YAPAY ZEKÂNIN İÇ DENETÇİLERİN ALGISINA ETKİSİ: BIST 100 ŞİRKETLERİNE YÖNELİK BİR ARAŞTIRMA

Yıl 2023, Sayı: 98, 21 - 42, 17.04.2023

Hüseyin Özyiğit

https://doi.org/10.25095/mufad.1259939

Öz

Bu çalışmada, yapay zekâ odaklı iç denetim kültürünün, iç denetçiler tarafından yapay zekânın dikkate alınıp alınmadığının ve yapay zekânın iç denetçilerin algısı üzerindeki etkisinin ortaya konması amaçlanmaktadır. Bu amaç doğrultusunda, Borsa İstanbul 100 Endeksi’nde yer alan şirketlere Microsoft Form aracılığıyla anket formu gönderilmiştir. Araştırmaya Borsa İstanbul 100 Endeksi’nde yer alan 67 tane şirketin iç denetçisi katılmıştır. SPSS 22.0 programı yardımıyla anketten elde edilen veriler; yüzde ve frekans gibi tanımlayıcı istatistiklerle birlikte Kruskal-Wallis ve Mann-Whitney U testleri kullanılarak analiz edilmiştir. Araştırma sonucunda, yapay zekâ araçlarının iç denetimde kullanılması gerektiği ve yapay zekânın iç denetçilerin algılarını sorumluluk, kariyer planlaması, motivasyon, kalite, performans ve verimlilik gibi çeşitli konularda etkilediği tespit edilmiştir. Ayrıca, iç denetçilerin aynı pozisyonda çalışma süresi ile yapay zekânın kullanılabilirliği arasında istatistiksel olarak anlamlı bir fark olduğu saptanmıştır.

Anahtar Kelimeler

İç Denetim, Yapay Zekâ Teknolojisi, İç Denetçi

The Effect of Artificial Intelligence on Internal Audıtors' Perception: A Research on BIST 100 Companies

Öz

In this study, it is aimed to reveal the artificial intelligence-oriented internal audit culture, whether artificial intelligence is taken into account by internal auditors and the effect of artificial intelligence on the perception of internal auditors. For this purpose, a questionnaire was sent to the companies included in the Borsa Istanbul 100 Index via Microsoft Form. Internal auditors of 67 companies included in the Borsa Istanbul 100 Index participated in the research. Data obtained from the survey with the help of SPSS 22.0 program; were analyzed using the Kruskal-Wallis and Mann-Whitney U tests, along with descriptive statistics such as percentage and frequency. As a result of the research, it has been determined that artificial intelligence tools should be used in internal audit and artificial intelligence affects the perceptions of internal auditors on various issues such as responsibility, career planning, motivation, quality, performance and efficiency. In addition, it was determined that there is a statistically significant difference between the working time of the internal auditors in the same position and the usability of artificial intelligence.

Anahtar Kelimeler

Internal Audit, Internal Auditor, Artificial Intelligence Technology

Kaynakça

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