Muhasebe Denetiminde Dijital Dönüşüm: Denetimde Yapay Zekanın Fırsat ve Zorlukları

Öz

Son on yıl içinde, yapay zekâ (YZ), muhasebe ve finansal denetim alanlarında dikkate değer bir etki yaratmıştır. Özellikle, yapay zekanın hile tespiti, finansal raporlamadaki otomasyon süreçleri ve veri analizindeki rolü ele alınmaktadır. Bu yenilikler hem profesyonel uygulamaları hem de akademik araştırmaları derinden etkileyen ve sektörün geleceğini şekillendiren faktörlerdir. Bu çalışma, yapay zekâ (AI) teknolojilerinin muhasebe ve finansal denetim alanlarındaki etkilerini detaylı bir şekilde incelemiştir. Araştırma, AI'nın veri işleme ve analiz yeteneklerinin yanı sıra denetim süreçlerini iyileştirme konusunda önemli rol oynadığını göstermektedir. AI, hızlı veri işleme, dolandırıcılık tespitinde iyileştirme ve finansal raporlamanın doğruluğunu artırma gibi avantajlar sunmaktadır. Ancak, bu teknolojik ilerlemeler, veri güvenliği, etik kaygılar ve nitelikli işgücü ihtiyacı gibi zorlukları da beraberinde getirmektedir. Araştırma, AI teknolojilerinin muhasebe ve finansal denetim alanlarında etkin bir şekilde kullanılabilmesi için sürekli gelişim ve adaptasyonun gerekliliğini vurgulamaktadır. Bu süreç, sektörün geleceğini şekillendirmede kritik bir rol oynamakta ve muhasebe profesyonelleri ile işletmeler için rekabet edebilmek ve sürekli değişen iş dünyasında başarılı olmak açısından hayati önem taşımaktadır.

Anahtar Kelimeler

• Yapay Zekâ
• Muhasebe
• Denetim
• Dijital Dönüşüm
• Teknoloji

Digital Transformation in Audit: Opportunities and Challenges of Artificial Intelligence in Audit

Öz

Over the last decade, artificial intelligence (AI) has made a significant impact in the accounting and financial auditing fields. In particular, the role of AI in fraud detection, automation processes in financial reporting, and data analysis is addressed. These innovations are factors that have deeply affected both professional practices and academic research and are shaping the future of the sector. This study has examined in detail the effects of artificial intelligence (AI) technologies in the accounting and financial auditing fields. The research shows that AI plays an important role in improving auditing processes as well as data processing and analysis capabilities. AI offers advantages such as fast data processing, improved fraud detection, and increased accuracy of financial reporting. However, these technological advances also bring with them challenges such as data security, ethical concerns, and the need for a qualified workforce. The research emphasizes the need for continuous development and adaptation to AI technologies to be used effectively in the accounting and financial auditing fields. This process plays a critical role in shaping the future of the sector and is vital for accounting professionals and businesses to compete and succeed in the ever-changing business world.

Anahtar Kelimeler

• Artificial Intelligence
• Accounting
• Auditing
• Digital Transformation
• Technology

Kaynakça

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