Dijital analysis techniques used in audit and a model suggestion audit planning with multilayer artificial neural networks

Businesses are always vulnerable to mistakes and delinquencies due to the organizational structures they have. These errors and tricks are becoming more and more complicated with the developing technology in the 21st century. This is why businesses are constantly and regularly working to protect business owners and partners, both internally and externally by auditors. It is necessary to determine the targets of auditing by calculating the risk elements of the enterprises which become more complicated with the technology developed with today's economic structures. In enterprises, the number of transactions made during the activity period is increasing. Depending on the number of transactions, the number of data used in the business is also increasing. Together with the mathematical and statistical methods used in enterprises, it has become very difficult to operate without using information technologies, and at the same time, it is very time consuming and costly. In this study; using digital analysis techniques, these techniques are not appropriate to the data set as the deception auditing purposes. Investigations have been conducted to identify those who are likely to cheat on the data. This study consists of three parts; the first section contains basic terms of audit, error, fraud, audit and types of audit. In the second chapter; digital analysis, digital analysis techniques used in the discovery of accounting tricks. The third and final section is; Application was made using X's 11-year data. Suspected data were analyzed by artificial neural network analysis, fitness analysis was conducted and it was determined whether there was any fraud in terms of accounting Keywords: Audit, Audit Types, Audit Planning, Trick, Error, Digital Analysis, Artificial Neural Networks