Muhasebe ve Denetime Bakış, Cilt: 26 Sayı: 79, 493–510. https://doi.org/10.55322/mdbakis.1930708

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