Denetimde İş Zekâsı Uygulamalarının Artı ve Eksileri

Öz

İşletmeler, son yıllarda işletme odaklı yeni teknolojilerin sürekli gelişmesiyle önemli ölçüde değişmektedir. Yapılan araştırmalar, temel programlama diliyle başlayan olayların artık neredeyse tüm işletme fonksiyonlarını etkileyen akıllı yazılım araçlarına doğru genişlediğini göstermektedir. Denetim, bu gelişen teknolojilerden etkilenen fonksiyonlardan biridir. Bu çalışma, gelişen önemli teknolojilerden biri olan iş zekâsı uygulamalarının işletmelerin bağımsız denetimlerinde uygulanmasının artı ve eksi yönlerine dikkat çekmeyi amaçlamaktadır. Çalışma bu kapsamda, denetimde iş zekasının uygulanmasına ilişkin bir literatür taramasına dayanmaktadır. Yapılan literatür taraması, iş zekâsı uygulamalarının denetimde kullanımının avantajlarının dezavantajlarından daha ağır bastığını ve bu dezavantajların birçoğunun da önlenebilecek şekilde olduğunu göstermektedir. Bu doğrultuda, iş zekâsı sisteminin denetim fonksiyonunun performansını iyileştirmek için çeşitli faydalar sağlayan bir fırsat sunduğu görülmektedir.

Anahtar Kelimeler

• İş Zekası
• Denetim
• Bilgi Teknolojisi

The Pros and Cons of Business Intelligence Applications in Auditing

Abstract

Businesses have changed dramatically in recent decades, with continuous advancements in new technology business-oriented strategies. Research has shown that the phenomenon that started with basic programming has now expanded to smart software tools that affect nearly all functions. Auditing is one of the functions affected by newly emerging technologies. This paper is based on a literature review that the pros and cons of applying business intelligence, which is an important emerging technology, in auditing. The results of the literature review have shown that the advantages of using business intelligence in auditing outweigh the disadvantages. Accordingly, the business intelligence system provides several benefits that are reflected as an opportunity to improve the performance of auditing functions.

Keywords

• Business Intelligence
• Auditing
• Information Technology

Kaynakça

1. ACCA. (2019). Audit and technology. Retrieved from https://www.accaglobal.com/content/dam/ACCA_G lobal/professional-insights/audit-and-tech/pi-auditand-technology.pdf
2. Ain, N., Vaia, G., DeLone, W. H., & Waheed, M. (2019). Two decades of research on business intelligence system adoption, utilization and success – A systematic literature review. Decision Support Systems, 125, 113113, 1-13.
3. Ali, W. A. (2019). Effects of business intelligence on the continuous auditing process. International Journal of Innovative Science and Research Technology (IJISRT), 4(3), 377–383.
4. Alles, M. G. (2015). Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession. Accounting Horizons, 29(2), 439-449.
5. Azvine, B., Cui, Z., Nauck, D. D., & Majeed, B. (2006, June). Real time business intelligence for the adaptive enterprise. In The 8th IEEE International Conference on E-Commerce Technology and the 3rd IEEE International Conference on Enterprise Computing, E-Commerce, and E-Services (CEC/EEE'06), 29-29. IEEE.
6. Berberich, G. (2005). The effects of audit methodology and audit experience on the development of auditors’ knowledge of the client’s business (Unpublished PhD dissertation). University of Waterloo, Ontario, Canada. Retrieved from http://hdl.handle.net/10012/740
7. Board International. Business Intelligence for the office of finance. Retrieved from https://www.board.com/en/document/business-intelligence-finance-ebook.
8. Brender, N., & Gauthier, M. (2018). Impacts of blockchain on the auditing profession. ISACA Journal, 5, 27-32.

