ARTIFICIAL INTELLIGENCE-BASED AUDIT SOFTWARE: TODAY'S REALITIES AND FUTURE VISION

Yıl 2024, Sayı: 31, 180 - 197, 01.12.2024

Salahattin Altundağ

https://doi.org/10.58348/denetisim.1512650

Öz

In today's era of big data, traditional audit methods may not always be sufficient to address the complex risks faced by businesses. At this point, AI-supported audit software (AIAS) emerges as a promising solution to overcome these challenges.
This study aims to comprehensively examine the current state and future potential of AIAS, analyzing the opportunities and challenges arising from the integration of these technologies into audit processes. To achieve this, we investigate the use cases of AIAS across various audit types and sectors, assessing the benefits they offer and the challenges they present.
Additionally, by analyzing the global and local pioneers of AIAS, we identify the factors driving the development of these technologies and uncover future trends. This compilation-based study reveals that AIAS has the potential to make audit processes more efficient, effective, and reliable. However, it also emphasizes the need for careful consideration of issues such as data privacy, algorithmic bias, and ethical implications.
This study underscores the importance of collaboration among auditors, businesses, and regulators to fully harness the potential of AIAS while minimizing potential risks. It advocates investing in a continuous learning and adaptation process. Future research should delve deeper into the impact of AIAS across different sectors and develop recommendations to fully capitalize on the potential of these technologies.

Anahtar Kelimeler

Big Data Analytics, Anomaly Detection, Process Automation, Risk Assessment, Artificial Intelligence Assisted Audit Software (AIAS)

YAPAY ZEKÂ DESTEKLİ DENETİM YAZILIMLARI: BUGÜNÜN GERÇEKLERİ VE GELECEĞİN VİZYONU

Öz

Günümüzün büyük veri çağında, geleneksel denetim yöntemleri, işletmelerin karşılaştığı karmaşık riskler karşısında her zaman yeterli olmayabilmektedir. Bu noktada, yapay zekâ destekli denetim yazılımları (YZDY), bu zorlukların üstesinden gelmede umut vadeden bir çözüm olarak öne çıkmaktadır.
Bu çalışmanın amacı, YZDY'lerin mevcut durumunu ve gelecekteki potansiyelini kapsamlı bir şekilde incelemek ve bu teknolojilerin denetim süreçlerine entegrasyonunun getirdiği fırsatları ve zorlukları analiz etmektir. Bu amaçla, YZDY'lerin farklı denetim türlerinde ve farklı sektörlerdeki kullanım örnekleri incelenmiş, sağladığı faydalar ve getirdiği zorluklar değerlendirilmiştir.
Ayrıca, YZDY'lerin küresel ve yerel pazardaki öncüleri analiz edilerek, bu teknolojilerin gelişimine yön veren faktörler ve gelecekteki trendler ortaya konmuştur. Derleme yöntemi kullanılarak yapılan bu çalışma, YZDY'lerin denetim süreçlerini daha verimli, etkili ve güvenilir hale getirme potansiyeline sahip olduğunu ortaya koymuştur. Ancak, veri gizliliği, algoritma yanlılığı ve etik gibi konuların da dikkatle ele alınması gerektiği vurgulanmıştır.
Bu çalışma, YZDY'lerin potansiyelinden tam olarak yararlanmak ve olası riskleri en aza indirmek için, denetçilerin, işletmelerin ve düzenleyicilerin iş birliği içinde çalışmasının ve sürekli öğrenme ve adaptasyon sürecine yatırım yapmasının önemini vurgulamaktadır. Gelecekteki araştırmaların, YZDY'lerin farklı sektörlerdeki etkilerini daha derinlemesine incelemesi ve bu teknolojilerin potansiyelinden tam olarak yararlanmak için çözüm önerileri geliştirmesi faydalı olabileceği sonucuna varılmıştır.

Anahtar Kelimeler

Büyük Veri Analitiği, Anomali Tespiti, Süreç Otomasyonu, Risk Değerlendirmesi Yapay Zekâ Destekli Denetim Yazılımları (YZDY)

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