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AUDIT 4.0 AND BEYOND

Year 2019, Volume: 12 Issue: 3, 809 - 834, 01.11.2019
https://doi.org/10.29067/muvu.479247

Abstract

The changes created by technological developments are
effective as far as our daily life, forcing us to adapt to a new world. Recent
developments, production processes have changed, unmanned factories, the period
of artificial intelligence and robotic use has begun.

The changes that occur due to the intensive use of
technological solutions in the production processes; provides manufacturing of
fast, accurate and sophisticated products. 4.0 Industry which was discussed on
a philosophical basis with the use of integrated advanced technologies, was
declared as Germany’s Federal Government Strategy in 2013. Industry 4.0 or 4th
Industrial Revolution is a collective term that includes many modern automation
systems, data exchanges and production technologies.

Within the framework of these developments, it is now
mandatory to consider audit as “Audit 4.0” in accordance with the philosophy of
Industry 4.0 and to design a future audit. Audit 4.0 is an audit approach that
compiles the financial and non-financial data provided by an entity and its
related parties based on the technology used by Industry 4.0 in accordance with
the Industry 4.0 environment.







All these dizzying developments are transforming the
accounting and auditing profession, and it is seen that this transformation
will continue with speed. Based on the researches on this subject, two different
future can be mentioned in the accounting and auditing profession.

References

  • ACCA; The Robots are Coming? Implications for Finance Shared Services, London 2015
  • American Accounting Association; Imagineering Audit 4.0, Journal Of Emerging Technologies In Accounting, Vol. 13, No. 1, 2016American Accounting Association; Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit andWorkforce Supplementation, Journal of Emerging Technologies In Accounting, Vol. 13, No. 2, 2016Carl Benedikt, F., Osborne, A.M., (2013) The Future Of Employment: How Susceptible Are Jobs To Computerisation? Susskind, D., (2017, 25 July)) The end of the Accounting Profession as we Know it? CA Today Appelbaum, D., Kogan, & A.,Vasarhelyi, A.M.,(2015) Moving Towards Continuous Audit And Big Data With Audit Analytics: World Continuous Auditing & Reporting Symposium Brown-Liburd, H., & Miklos A. Vasarhelyi; Big Data and Audit Evidence Journal of Emerging Technologies, AAAVol. 12. 1–16 Editorial Laudon, K.C.,& Laudon, J.P., (2014) Çeviri editörü: Uğur, Y. Yönetim Bilişim Sistemleri: Dijital İşletmeyi Yönetme, Ankara
  • Erdoğan, M., (2017) Sıfırıncı Yasa, MÖDAV Dergi, Cilt 19, Sayı 3
  • Vasarhelyi,A.M., Kogan, A., Alles, M., & Gal, G.,(2013) Predictive Audit Analytics: Evolving To a New Era; Newark, New JerseyIslam, A., M., (2017) Future of Accounting Profession: Three Major Changes and Implications for Teaching and ResearchSun, T., & Vasarhelyi,A.M., (2017) Deep Learning and the Future of Auditing: How an Evolving Technology Could Transform Analysis and Improve Judgment, The CPA JournalEU, Legal and Parliamentary Affairs Committee, 2017. European Civil Law Rules in Robotics, Brussels
  • Acatech, Securing the future of German manufacturing industry Recommendations for implementing the strategic initiative Industri 4.0 Final report of the Industrie 4.0, Working Group, Nisan 2013, Future role of Audit A More insightful Audit For A More Complex World, Forbes Insights

DENETİM 4.0 VE ÖTESİ

Year 2019, Volume: 12 Issue: 3, 809 - 834, 01.11.2019
https://doi.org/10.29067/muvu.479247

Abstract

Teknolojik
gelişmelerin yarattığı değişimler, günlük yaşantımıza kadar etkili olmakta,
insanları yeni bir dünyaya uyarlanmaya zorlamaktadır. Son gelişmeler, üretim
süreçlerini de değiştirmiş, insansız fabrikaların, yapay zekâ ve robotik
kullanımının dönemi başlamıştır.

