YAPAY ZEKA VE İÇ DENETİM PERSONEL UYGULAMALARI: DENETÇİLERDEN BEKLENEN FARKLI BECERİLER

Yıl 2024, Sayı: 31, 7 - 17, 01.12.2024

Korhan Arun

https://doi.org/10.58348/denetisim.1519491

Öz

Yapay zekanın (YZ) iç denetim uygulamalarına entegrasyonu, denetçilerin ihtiyaç duyduğu beceri setlerinde önemli bir dönüşümü gerektirmiştir. Bu makale, iç denetçilerin hızla değişen teknolojik ortamda etkili kalabilmeleri için gerekli olan, gelişen yetkinlikleri araştırmaktadır. Yapay zeka yetenekleri geliştikçe denetçilerin yalnızca risk yönetimi ve iç kontrol bilgisi gibi geleneksel teknik becerilere değil, aynı zamanda etkili iletişim, eleştirel düşünme ve etik davranış dahil olmak üzere güçlü sosyal becerilere de sahip olmaları gerektiğini göstermektedir. Literatürde sürekli öğrenmenin ve mesleki gelişimin önemi vurgulanmakta ve denetçilerin hedeflenen çalıştaylar ve sertifikalar aracılığıyla uzmanlıklarını proaktif olarak geliştirme fırsatlarını aramaları gerektiği vurgulanmaktadır. Ayrıca, denetçilerin faaliyet gösterdiği kültürel bağlam, ihtiyaç duyulan belirli becerileri etkiler; hiyerarşik kültürler karar alma ve protokollere bağlılığa öncelik verirken klan kültürleri ekip çalışmasına ve kişilerarası ilişkilere öncelik vermesinin önemi ortaya çıkmıştır. Sonuçta, yapay zekaya ve denetim mesleğinin değişen taleplerine başarılı bir şekilde uyum sağlamak, hem bilişsel hem de duygusal beceri setlerinin kapsamlı bir şekilde anlaşılmasına bağlıdır ve denetçilerin kuruluşlarına değer katmak için sürekli olarak gelişmelerinin gerekliliktir.

Anahtar Kelimeler

İç Denetim, Yapay Zeka, Denetçilerin Becerileri, Personel Yönetim Uygulamaları

ARTIFICIAL INTELLIGENCE AND INTERNAL AUDIT STAFFING PRACTICES: NECESSITATING A DIFFERENT SKILL SET FROM AUDITORS

Öz

The integration of artificial intelligence (AI) into internal auditing practices has necessitated a significant transformation in the skill sets required of auditors. This paper explores the evolving competencies essential for internal auditors to remain effective in a rapidly changing technological landscape. As AI capabilities advance, auditors must not only possess traditional technical skills, such as risk management and knowledge of internal controls, but also a robust array of soft skills, including effective communication, critical thinking, and ethical conduct. The literature emphasizes the importance of continuous learning and professional development, highlighting that auditors should proactively seek opportunities to enhance their expertise through targeted workshops and certifications. Furthermore, the cultural context in which auditors operate influences the specific skills needed, with hierarchical cultures placing a premium on decision-making and adherence to protocols, while clan cultures prioritize teamwork and interpersonal relationships. Ultimately, the successful adaptation to AI and the changing demands of the auditing profession hinges on a comprehensive understanding of both cognitive and emotional skill sets, underscoring the necessity for auditors to evolve continuously to add value within their organizations.

Anahtar Kelimeler

Internal Audit, Artificial Intelligence, Auditors Skill Set, Staffing Practices

Kaynakça

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