YAPAY ZEKA DESTEKLİ İÇ DENETİMDE YÖNETİŞİM ODAKLI PROMPT MÜHENDİSLİĞİ ÇERÇEVESİ

Öz

Üretken Yapay Zekanın (YZ) kurumsal ortamlarda hızla yaygınlaşması, iç denetimin hem denetim nesnesini hem de denetim sırasında kullanılan araçları dönüştürmektedir. Önceki çalışmalar, denetimde yapay zeka kullanımını ve büyük dil modellerinin (LLM) risklerini tartışmış olsa da, denetçilerin bu sistemlerle kendi güvence çalışmalarında nasıl yapılandırılmış, belgelenebilir ve yönetişime tabi bir biçimde etkileşim kurmaları gerektiği yeterince açıklığa kavuşturulmamıştır. Bu çalışma, kavramsal sentez tasarımını benimsemekte ve üç literatür alanını bütünleştirmektedir: iç denetim standartları ve yönetişim rehberleri, LLM risk ve güvenlik çerçeveleri ile prompt mühendisliği / insan–YZ etkileşimi yazını. Bu sentez doğrultusunda çalışma; planlama, saha çalışması, raporlama ve izleme aşamalarını kapsayan iç denetim yaşam döngüsü ile ilişkilendirilmiş denetime özgü 13 prompt türünden oluşan yönetişim odaklı bir çerçeve geliştirmektedir. Önerilen çerçeve, promptları ve YZ destekli çıktıları, gayriresmî verimlilik araçları olarak değil; kanıt disiplini, insan doğrulaması ve dokümantasyon kontrollerine tabi, gözden geçirilebilir çalışma kağıdı artefaktları olarak ele almaktadır. Çalışmanın analizi, yapılandırılmış prompt kullanımının varsayımları görünür kılmak, desteklenmeyen çıkarımları sınırlamak ve YZ çıktısı ile denetçi tarafından sağlanan kanıt arasındaki bağı güçlendirmek suretiyle tekrarlanabilirliği, şeffaflığı ve mesleki şüpheciliği destekleyebileceğini göstermektedir. Çalışma, prompt mühendisliğini yönetişime tabi bir iç denetim yetkinliği olarak yeniden çerçevelemekte ve uygulamaya dönük yaşam döngüsü temelli bir prompt sınıflandırması sunarak literatüre katkı sağlamaktadır. Ayrıca LLM çıktılarının denetim kanıtı veya otoritatif yargı olarak değil, ara analitik destek olarak kullanılması gerektiğini vurgulamaktadır.

Anahtar Kelimeler

• Büyük Dil Modelleri
• İç Denetim
• Yapay Zeka
• Yönetişim
• Prompt Mühendisliği

A GOVERNANCE-ORIENTED PROMPT ENGINEERING FRAMEWORK FOR AI-ASSISTED INTERNAL AUDITING

Öz

The diffusion of generative Artificial Intelligence (AI) across organizational environments is reshaping both the objects of internal audit and the tools auditors use during assurance work. Although prior research has discussed AI adoption in auditing and the risks associated with large language models (LLMs), less attention has been paid to how auditors should structure, document, and govern their own interaction with these systems. This study adopts a conceptual synthesis design and integrates three literature domains: internal audit standards and governance guidance, LLM risk and security frameworks, and prompt engineering / human–AI interaction research. Based on this synthesis, the study develops a governance-oriented framework that links 13 audit-specific prompt types to the main phases of the internal audit lifecycle: planning, fieldwork, reporting, and follow-up. The proposed framework treats prompts and AI-assisted outputs not as informal productivity aids, but as reviewable working-paper artifacts subject to evidentiary discipline, human validation, and documentation controls. The analysis indicates that structured prompting can improve repeatability, transparency, and professional skepticism by making assumptions explicit, constraining unsupported inference, and strengthening the linkage between AI-generated text and auditor-supplied evidence. The article contributes to the literature by reframing prompt engineering as a governable audit competency and by providing a lifecycle-based prompt taxonomy for practical implementation. It also clarifies that LLM output should be used as intermediate analytical support rather than as audit evidence or authoritative judgment.

Anahtar Kelimeler

• Large Language Models
• Internal Audit
• Artificial Intelligence
• Governance
• Prompt Engineering

Kaynakça

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