The Impact of Artificial Intelligence, Blockchain and Other New Technologies on Detecting Fraudulent Financial Reporting: A Qualitative Analysis

Abstract

Technological developments are radically transforming many areas, including independent auditing. Technologies such as blockchain, machine learning, robotic process automation and artificial intelligence are among the prominent tools in this transformation. This study aims to examine the effects of developing technologies (blockchain, robotic process automation, machine learning, and artificial intelligence) on independent auditing processes and the detection of fraudulent financial reporting. In accordance with the qualitative research design, semi-structured interviews were conducted with 10 independent auditing experts in Türkiye and the obtained data were analyzed using MAXQDA 2024 Pro software. The findings show that blockchain technology can enable the transition from retrospective auditing to continuous auditing; robotic process automation can increase audit efficiency by reducing repetitive processes; and artificial intelligence applications can increase quality by reducing audit time and cost. This study contributes to the literature by providing a qualitative framework on how the independent auditing profession is reshaped in the digital transformation process.

Keywords

• Fraudulent Financial Reporting
• Blockchain
• Machine Learning
• Robotic Process Automation
• Artificial Intelligence

Yapay Zekâ, Blok Zinciri ve Diğer Yeni Teknolojilerin Hileli Finansal Raporlamanın Tespitine Etkisi: Nitel Bir Analiz

Abstract

Teknolojik gelişmeler, bağımsız denetim de dâhil olmak üzere birçok alanı köklü biçimde dönüştürmektedir. Blok zinciri, makine öğrenimi, robotik süreç otomasyonu ve yapay zekâ gibi teknolojiler bu dönüşümde öne çıkan araçlar arasında yer almaktadır. Bu çalışma, gelişen teknolojilerin (blok zinciri, robotik süreç otomasyonu, makine öğrenimi ve yapay zekâ) bağımsız denetim süreçleri ile hileli finansal raporlamanın tespitindeki etkilerini incelemeyi amaçlamaktadır. Nitel araştırma desenine uygun olarak, Türkiye'de bağımsız denetim alanında uzman 10 kişiyle yarı yapılandırılmış görüşmeler gerçekleştirilmiş ve elde edilen veriler MAXQDA 2024 Pro yazılımı aracılığıyla analiz edilmiştir. Bulgular, blok zinciri teknolojisinin geçmişe dönük denetimden sürekli denetime geçişi mümkün kılabileceğini; robotik süreç otomasyonunun tekrarlayan işlemleri azaltarak denetim verimliliğini artırabileceğini; yapay zekâ uygulamalarının ise denetim süresini ve maliyetini azaltarak kaliteyi artırabileceğini göstermektedir. Bu çalışma, bağımsız denetim mesleğinin dijital dönüşüm sürecinde nasıl yeniden şekillendiğine dair nitel bir çerçeve sunarak literatüre katkı sağlamaktadır.

Keywords

• Hileli Finansal Raporlama
• Blok Zinciri
• Makine Öğrenimi
• Robotik Süreç Otomasyonu
• Yapay Zekâ

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