Detection of fraudulent transactions using artificial neural networks and decision tree methods
Yıl: 2023 Cilt: 11 Sayı: 2 Sayfa Aralığı: 451 - 467 Metin Dili: İngilizce DOI: 10.15295/bmij.v11i2.2200 İndeks Tarihi: 10-07-2023
Detection of fraudulent transactions using artificial neural networks and decision tree methods
Öz: The accounting systems generate a large amount of data due to financial transactions. Intentionally fraudulent transactions can occur in high-dimensional and large numbers of emerging data. While many methods can be used for the estimation and detection of fraudulent transactions in accounting, which differ in the audit process, scope and application method, data mining methods can also be used today due to a large number of data and the desire not to narrow the scope of the audit. This study tested the accuracy of detecting fraudulent transactions using artificial neural networks and decision tree methods. According to the results of the analysis test data set for detecting fraud or error risk, 99.7981% accuracy was obtained in the artificial neural networks method and 99.9899% in the decision tree method.
Anahtar Kelime: Yapay sinir ağları ve karar ağacı yöntemleri kullanılarak hileli işlemlerin tespiti
Öz: Muhasebe sistemleri, finansal işlemler nedeniyle büyük miktarda veri üretir. Ortaya çıkan yüksek boyutlu ve çok sayıdaki bu verilerde bilerek hileli işlemler gerçekleşebilir. Muhasebede hileli işlemlerin tahmini ve tespiti için denetim süreci, kapsamı, uygulanma metodu farklılık gösteren birçok yöntem kullanılabilmekteyken günümüzde veri sayısının çok fazla olması ve denetim kapsamını daraltmama isteği gibi sebeplerle veri madenciliği yöntemleri de kullanılabilmektedir. Bu çalışmada yapay sinir ağları ve karar ağacı yöntemleri kullanılarak hileli işlemlerin tespitinin doğruluğu test edilmiştir. Hile veya hata riskinin tespiti için yapılan analiz test veri seti sonuçlarına göre yapay sinir ağları yönteminde %99.7981, karar ağacı yönteminde %99.9899 doğruluk elde edilmiştir.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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| APA | ISIK Y, Kefe İ, SAGLAR J (2023). Detection of fraudulent transactions using artificial neural networks and decision tree methods. , 451 - 467. 10.15295/bmij.v11i2.2200 |
| Chicago | ISIK YUSUF,Kefe İlker,SAGLAR JALE Detection of fraudulent transactions using artificial neural networks and decision tree methods. (2023): 451 - 467. 10.15295/bmij.v11i2.2200 |
| MLA | ISIK YUSUF,Kefe İlker,SAGLAR JALE Detection of fraudulent transactions using artificial neural networks and decision tree methods. , 2023, ss.451 - 467. 10.15295/bmij.v11i2.2200 |
| AMA | ISIK Y,Kefe İ,SAGLAR J Detection of fraudulent transactions using artificial neural networks and decision tree methods. . 2023; 451 - 467. 10.15295/bmij.v11i2.2200 |
| Vancouver | ISIK Y,Kefe İ,SAGLAR J Detection of fraudulent transactions using artificial neural networks and decision tree methods. . 2023; 451 - 467. 10.15295/bmij.v11i2.2200 |
| IEEE | ISIK Y,Kefe İ,SAGLAR J "Detection of fraudulent transactions using artificial neural networks and decision tree methods." , ss.451 - 467, 2023. 10.15295/bmij.v11i2.2200 |
| ISNAD | ISIK, YUSUF vd. "Detection of fraudulent transactions using artificial neural networks and decision tree methods". (2023), 451-467. https://doi.org/10.15295/bmij.v11i2.2200 |
| APA | ISIK Y, Kefe İ, SAGLAR J (2023). Detection of fraudulent transactions using artificial neural networks and decision tree methods. Business and Management Studies: An International Journal, 11(2), 451 - 467. 10.15295/bmij.v11i2.2200 |
| Chicago | ISIK YUSUF,Kefe İlker,SAGLAR JALE Detection of fraudulent transactions using artificial neural networks and decision tree methods. Business and Management Studies: An International Journal 11, no.2 (2023): 451 - 467. 10.15295/bmij.v11i2.2200 |
| MLA | ISIK YUSUF,Kefe İlker,SAGLAR JALE Detection of fraudulent transactions using artificial neural networks and decision tree methods. Business and Management Studies: An International Journal, vol.11, no.2, 2023, ss.451 - 467. 10.15295/bmij.v11i2.2200 |
| AMA | ISIK Y,Kefe İ,SAGLAR J Detection of fraudulent transactions using artificial neural networks and decision tree methods. Business and Management Studies: An International Journal. 2023; 11(2): 451 - 467. 10.15295/bmij.v11i2.2200 |
| Vancouver | ISIK Y,Kefe İ,SAGLAR J Detection of fraudulent transactions using artificial neural networks and decision tree methods. Business and Management Studies: An International Journal. 2023; 11(2): 451 - 467. 10.15295/bmij.v11i2.2200 |
| IEEE | ISIK Y,Kefe İ,SAGLAR J "Detection of fraudulent transactions using artificial neural networks and decision tree methods." Business and Management Studies: An International Journal, 11, ss.451 - 467, 2023. 10.15295/bmij.v11i2.2200 |
| ISNAD | ISIK, YUSUF vd. "Detection of fraudulent transactions using artificial neural networks and decision tree methods". Business and Management Studies: An International Journal 11/2 (2023), 451-467. https://doi.org/10.15295/bmij.v11i2.2200 |
