Blokzincir Tabanlı Muhasebe Denetiminde Yapay Zekânın Rolü

Öz

Dünya genelinde teknolojinin farklı alanlarında büyük gelişmeler yaşanmaktadır. Bu gelişmelerin bir kısmı Endüstri 4.0 çerçevesinde yer alırken diğerleri kendi isimleriyle anılmaktadır. Blokzincir, gelişmekte olan teknolojilerdendir. Dağıtık defter yapısı, değiştirilemez ve silinemez kayıtlar, düşük maliyetli yüksek hızlı işlem gibi özellikleriyle dikkat çeken bu teknoloji dünya genelinde yaygınlaşmakta, yaygınlaştıkça da etkilediği alanlar genişlemektedir. Bu alanlardan biri de muhasebedir. Blokzincir, muhasebe alanını farklı açılardan etkilemekte ve temelde bir kayıt defteri olması nedeniyle muhasebeyi şekillendirmektedir. Yapay zekâ, gelişmekte olan teknolojiler arasında yer almaktadır. Yapay zekâ, insan davranışlarını taklit edebilme yeteneğiyle bilinen bir teknolojidir. İnsan davranışlarının sanal veya fiziksel ortamlarda taklit edilebilmesi, muhasebe bilimi için önem taşımaktadır. Bu bağlamda, muhasebe meslek mensuplarının rolleri ve görevleri, yapay zekânın muhasebe denetimindeki rolünü şekillendirmektedir. Bu teknolojiler, işletmelerde bütçe belirleme, hammadde veya mamul satın alma, üretim makinelerinin bakım-onarım ve neredeyse gerçek zamanlı muhasebe denetimi gibi faaliyetleri düşük maliyetle ve yüksek hızda gerçekleştirmeyi mümkün kılmaktadır.

Anahtar Kelimeler

• Muhasebe
• muhasebe denetimi
• blokzincir
• yapay zekâ
• kriptografi

The Role of Artificial Intelligence in Blockchain-Based Accounting Auditing

Öz

Great technological developments are taking place around the world. These developments are taking place in different areas of technology. While some of them take place within the framework of Industry 4.0, others are known by their own names. This study was prepared in this context. Blockchain is one of the emerging technologies. It draws attention with its features such as distributed ledger structure, unalterable and indelible records, low-cost high-speed processing. Blockchain technology is becoming widespread worldwide thanks to these features and more. As it becomes widespread, the areas it affects are also expanding. One of these areas is accounting. Blockchain affects the accounting field from different angles and shapes accounting as it is basically a ledger. Artificial intelligence is among the emerging technologies. Artificial intelligence is known for its ability to mimic human behaviour. The ability to imitate human behaviour in virtual or physical environments is important for accounting science. In this context, the roles and duties of accounting professionals shape the role of Artificial intelligence in accounting auditing. These technologies make it possible to perform activities such as budgeting, purchasing raw materials or finished goods, maintenance and repair scheduling of production machines and near real-time accounting audits at low cost and high speed.

Anahtar Kelimeler

• Accounting
• accounting audit
• blockchain
• artificial ıntelligence
• cryptography

Kaynakça

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