Document Type: Others
Islamic Azad University, Electronic Unit, Department of Computer Engineering, Tehran, Iran
Amirkabir University of Technology, Department of Computer Engineering and Information Technology, ,Tehran, Iran
Audit has become an essential topic in the world because there is much evidence about deliberate manipulations in the reports. One of the concerns in the field of audit is discovery and search of the financial statements and the high volume of bulk data. This study tried to suggest the appropriate method to detect these frauds due to the data which has been available and a proposed algorithm. Research data of the Greek companies have been used and the results of output show that about 83 percent correct prediction are shown in the output.