KURUMSAL DAYANIKLILIĞIN GÜÇLENDİRİLMESİ: PERFORMANS DENETİMİNDE DİJİTAL DÖNÜŞÜM ARAÇLARININ ROLÜ

Yıl 2026, Sayı: 34, 39 - 59, 16.02.2026

Ali Yurttabir

https://doi.org/10.58348/denetisim.1737724

https://izlik.org/JA82FM59GL

Öz

Günümüzün hızlı değişen ve belirsiz ortamında kurumsal dayanıklılık sürdürülebilir başarı için önemlidir. Bu makale, dijital dönüşüm araçlarının performans denetiminin etkinliğini ve uyum yeteneğini artırarak dayanıklılığı nasıl desteklediğini incelemektedir. Dinamik Yetkinlikler Teorisi kullanılarak denetimler, riskleri algılayan, fırsatları yakalayan ve süreçleri dönüştüren stratejik araçlar olarak ele alınmaktadır. Ampirik çalışmaların sistematik incelemesine dayanarak, yapay zekâ, veri analitiği ve otomasyon gibi teknolojilerin denetim verimliliğini, kalitesi ve hızını artırdığı görülmektedir. Bu araçlar denetçilerin zayıf noktaları belirlemesine, stratejik içgörüler geliştirmesine ve uyumlu öğrenmeyi desteklemesine yardımcı olur. Bu unsurlar dayanıklılığı güçlendirmek için gereklidir. Ancak dijital beceri eksiklikleri, entegrasyon zorlukları ve kaynak kısıtlılıkları, özellikle kamu ve küçük kuruluşlarda, faydaları sınırlamaktadır. Makale, dijital altyapı ve denetçi becerilerine yönelik yatırımların dijital denetimlerin dayanıklılık potansiyelini tam olarak açığa çıkaracağına dikkat çekerek sona ermektedir. Bu çalışma ile Dinamik Yetkinlikler Teorisi aracılığıyla dijital dönüşüm performans denetimiyle ilişkilendirilerek özgün bir çerçeve sunulmaya çalışılmıştır.

Anahtar Kelimeler

Performans Denetimi , Dijital Dönüşüm , Dinamik Yetkinlikler Teorisi , Kurumsal Dayanıklılık , Yapay Zekâ

ENHANCING ORGANIZATIONAL RESILIENCE: THE ROLE OF DIGITAL TRANSFORMATION TOOLS IN PERFORMANCE AUDITING

https://izlik.org/JA82FM59GL

Öz

In today’s fast-changing and uncertain environment, organizational resilience is crucial for sustainable success. This article examines how digital transformation tools improve the effectiveness and adaptability of performance auditing in supporting resilience. Using Dynamic Capabilities Theory, audits are viewed as strategic tools that help organizations sense risks, seize opportunities, and transform processes into dynamic settings. Based on a systematic review of empirical studies, the article shows that technologies such as artificial intelligence, data analytics, and automation enhance audit efficiency, quality, and responsiveness. These tools enable auditors to identify vulnerabilities, generate strategic insights, and support adaptive learning. All of these are essential for strengthening resilience. However, barriers such as digital skill gaps, integration challenges, and limited resources, especially in public and smaller organizations, limit the benefits. The article concludes by emphasizing the need for targeted investments in digital infrastructure and auditor skills to fully unlock the potential of digital audits for resilience. It makes a unique contribution by linking digital transformation with performance auditing through Dynamic Capabilities Theory. The article provides an integrated framework that highlights how digital audits improve strategic foresight, continuous improvement, and public value in complex environments.

Anahtar Kelimeler

Performance Auditing , Digital Transformation , Dynamic Capabilities Theory , Organizational Resillience , Arttificial Intelligence

Kaynakça

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