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YAPAY ZEKÂ UYGULAMALARI İÇ DENETİM MESLEĞİNE NELER KAZANDIRABİLİR? MESLEKİ DEĞİŞİM VE TEKNOLOJİ YÖNETİMİ

Yıl 2024, Sayı: 20, 149 - 178, 19.08.2024

Hasibe Aysan , Zehra Fırat

Öz

Meslek profesyonelleri bir mesleğin uzmanları olarak, çalıştıkları örgütsel alanın yegâne otoriteleri ve bilgi taşıyıcıları olarak görülmektedir. Bu pozisyon onlara, çalıştıkları alanda hem sorumluluk hem de güç sağlamaktadır. Meslek profesyonellerinin önemli bir kısmı için bu sorumluk-güç bileşeni korunması gereken mesleki sınırı ifade etmektedir. Teknolojik gelişmeler, diğer başka etkenler ile birlikte meslek profesyonellerinin çalıştıkları alanları ve sınırlarını belirler. Son yılların en önemli teknolojik gelişmelerinden biri olan yapay zekâ uygulamaları da meslek profesyonelleri arasında kullanımı yaygınlaşan uygulamalar arasındadır. Her ne kadar yapay zekâ uygulamalarının bazı meslek profesyonelleri tarafından mesleki otorite alanlarına ve iş güvencelerine bir tehdit olarak görülüyor olsa da bu uygulamaların ve ilgili tüm teknolojik yeniliklerin doğru yönetilmesi halinde meslek profesyonellerinin işlerindeki etkinliğin ve verimliliğin artabileceği öngörülmektedir. Bu çalışmada, iç denetim mesleği özelinde yapay zekâ uygulamalarının iç denetçiler için getireceği yenilikler teorik açıdan tartışılmıştır. Buna göre, yapay zekâ uygulamalarının iç denetim meslek profesyonelleri arasında yaygınlaşmasının; iç denetçiler için, yeni yetkinlikler kazanarak, bu araçları kullanma kabiliyetlerini arttırmalarına, analitik olarak sağlam dayanaklara sahip risk tespitlerinde bulunmalarına ve denetçi öngörülerinin üst yönetim tarafından daha ciddiye alınmasına bağlı olarak gerçekleşebileceği görüşüne varılmıştır. Çalışma sonunda teknoloji odaklı yeni nesil iç denetim meslek kavramsal çerçeve önerisi sunulmuştur.

