TY  - JOUR
T1  - ARTIFICIAL INTELLIGENCE IN AUDITING: OPPORTUNITIES, CHALLENGES, AND FUTURE DIRECTIONS
TT  - Denetimde Yapay Zekâ: Fırsatlar, Zorluklar ve Gelecek Perspektifleri
AU  - Fırat, Zehra
PY  - 2025
DA  - June
Y2  - 2025
DO  - 10.31460/mbdd.1577715
JF  - Muhasebe Bilim Dünyası Dergisi
JO  - MODAV-MBDD
PB  - Muhasebe Öğretim Üyeleri Bilim Ve Dayanışma Vakfı
WT  - DergiPark
SN  - 2564-7164
SP  - 77
EP  - 95
VL  - 27
IS  - 2
LA  - en
AB  - Amid growing data complexity, artificial intelligence (AI) holds transformative potential for auditing. This study explores AI’s role in enhancing audit efficiency and effectiveness, employing a qualitative research design based on secondary sources. It delves into the impacts of AI-driven technologies, like machine learning, on risk assessment, anomaly detection, and continuous auditing. While AI offers substantial benefits such as improved speed and accuracy, challenges related to data privacy, skills adaptation, and ethics persist. The paper calls for regulatory frameworks and skill sets to address them, providing practical guidelines for professionals and regulators and contributes to understanding AI’s transformative role in auditing.
KW  - Artificial Intelligence
KW  - Auditing
KW  - Risk Assessment
KW  - Ethical Issues
N2  - Artan veri karmaşıklığı çağında, Yapay Zekâ (YZ) denetim için dönüştürücü bir potansiyele sahiptir. Bu çalışmada, ikincil kaynaklara dayanan nitel bir araştırma yöntemi kullanılarak YZ’nin denetim verimliliği ve etkinliğini artırmadaki rolü incelenmiştir. Makine öğrenmesi gibi YZ destekli teknolojilerin risk değerlendirmesi, anormallik tespiti ve sürekli denetim üzerindeki etkilerine odaklanılmıştır. YZ, hız ve doğruluk gibi önemli faydalar sağlarken, veri gizliliği, yetkinliklerin uyarlanması ve etik konularla ilgili zorluklar devam etmektedir. Bu çalışmada, bu sorunları ele almak için düzenleyici çerçeveler ve beceri setlerinin geliştirilmesi gerektiği vurgulanmış ve profesyonellere ve düzenleyicilere pratik öneriler sunulmuştur. Bu çalışma ile, denetimde YZ’nin dönüştürücü rolünün anlaşılmasına katkı sağlanması amaçlanmıştır.
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UR  - https://doi.org/10.31460/mbdd.1577715
L1  - https://dergipark.org.tr/tr/download/article-file/4332869
ER  -