Teknolojik
çözümlerin üretim süreçlerinde yoğun olarak kullanılmasıyla ortaya çıkan
değişimler ürünlerin; hızlı, hatasız ve sofistike olarak elde edilmesini
sağlamaktadır. İleri teknolojilerin bütünleşik kullanımıyla felsefi bir temelde
ele alınan “Endüstri 4.0”, 2013 yılında Almanya Federal Hükümet Stratejisi
olarak deklare edilmiştir. Endüstri 4.0 ya da 4. Sanayi Devrimi, birçok çağdaş
otomasyon sistemini, veri alışverişlerini ve üretim teknolojilerini içeren
kolektif bir terimdir.

Bu
gelişmeler çerçevesinde artık denetimi de, Endüstri 4.0 felsefesine uygun
biçimde “Denetim 4.0” olarak ele almak ve geleceğe yönelik bir denetim tasarımı
yapmak zorunlu hale gelmektedir. Denetim 4.0, Endüstri 4.0 tarafından
kullanılan teknolojiyi temel alarak, bir işletme ve onun ilişkili taraflarından
sağlanan finansal ve finansal olmayan veriyi ve bununla birlikte denetimle
ilişkili diğer veriyi, Endüstri 4.0 ortamına uygun olarak
derleyen bir denetim yaklaşımıdır.







Tüm
bu baş döndürücü gelişmeler, muhasebe ve denetim mesleğini, dönüştürmektedir ve
bu dönüşümün hızlanarak devam edeceği de görülmektedir. Bu konuda yapılan
araştırmalara da dayanarak muhasebe ve denetim mesleğinde iki farklı gelecekten
söz edilebilir.   

References

  • ACCA; The Robots are Coming? Implications for Finance Shared Services, London 2015
  • American Accounting Association; Imagineering Audit 4.0, Journal Of Emerging Technologies In Accounting, Vol. 13, No. 1, 2016American Accounting Association; Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit andWorkforce Supplementation, Journal of Emerging Technologies In Accounting, Vol. 13, No. 2, 2016Carl Benedikt, F., Osborne, A.M., (2013) The Future Of Employment: How Susceptible Are Jobs To Computerisation? Susskind, D., (2017, 25 July)) The end of the Accounting Profession as we Know it? CA Today Appelbaum, D., Kogan, & A.,Vasarhelyi, A.M.,(2015) Moving Towards Continuous Audit And Big Data With Audit Analytics: World Continuous Auditing & Reporting Symposium Brown-Liburd, H., & Miklos A. Vasarhelyi; Big Data and Audit Evidence Journal of Emerging Technologies, AAAVol. 12. 1–16 Editorial Laudon, K.C.,& Laudon, J.P., (2014) Çeviri editörü: Uğur, Y. Yönetim Bilişim Sistemleri: Dijital İşletmeyi Yönetme, Ankara
  • Erdoğan, M., (2017) Sıfırıncı Yasa, MÖDAV Dergi, Cilt 19, Sayı 3
  • Vasarhelyi,A.M., Kogan, A., Alles, M., & Gal, G.,(2013) Predictive Audit Analytics: Evolving To a New Era; Newark, New JerseyIslam, A., M., (2017) Future of Accounting Profession: Three Major Changes and Implications for Teaching and ResearchSun, T., & Vasarhelyi,A.M., (2017) Deep Learning and the Future of Auditing: How an Evolving Technology Could Transform Analysis and Improve Judgment, The CPA JournalEU, Legal and Parliamentary Affairs Committee, 2017. European Civil Law Rules in Robotics, Brussels
  • Acatech, Securing the future of German manufacturing industry Recommendations for implementing the strategic initiative Industri 4.0 Final report of the Industrie 4.0, Working Group, Nisan 2013, Future role of Audit A More insightful Audit For A More Complex World, Forbes Insights
There are 5 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Issue
Authors

Melih Erdoğan 0000-0001-7119-375X

Publication Date November 1, 2019
Submission Date November 6, 2018
Acceptance Date December 30, 2018
Published in Issue Year 2019 Volume: 12 Issue: 3

Cite

APA Erdoğan, M. (2019). DENETİM 4.0 VE ÖTESİ. Journal of Accounting and Taxation Studies, 12(3), 809-834. https://doi.org/10.29067/muvu.479247

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