YAPAY ZEKA YATIRIMLARI, GERÇEKÇİ RAPORLAR VE FİNANSAL KAYIPLAR

Yıl 2024, Sayı: 31, 117 - 128, 01.12.2024

Korhan Arun

https://doi.org/10.58348/denetisim.1519501

Öz

Denetim planlaması sırasında denetçiler görev aldıkları firmaların işlerini incelerler ve denetler. Yine de hedef, denetimin gerçek planlanan mali tabloları ile iç denetimlerin özet raporları arasındaki tutarsızlığı en aza indirmektir. Öte yandan Türk firmalarında yapay zekâ harcamaları Ulusal Yapay Strateji belgesine göre arttığından, yapay zekâ, iç denetim faaliyetleri de dahil her organizasyonel sürecin bir parçası haline gelmesi beklenmektedir. Ayrıca bilim yazın, iç denetim ile firmaların sermaye kayıplarının azalması arasında pozitif bir ilişki olduğunu desteklemektedir. Bu nedenle bu araştırma, yapay zekâ harcamaları, iç denetim raporları ve firmaların finansal kayıpları arasındaki ilişkiyi analiz etmeyi amaçlamaktadır. Bu amaca ulaşmak için Ticaret ve Sanayi Odası/Tekirdağ/Türkiye'ye üye 732 anonim şirketten elde edilen veriler incelenmiş ve uygun olanları analiz edilmiştir. Yapısal eşitlik modellemesi sonuçları, yapay zekâ yatırımlarının mali tablolar ile iç denetim raporları arasındaki farkı azalttığını göstermektedir (β=-0,045). Öte yandan iç denetim raporlarında gerçek mali tablolarla karşılaştırıldığında ortaya çıkan farklılıklar, daha açık bir ifadeyle mali tablolar ile iç denetim raporları arasındaki artan farklılıklar, firmaların mali kayıplarını neredeyse %10 (β=0,118) oranında artırmaktadır. Başka bir deyişle, yapay zekaya yatırım yapmak daha gerçekçi finansal raporlara katkıda bulunarak daha az finansal kayıpla sonuçlanır. Bu açıdan bakıldığında bu çalışma, yapay zekâ yatırımını iç denetimlere ve Türk firmalarının finansal performansına bağlayan önde gelen çalışmalardan biridir.

Anahtar Kelimeler

İç Denetim, Yapay Zekâ, Denetim Raporları, Firma Zararı, Raporlarda Farklılık

ARTIFICIAL INTELLIGENCE INVESTMENT, REALISTIC REPORTS, AND FINANCIAL LOSS

Öz

During audit planning, auditors examine the business of their firms. Still, the target is to minimize the discrepancy in the real planned financial statement of inspection and summary reports of internal audits. On the other hand, expenditures on artificial intelligence have been increasing in Turkish firms; according to the National Artificial Strategy document, AI will be part of every organizational process, including internal audits. Moreover, the literature supports a positive relationship between internal audits and firms’ decreasing capital loss. So, this research aims to analyze the relationship between AI expenditures, internal audit reports, and the firms’ historical loss. To reach this aim, suitable data was analyzed from 732 incorporated companies that are members of the Chamber of Trade and Industry/Tekirdag/Turkey. Structural equation modeling results show that AI investments decrease the discrepancy between financial statements and internal audit reports (β=-0.045). On the other hand, discrepancies found in the internal audit reports compared to real financial statements are increasing firms’ financial losses by almost 10% (β=.118). In other words, investing in AI contributes to more realistic financial reports, resulting in fewer financial losses. From this perspective, this study is one of the leading studies that connects AI investment to internal audits and the financial performance of Turkish firms.

Anahtar Kelimeler

Internal Audit, Artificial Intelligence, Audit Reports, Firm Loss, Discrepancy in Reports

Kaynakça

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