Implemention of Benford analysis for electronic invoice audit

e-Invoicing Application in Turkey has been implemented since 2010. But after 2014 it has reached widespread usage by government regulation and as of 2017 the number of e-invoice users has exceeded sixty thousands. Generating invoices according to a single standard in electronic environment has made it easier to analyze and inspect through the data. In this case, the analyzes can be performed on the whole of the data rather than on a specific sample. The statistical methods can provide many descriptive information about the mass of the person in hand, and certain analysis models are also guide for auditing. The Benford Analysis is known as one of the most common methods of detecting fraud. In this article, it is explained that how to apply Benford Analysis on e-invoicing data and interpreted the results via real sample application. This article has been realized as an output of the Idea Technology Solutions R&D Center TEYDEB project is named ELICIT: E-Invoice Compatibility and Cheating Audit Project.