ARTIFICIAL INTELLIGENCE IN AUDITING: OPPORTUNITIES, CHALLENGES, AND FUTURE DIRECTIONS

Yıl 2025, Cilt: 27 Sayı: 2, 77 - 95, 30.06.2025

Zehra Fırat

https://doi.org/10.31460/mbdd.1577715

Öz

Amid growing data complexity, artificial intelligence (AI) holds transformative potential for auditing. This study explores AI’s role in enhancing audit efficiency and effectiveness, employing a qualitative research design based on secondary sources. It delves into the impacts of AI-driven technologies, like machine learning, on risk assessment, anomaly detection, and continuous auditing. While AI offers substantial benefits such as improved speed and accuracy, challenges related to data privacy, skills adaptation, and ethics persist. The paper calls for regulatory frameworks and skill sets to address them, providing practical guidelines for professionals and regulators and contributes to understanding AI’s transformative role in auditing.

Anahtar Kelimeler

Artificial Intelligence , Auditing , Risk Assessment , Ethical Issues

Denetimde Yapay Zekâ: Fırsatlar, Zorluklar ve Gelecek Perspektifleri

Öz

Artan veri karmaşıklığı çağında, Yapay Zekâ (YZ) denetim için dönüştürücü bir potansiyele sahiptir. Bu çalışmada, ikincil kaynaklara dayanan nitel bir araştırma yöntemi kullanılarak YZ’nin denetim verimliliği ve etkinliğini artırmadaki rolü incelenmiştir. Makine öğrenmesi gibi YZ destekli teknolojilerin risk değerlendirmesi, anormallik tespiti ve sürekli denetim üzerindeki etkilerine odaklanılmıştır. YZ, hız ve doğruluk gibi önemli faydalar sağlarken, veri gizliliği, yetkinliklerin uyarlanması ve etik konularla ilgili zorluklar devam etmektedir. Bu çalışmada, bu sorunları ele almak için düzenleyici çerçeveler ve beceri setlerinin geliştirilmesi gerektiği vurgulanmış ve profesyonellere ve düzenleyicilere pratik öneriler sunulmuştur. Bu çalışma ile, denetimde YZ’nin dönüştürücü rolünün anlaşılmasına katkı sağlanması amaçlanmıştır.

Anahtar Kelimeler

Yapay Zekâ , Denetim , Risk Değerlendirmesi , Etik Sorunlar

Kaynakça

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