@article{2020,title={AN EVALUATION OF MANIPULATION DETECTION THROUGH RATIO ANALYSIS APPLIED ON FINANCIAL STATEMENTS AND A PRACTICE IN TEXTILE SECTOR},abstractNode={Economic fluctuations and changes in the world have made it necessary for companies to establish strong control mechanisms, to ensure stable and sustainable growth, and to establish a strong audit and analysis system. The aim of this research is to determine error and fraud by ratio analysis technique. In the research, textile sector was determined as a sample research area. In this study, ratio analysis was performed based on the financial statements of the company for the three accounting periods and the data obtained were evaluated. Firstly, by reviewing the financial statements of the items that have changed abnormally over the years, the necessary procedures for errors and fraud audits have been performed regarding the items that are found to be red flags. The necessary internal control system was examined in detail in Teksil company and all related group companies, and all financial statements of the group company were subjected to the necessary ratio analysis and necessary error and fraud auditing studies were initiated on the items showing significant and rapid changes. The results of the implementation and the works that are expected to be carried out by the company in order to establish the internal control system and ensure its sustainable effectiveness are included. },author={Nalan GÜNDÜZALP ALTINGÖZ},year={2020},journal={The Journal of Social Sciences}}