Yönetim ve Ekonomi (Dec 2018)
Benford Yasasının Veri Doğruluğunun Değerlendirilmesi Amaçlı Kullanımı: Hastane Verileri İçin Bir Uygulama(Examining Data Accuracy With Benford’s Law: An Application for Hospital Data)
Abstract
ABSTRACT The purpose of this study is to demonstrate Benford Law’s -which has been used frequently used for fraud auditing- for data validation. Conformity of three hospital administrational data (number of policlinic visits, emergency department visits and x-ray transactions) which is used for healthcare planning, resource allocation and performance evaluation with Benford’s Law is determined by chi-square test. It is determined that, utilization of this conveniently practicable tool for data validation would be beneficial for higher quality data.