COMMUNICATION EFFECTS OF COMPLIANCE AUDIT SOFTWARE IN DIGITAL TRANSFORMATION

Abstract

This study examines the communication effects of compliance audit software within the context of digital transformation in public auditing. Auditing extends beyond the execution of technical procedures and represents a multidimensional communication activity involving interaction, negotiation, and meaning-making between auditors and auditees. From this perspective, the study explores how software-based auditing practices influence communication processes by reducing communication failures while simultaneously generating new constraints. The research adopts a mixed-methods design, combining a conceptual case analysis conducted through the compliance audit software Adjuster with a descriptive survey administered in 2024 to 27 internal auditors working across different public institutions. The findings demonstrate that standardized workflows, traceable documentation systems, and automated guidance mechanisms significantly reduce audit preparation time and help minimize process-related communication failures. A majority of participants anticipate time savings exceeding 30 percent through the use of digital audit platforms. At the same time, the results indicate that software-mediated communication may limit key communicative dimensions such as empathy, contextual understanding, and emotional interaction, particularly in the transmission of critical audit findings. In conclusion, the study suggests that a hybrid communication model—combining software-based procedural discipline with the semantic richness of face-to-face interaction—offers a more effective approach and provides practical implications for digital transformation policies in public auditing.

Keywords

• Organizational Communication
• Audit
• Digital Transformation
• Media Richness Theory

UYUM DENETİM YAZILIMLARININ DİJİTAL DÖNÜŞÜMDEKİ İLETİŞİMSEL ETKİLERİ

Abstract

Bu çalışma, kamu denetiminde dijital dönüşümün, uyum denetim yazılımları aracılığıyla iletişim süreçlerini nasıl dönüştürdüğünü incelemektedir. Denetim, yalnızca teknik prosedürlerin uygulanmasından ibaret olmayıp, denetçi ile denetlenen arasındaki etkileşim, müzakere ve anlam üretimi süreçlerini içeren çok boyutlu bir iletişim faaliyetidir. Bu bağlamda araştırma, yazılım tabanlı denetim uygulamalarının iletişim kazalarını önlemedeki rolünü, süreçsel kazanımlar ve iletişimsel sınırlılıklar ekseninde ele almaktadır. Çalışma, karma yöntemli bir araştırma deseniyle kurgulanmış olup; Adjuster adlı uyum denetim yazılımı üzerinden yürütülen kavramsal bir vaka analizi ile 2024 yılında farklı kamu kurumlarında görev yapan 27 iç denetçiye uygulanan betimleyici anket çalışmasını bir araya getirmektedir. Bulgular, denetim yazılımlarının standartlaştırılmış iş akışları, izlenebilir kayıt sistemleri ve otomatik yönlendirme mekanizmaları sayesinde denetime hazırlık süresini azalttığını ve süreçsel iletişim kazalarını önemli ölçüde sınırladığını göstermektedir. Katılımcıların büyük çoğunluğu dijital platformlar sayesinde %30’un üzerinde zaman tasarrufu sağlanacağını öngörmektedir. Bununla birlikte, yazılım tabanlı iletişimin empati, bağlam ve duygusal etkileşim gibi iletişimsel boyutları sınırlayabildiği; bu durumun özellikle kritik bulguların iletilmesinde ilişkisel riskler doğurabileceği tespit edilmiştir. Sonuç olarak çalışma, denetimde yazılım temelli süreçsel disiplin ile yüz yüze iletişimin anlamsal zenginliğini birleştiren hibrit bir iletişim modelinin en etkin yaklaşım olduğunu ortaya koymakta ve kamu denetiminde dijitalleşme politikalarına yönelik uygulamaya dönük çıkarımlar sunmaktadır.

Keywords

• Organizasyonel İletişim
• Denetim
• Dijital Dönüşüm
• Medya Zenginliği Teorisi

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