YAPAY ZEKÂ ALGORİTMALARI İLE DÖNÜŞEN DENETİM ARAÇLARI ÜZERİNE BİR DEĞERLENDİRME

Yıl 2023, Sayı: 27, 72 - 102, 31.01.2023

Ahmet Efe , Merve Tunçbilek

https://doi.org/10.58348/denetisim.1195294

Cited By: 6

Öz

Yapay zekâ (YZ) uygulamalarıyla birlikte gelişen yenilikçi teknolojiler nedeniyle Sayıştay ve teftiş mekanizmaları dahil olmak üzere tüm iç ve dış denetim mesleğinin bir bütün olarak bir zorluk ile karşı karşıya olduğu söylenebilir. Bu zorlukların bir kısmı yeni fırsatlarla birlikte üstesinden gelinmesi gereken engelleri ve riskleri barındırabilmektedir. Veri analitiği araç ve tekniklerini denetim otomasyon yazılımlarıyla birlikte kullanmak dahil olmak üzere iç denetimde teknolojiden yararlanmada daha etkin ve verimli bir iş yapma ihtiyacı vardır. Büyük veri zorluğundan dolayı yavaş işleyen denetim, örneklemeye dayalı denetim planlamasına dayanan denetimin maliyet ve risklerinin artması denetim görevlerini hızlandırmak için otomasyonun gerekli olduğunun birer göstergeleridirler. Bu çalışma, YZ ile birlikte gelişen riskleri ve fırsatları dengeleyecek şekilde denetim süreçleri bağlamındaki otomasyon çözümlerini incelemektedir. Genel olarak piyasada kullanılan akıllı denetim uygulamaları ve özelde ise AuditMap.ai örneği üzerinden YZ tabanlı denetim otomasyon uygulamalarının denetçinin yerine geçerek değil, aslında insan merkezli denetim planlama, programlama, yürütme, test, raporlama ve izleme süreçlerine değer katarak denetim sürecine yardımcı olunduğu ortaya konulmaktadır.

Anahtar Kelimeler

Yapay Zekâ, İç Denetim, Denetim Otomasyon Sistemleri, e-Denetim

Kaynakça

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