İÇ DENETİMDE YAPAY ZEKÂ KULLANIMINI ETKİLEYEN FAKTÖRLER

Öz

Yapay Zekâ (YZ), gelişmiş denetim kalitesi, verimlilik ve risk yönetimi sunarak iç denetimi dönüştürmektedir. Potansiyeline rağmen, iç denetimde YZ kullanımı, 'kara kutu' algoritmalarına ilişkin endişeler de dâhil olmak üzere çeşitli zorluklarla karşı karşıyadır. Bu çalışma, iç denetimde YZ benimsenmesini teşvik eden veya engelleyen faktörleri araştırmayı amaçlamaktadır. Yapılan Sistematik Literatür Taraması (SLT), bu alanda sınırlı araştırma olduğunu ortaya koymuştur. Bu araştırma boşluğunu gidermek için, Teknoloji-Organizasyon-Çevre (TOÇ) çerçevesine dayalı kapsamlı bir model geliştirilmiştir. Bulgular ışığında, iç denetimde YZ benimsenmesini etkileyen faktörler tespit edilmiştir. Teknolojik bağlamda, göreceli avantaj, denetim kalitesi, güvenlik, gizlilik, karmaşıklık ve güven öne çıkmaktadır. Organizasyonel bağlam, üst yönetim desteği, teknolojik beceriler, hazır olma durumu ve BT altyapısını içermektedir. Çevresel bağlam ise ekosistem baskısı, devlet politikaları, düzenlemeler, standartlar, etik, ahlak ve şeffaflığı kapsamaktadır. Bu çalışma, iç denetimde YZ benimsenmesinin anlaşılmasına katkıda bulunarak, uygulayıcılara ve araştırmacılara dijital çağda denetim uygulamalarını optimize etmeleri için içgörüler sağlamaktadır.

Anahtar Kelimeler

• İç Denetim
• Yapay Zekâ
• Uygulama
• Meslekler
• Denetçiler
• TOÇ Modeli

FACTORS INFLUENCING THE ADOPTION OF ARTIFICIAL INTELLIGENCE IN INTERNAL AUDITING

Öz

Artificial Intelligence (AI) is transforming internal auditing, offering enhanced audit quality, efficiency, and risk management. Despite its potential, AI usage in internal auditing faces challenges, including concerns over 'black-box' algorithms. This study aims to investigate factors that encourage or hinder AI adoption in internal auditing. A Systematic Literature Review (SLR) revealed limited research in this area. To address this research gap, a comprehensive model was developed based on the Technology-Organization-Environment (TOE) framework. Based on the findings, the factors influencing AI adoption in internal auditing are obtained. In the technological context, relative advantage, audit quality, security, privacy, complexity, and trust are key. The organizational context includes top management support, technological skills, readiness, and IT infrastructure. The environmental context encompasses ecosystem pressure, government policies, regulations, standards, ethics, morality, and transparency. This study contributes to the understanding of AI adoption in internal auditing, providing insights for practitioners and researchers to optimize auditing practices in the digital era.

Anahtar Kelimeler

• Internal Auditing
• Artificial Intelligence
• Adoption
• Professions
• Auditors
• TOE Model

Kaynakça

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