Abstract
İş dünyasında bilgi teknolojisi ürünlerinin artması ile birlikte işletmelerin faaliyetlerinin yapısı, yönü ve işleyişi önemli bir değişime uğramış ve iç denetim faaliyetleri de bu durumdan kendisine düşen payı almıştır. Özellikle yapay zekâ, veri madenciliği, makine öğrenmesi, büyük veri analitiği ve robotik süreç otomasyonlarının kullanımın artması ve yaygınlaşması akıllı otomasyon teknolojisi kavramını ortaya çıkarmıştır. Sonucunda işletmecilik faaliyetlerinde kullanımı merak konusu olmuş iç denetim faaliyetlerinin gelecekteki rolü ise sorgulanmaya başlanmıştır. Bu çalışmada iç denetim faaliyetlerinde akıllı otomasyon teknolojisi ürünlerinin kullanımı ve iç denetim mesleğinin geleceğindeki rolünün belirlenmesi amaçlanmıştır. Çalışmanın amacı doğrultusunda uygulamada erişim güçlüğü yaşanması ve söz konusu ürünlerin kullanımının Türkiye’de sınırlı olmasından dolayı iç denetimde akıllı otomasyon teknolojisi kullanımı teorik bir perspektiften ele alınmıştır. Gelecekte yapılması öngörülen çalışmalara atıflar yapılarak bazı önerilerde bulunulmuştur.
References
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USE OF INTELLIGENT AUTOMATION TECHNOLOGIES IN INTERNAL AUDIT: ROBOTIC PROCESS AUTOMATION AND COGNITIVE INTELLIGENCE
Abstract
With the increase in information technology products in the business world, the structure, direction and functioning of businesses have undergone a significant change and internal audit activities have taken their share from this situation. The increasing and widespread use of artificial intelligence, data mining, machine learning, big data analytics and robotic process automations has revealed the concept of intelligent automation technology, and the future role of internal audit activities, whose use in business operations has been a curiosity, has begun to be questioned. In this study, it is aimed to investigate the use of intelligent automation technology products in internal audit activities and their role in the future of the internal audit profession. The difficulties encountered in practice access and use of these products in Turkey due to limited in line with the purpose of the study, the use of smart automation technology in internal auditing has been discussed from a theoretical perspective, and some suggestions have been made by referring to the studies foreseen in the future.
References
- ACCA Raporu. (2016). Professional accountants – the future: Drivers of change and future skills. https://www.accaglobal.com/content/dam/members-beta/docs/ea-patf-drivers-ofchange-and-future-skills.pdf. (14.04.2020)
- Deloitte (2020). Adopting automation in internal audit Using robotic process automation and cognitive intelligence to fortify the third line of defense https://www2.deloitte.com/content/dam/Deloitte/us/Documents/risk/adopting-robotic-process-automation-in-internal-audit.pdf
- Erdoğan, M. (2019). Denetim 4.0 ve Ötesi, Muhasebe ve Vergi Uygulamaları Dergisi, 12 (3), 809- 834.
- EY (2018). IIA/ISACA/ACFE Joint Conference, https://chapters.theiia.org/Orange%20County/IIA%20OC%20Presentation%20Downloads/2018%20Spring%20Conference/16.%20Robotic%20Process%20Automation%20(Alex%20Burke%20and%20Kala%20Duraiswamy).pdf
- Gacar, A. (2019). Yapay Zekâ Ve Yapay Zekânın Muhasebe Mesleğine Olan Etkileri: Türkiye’ye Yönelik Fırsat Ve Tehditler, Balkan Sosyal Bilimler Dergisi, 19, 389-394.
- Huang, F. and Vasarhelyi, M. A. (2019). Applying Robotic Process Automation (RPA) İn Auditing: A Framework. International Journal of Accounting Information Systems 35, 1-11.
- ICAEW. (2017). Artificial intelligence and the future of accountancy. https://www.icaew.com/- /media/corporate/files/technical/information-technology/technology/artificialintelligence-report.ashx?la=en. (17.04.2020)
- IIA (2017a), Küresel Bakış Açıları ve Anlayışlar: Yapay Zekâ I, https://www.tide.org.tr/file/documents/pdf/GPAI-Artificial-Intelligence-Part-IRevised. pdf , (18.04.2020).
- IIA (2017b), Küresel Bakış Açıları ve Anlayışlar: Yapay Zekâ II, https://www.tide.org.tr/file/documents/pdf/GPAI-Artificial-Intelligence-Part-II%20Revised.PDF (18.04.2020).
- Jedrzejka, D. (2019). Robotic Process Automation And İts İmpact On Accounting. Zeszyty Teoretyczne Rachunkowości, Stowarzyszenie Księgowych tom 105 (161), 137−166.
- Kokina, J. And Davenport, T.H. (2017). The Emergence Of Artificial Intelligence: How Automation İs Changing Auditing. Journal Of Emergıng Technologıes In Accountıng, 14(1), 115–122.
- KPMG (2018a). Robotic Process Automation, https://assets.kpmg/content/dam/kpmg/nl/pdf/2018/advisory/internal-audit-and-robotic-process-automation.pdf
- KPMG (2018b). Internal audit and Intelligent Automation. https://assets.kpmg/content/dam/kpmg/ch/pdf/intelligent-automation-and-internal-audit.pdf (22.09.2020)
- Kurnaz, N. ve Kestane, A. (2020). Interdisciplinary Public Finance, Business and Economics Studies Volume III, Peter Lang GmbH, ISBN 978-3-631-81896-1 (Print), The Effect of Artificial Intelligence on Internal Audit, 383-394.
- Kurnaz, N. ve Kestane, A. (2020). Denetimde Seçme Konular 4 İç Denetim iç Kontrol Sektörel Uygulamalar, Gazi Kitabevi, ISBN: 978-625-7045-68-1, Ankara. Bölüm adı: Blokzincir Teknolojisi ve İç Denetim, 1-34.
- PWC (2018). Moving at the speed of innovation The foundational tools and talents of technology-enabled Internal Audit. www.pwc.com/us/2018internalauditstudy (22.09.2020).
- Schoop, R., Colombo, A.W., Suessmann B. and Neubert, R. (2002). Industrial Experiences, Trends and Future Requirements on Agent-based Intelligent Automation. https://ieeexplore.ieee.org/document/1182870 (22.09.2020)
- Ting-Po I , Randy Smith , Sam Guhan , Ken Taksen , Mark Vavra , Douglas Myers , Hearn, T.W.M. (2002). Intelligent automation of high-performance liquid chromatography method development by means of a real-time knowledge-based approach. Journal of Chromatography A, 972, 27–43.
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Business Administration |
| Journal Section | Issue |
| Authors | |
| Publication Date | July 1, 2021 |
| Submission Date | October 6, 2020 |
| Acceptance Date | December 25, 2020 |
| Published in Issue | Year 2021 Volume: 14 Issue: 2 |
Cited By
ROBOTIC PROCESS AUTOMATION FROM ACCOUNTING INFORMATION SYSTEM PERSPECTIVE
Aydın İktisat Fakültesi Dergisi
https://doi.org/10.53839/aifd.1088979
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