9. Chaudhuri, S., Dayal, U., & Narasayya, V. (2011). An overview of business intelligence technology. Communications of the ACM, 54(8), 88–98.
10. Che, L., Yang, X., & Jiang, F. (2017). Application and research on business intelligence in audit business. In MATEC Web of Conferences, 100, 1-6. EDP Sciences.
11. Chen, C.J.P., Srinidhi, B. & Su, X. (2014). Effect of auditing: Evidence from variability of stock returns and trading volume. China Journal of Accounting Research, 7(4), 223–245.
12. Chen, H., Chiang, R. H. L., & Storey. V. C. (2012). Business intelligence and analytics: From big data to big impact. MIS Quarterly, 36(4), 1165-1188.
13. Cohen, M., Rozario, A., & Zhang, C. (A.) (2019). Exploring the use of robotic process automation (RPA) in substantive audit procedures. The CPA Journal, 89(7), 49–53.
14. Cristea, L. M., (2020), Innovations in financial audit based on emerging technologies. Audit Financiar, XVIII, 3(159), 513-531.
15. Davis, G. A., & Woratschek, C. R. (2015). Evaluating business intelligence/business analytics software for use in the information systems curriculum. Information Systems Education Journal, 13(1), 23.
16. Dedić, N., & Stanier, C. (2017). Measuring the success of changes to business intelligence solutions to improve business intelligence reporting. Journal of Management Analytics, 4(2), 130–144.
17. Duan, L., & Xu, L. D. (2012). Business intelligence for enterprise systems: A survey. IEEE Transactions on Industrial Informatics, 8(3), 679–687.
18. European Court of Auditors. (2020). Smart audit: the digital transformation of audit. ECAjournal. Retrieved from https://medium.com/ecajournal/smart-audit-the-digital transformation-of-audit-b283e1653bd4
19. Farjami, Y., & Molanapour, R. (2015). Business intelligence (from idea to practice). Ati-Negar Press, 1st Edition.
20. García, J. M. V., & Pinzón, B. H. D. (2017). Key success factors to business intelligence solution implementation. Journal of Intelligence Studies in Business, 7(1), 48–69.
21. Grublješič, T., & Jaklič, J. (2015). Conceptualization of the business intelligence extended use model. Journal of Computer Information Systems, 55(3), 72–82.
22. Harrison, R., Parker, A., Brosas, G., Chiong, R., & Tian, X. (2015). The role of technology in the management and exploitation of internal business intelligence. Journal of Systems and Information Technology, 17(3), 247–262.
23. Heang, R., & Mohan, R. (2017). Literature review of business intelligence. School of Business and Engineering, Halmstad University, Sweden. Retrieved from https://www.diva-portal.org/smash/get/diva2:1080911/FULLTEXT01.pdf
24. Huang, F., & Vasarhelyi, M. A. (2019). Applying robotic process automation (RPA) in auditing: A framework. International Journal of Accounting Information Systems, 35, 100433.
25. Isik, O., Jones, M. C., & Sidorova, A. (2011). Business intelligence (BI) success and the role of BI capabilities. Intelligent Systems in Accounting, Finance and Management, 18(4), 161–176.
26. Johnstone, K. M., & Bedard, J. C. (2004). Audit firm portfolio management decisions. Journal of Accounting Research, 42(4), 659-690.
27. Kamordzhanova, N., & Selezneva, A. (2019). The impact of the digital economy on accounting, reporting and audit. Advances in economics, business and management research, 79. Proceedings of the International Science and Technology Conference “Far East Сon”, 228–230.
28. Kascelan, L. (2011). Advantages and limitations in implementation of business intelligence system in Montenegro: Case study Telenor Montenegro. Economic Review: Journal of Economics and Business, 9(2), 19-30.
29. Muhammad, G., Ibrahim, J., Bhatti, Z., & Waqas, A. (2014). Business intelligence as a knowledge management tool in providing financial consultancy services. American Journal of Information Systems, 2(2), 26-32.
30. Murali, R. S. (2010). Business intelligence as internal audit tool. UAE Internal Audit Association, 15, 1-5.
31. Popa, M., & Toma, C. (2009). Stages for the development of the audit processes of distributed informatics systems. Journal of Applied Quantitative Methods, 4(3), 359–371.
32. Rezaee Z., Elam, R., & Sharbatoghlie, A. (2001). Continuous auditing: the audit of the future. Managerial Auditing Journal ,16(3), 150–158.
33. Rouhani, S., Ashrafi, A., Ravasan, A. Z., & Afshari, S. (2016). The impact model of business intelligence on decision support and organizational benefits. Journal of Enterprise Information Management, 29(1), 19-50.
34. Stanciu, A., Mihai F., & Aleca, O. (2009). Business intelligence: Trends and evolutions in applications development. Audit Financiar, 7(6), 15-22.
35. Trigo, A., Belfo, F., & Estébanez, R. P. (2014). Accounting information systems: The challenge of the real-time reporting. Procedia Technology, 16, 118-127.
36. Vercellis, C. (2009). Business intelligence: Data mining and optimization for decision making (1st ed.). New York: Wiley.
37. Webb, L. R. (2012). Business intelligence in audit. International Journal of Business Intelligence Research, 3(3), 42–53.
38. Wong, S., & Venkatraman, S. (2015). Financial accounting fraud detection using business intelligence. Asian Economic and Financial Review, 5(11), 1187-1207.
39. Yadav, S., & Yadav, S. (2013). Forensic accounting: A new dynamic approach to investigate fraud cases. EXCEL International Journal of Multidisciplinary Management Studies, 3(7): 1-9.
40. Zraqat, O. M. (2020). The moderating role of business intelligence in the impact of big data on financial reports quality in Jordanian Telecom Companies. Modern Applied Science, 14(2), 71-85.
41. Zuca, M., & Tinta, A. (2018). The contribution of computer assisted auditing techniques (CAAT) and of the business intelligence instruments in financial audit. Academic Journal of Economic Studies, 4(1), 183-191.