Anahtar Kelimeler

Yapay Zekâ İç Denetçi Teknoloji Yönetimi Mesleki değişim İç denetim

Kaynakça

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  • ACKROYD, Stephen (1996). “Organization Contra Organizations: Professions And Organizational Change in The United Kingdom”, Organization Studies, 17(4), ss. 599-621.
  • ADAMS, Tracey L (2007). “Interprofessional relations and the emergence of a new profession: Software engineering in the United States, United Kingdom, and Canada”, The Sociological Quarterly, 48(3), ss. 507-532.
  • ALINA, Carataș Maria ve Gheorghiu Spătariu Elena (2018). “Internal Audit Role in Artificial Intelligence”, University Annals, Economic Sciences Series, XVII (1)
  • ARICIOĞLU, M Atilla, Aylin Yılmaz ve Nadiye Gülnar (2020). “4.0 For Agriculture”, European Journal of Business and Management Research, 5(3).
  • ARMOUR, John & Mari Sako (2020). “AI-enabled business models in legal services: from traditional law firms to next-generation law companies?”, Journal of Professions and Organization, 7(1), ss. 27-46.
  • ASLAN, Bayram (2010). “Bir Yönetim Fonksiyonu Olarak İç Denetim”, Sayıştay Dergisi, Sayı: 77, ss. 63 – 86.
  • BİRCAN, Gözde (2020). “İç Denetimde Yapısal Değişim ve Dönüşüm: İç Denetçilerin Farkındalığı ve Beklentileri Üzerine Bir Araştırma”, Muhasebe Enstitüsü Dergisi, Vol:63, ss. 67-83
  • BOUTE, Robert N ve Maxi Udenio (2022). AI in logistics and supply chain management. In Global Logistics and Supply Chain Strategies for the 2020s: Vital Skills for the Next Generation (ss. 49-65). Cham: Springer International Publishing.
  • BOZKURT, Nejat (2010). “Muhasebe denetimi”, İstanbul: Alfa Yayınları.
  • BROCK, David. M., Hüseyin Leblebici ve Daniel Muzio (2014). “Understanding professionals and their workplaces: The mission of the Journal of Professions and Organization”, Journal of Professions and Organization, 1, ss. 1-15.
  • CARLİN, Anna., & Gallegos, Frederick (2007). IT audit: A critical business process. Computer, 40(7), 87-89. https://doi.org/10.1109/MC.2007.246
  • COLLINS, David ve Nick Butler (2019). “Success And Failure İn Professional Projects: The Nature, Contours And Limits Of Consulting Professionalism”, British Journal of Management, 31(3), ss. 457-469.
  • COX, Andrew (2022). “How Artificial Intelligence Might Change Academic Library Work: Applying The Competencies Literature And The Theory Of The Professions”, Journal of the Association for Information Science and Technology, 74(3), ss. 367-380.
  • DODGSON, Mark, David M. Gann ve Ammon Salter (2008). The Management of Technological Innovation: Strategy And Practice. Oxford University Press.
  • ERDOĞAN, Melih (2005). Denetim, Maliye ve Hukuk Yayınları, Ankara.
  • ERDOĞAN, Melih (2019) “Denetim 4.0 ve Ötesi”, Muhasebe ve Vergi Uygulamaları Dergisi,12 (3), ss: 809- 834.
  • EY (Ernst & Young), (2014). Siber Flexibility Report. (https://www.ey.com/en_gl) (Erişim Tarihi: 27.03.2024).
  • FAGGELLA, Daniel (2020), “AI in The Accounting Big Four-Comparing Deloitte, PwC, KPMG, and EY”, https://emerj.com/ai-sector-overviews/ai-in-the-accounting-big-four-comparing-deloitte-pwc-kpmg-and-ey/ (Erişim Tarihi: 27.03.2024).
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  • GOTO, Masashi (2022). “Accepting The Future As Ever-Changing: Professionals’ Sensemaking About Artificial Intelligence”, Journal of Professions and Organization, Volume 9, Issue 1, ss. 77–99.
  • GÜDEK, Beyza (2023). “Endüstriyel Dönüşüm ve Endüstri 5.0.”, Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi,16(4), ss. 1129–1142.
  • GÜREDİN, Ersin. (1994), Denetim, Beta Basım Yayım Dağıtım A.Ş., İstanbul.
  • HASSELBALCH, Jacob (2016). “Professional Disruption in Health Regulation: Electronic Cigarettes in the European Union”, Journal of Professions and Organization, 3/1: ss. 62–85.
  • HAUG, Christoph (2013). “Organizing Spaces: Meeting Arenas As A Social Movement Infrastructure Between Organization, Network, And Institution”, Organization Studies, 34(5-6), ss. 705-732.
  • HAWKING, Stephen (2016). “This is the most Dangerous Time for our Planet”, The Guardian, Thursday 1st December 2016, available at: https://www.theguardian.com/commentisfree/2016/dec/01/stephen-hawking-dangerous-timeplanet-inequality (Erişim Tarihi: 27.03. 2024).
  • HINTZE, Arend (2016). “Understanding The Four Types Of AI, From Reactive Robots To Self-Aware Beings”, The Conversation. https://theconversation.com/understanding-the-four-types-of-ai-from-reactive-robots-to-self-aware-beings-67616.
  • HODGSON, Damian, Steve Paton ve Daniel Muzio (2015). “Something Old, Something New? Competing Logics And The Hybrid Nature Of New Corporate Professions”, British Journal of Management, 26(4), ss. 745-759.
  • HUA HU, Kuang; Hsiang Chen, Fu; Fu Hsu, Ming; Hshiung Tzeng, Gwo (2023). “Governance Of Artificial Intelligence Applications in A Business Audit Via A Fusion Fuzzy Multiple Rule-Based Decision-Making Model”, Financial Innovation, Vol. 9, No: ss. 117.
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  • IIA, (2017b). Global Technology Audit Guide (GTAG).
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  • KHAN, Rizwan; Adi, Erwin; Hussain, Omar (2021). “AI-Based Audit Of Fuzzy Front End Innovation Using ISO56002”, Managerial Auditing Journal, Vol. 36 No. 4.
  • KNAPTON, Sarah (2016). “Robots will take over most jobs within 30 years, experts warn”, The Telegraph, 13th February 2016, http://www.telegraph.co.uk/news/science/sciencenews/12155808/Robots-will-take-over-most-jobs-within-30-years-experts-warn.html, (Erişim Tarihi: 27.03. 2024).
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  • KRONBLAD, Charlotta (2020). “How Digitalization Changes Our Understanding of Professional Service Firms”, Academy of Management Discoveries, 6/3: ss. 436–54.
  • KRONBLAD, Charlotta., & Soren Henning Jensen (2023). “Being A Professional is Not The Same As Acting Professionally’—How Digital Technologies Have Empowered The Creation And Enactment Of A New Professional Identity in Law”, Journal of Professions and Organization, 10(2), ss. 99-119.
  • KRUSKOPF, Shawnie, Charlott Lobbas, Henna Meinander, Kira Söderling, Minna Martikainen ve Othmar Lehner (2020). “Digital Accounting And The Human Factor: Theory And Practice”, ACRN Journal of Finance and Risk Perspectives.
  • LAW, Kelwin ve Michael Shen (2020). “How Does Artificial Intelligence Shape the Audit Industry?”, Nanyang Business School Research Paper, No. 20-31.
  • MAESTRIPIERI, Lara (2019). “Fragmented fields: Professionalisms and work settings in Italian management consultancy”, Journal of Professions and Organization, 6(3), ss. 357-376.
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  • MUZIO, Daniel, David M. Brock ve Roy Suddaby (2013). “Professions And Institutional Change: Towards An Institutionalist Sociology Of The Professions”, Journal of Management Studies, 50(5), ss. 699-721.
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What Can Artificial Intelligence Applications Bring to the Internal Audit Profession? Professional Change and Technology Management

Yıl 2024, Sayı: 20, 149 - 178, 19.08.2024

Hasibe Aysan , Zehra Fırat

Öz

Kaynakça

  • ABBOTT, Andrew (1988). The System Of Professions: An Essay On The Expert Division Of Labor, Chicago: Chicago UP.
  • ACKROYD, Stephen (1996). “Organization Contra Organizations: Professions And Organizational Change in The United Kingdom”, Organization Studies, 17(4), ss. 599-621.
  • ADAMS, Tracey L (2007). “Interprofessional relations and the emergence of a new profession: Software engineering in the United States, United Kingdom, and Canada”, The Sociological Quarterly, 48(3), ss. 507-532.
  • ALINA, Carataș Maria ve Gheorghiu Spătariu Elena (2018). “Internal Audit Role in Artificial Intelligence”, University Annals, Economic Sciences Series, XVII (1)
  • ARICIOĞLU, M Atilla, Aylin Yılmaz ve Nadiye Gülnar (2020). “4.0 For Agriculture”, European Journal of Business and Management Research, 5(3).
  • ARMOUR, John & Mari Sako (2020). “AI-enabled business models in legal services: from traditional law firms to next-generation law companies?”, Journal of Professions and Organization, 7(1), ss. 27-46.
  • ASLAN, Bayram (2010). “Bir Yönetim Fonksiyonu Olarak İç Denetim”, Sayıştay Dergisi, Sayı: 77, ss. 63 – 86.
  • BİRCAN, Gözde (2020). “İç Denetimde Yapısal Değişim ve Dönüşüm: İç Denetçilerin Farkındalığı ve Beklentileri Üzerine Bir Araştırma”, Muhasebe Enstitüsü Dergisi, Vol:63, ss. 67-83
  • BOUTE, Robert N ve Maxi Udenio (2022). AI in logistics and supply chain management. In Global Logistics and Supply Chain Strategies for the 2020s: Vital Skills for the Next Generation (ss. 49-65). Cham: Springer International Publishing.
  • BOZKURT, Nejat (2010). “Muhasebe denetimi”, İstanbul: Alfa Yayınları.
  • BROCK, David. M., Hüseyin Leblebici ve Daniel Muzio (2014). “Understanding professionals and their workplaces: The mission of the Journal of Professions and Organization”, Journal of Professions and Organization, 1, ss. 1-15.
  • CARLİN, Anna., & Gallegos, Frederick (2007). IT audit: A critical business process. Computer, 40(7), 87-89. https://doi.org/10.1109/MC.2007.246
  • COLLINS, David ve Nick Butler (2019). “Success And Failure İn Professional Projects: The Nature, Contours And Limits Of Consulting Professionalism”, British Journal of Management, 31(3), ss. 457-469.
  • COX, Andrew (2022). “How Artificial Intelligence Might Change Academic Library Work: Applying The Competencies Literature And The Theory Of The Professions”, Journal of the Association for Information Science and Technology, 74(3), ss. 367-380.
  • DODGSON, Mark, David M. Gann ve Ammon Salter (2008). The Management of Technological Innovation: Strategy And Practice. Oxford University Press.
  • ERDOĞAN, Melih (2005). Denetim, Maliye ve Hukuk Yayınları, Ankara.
  • ERDOