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)

  • Mustafa Said

Journal volume & issue
Vol. 25, no. 3
pp. 849 – 861

Abstract

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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.

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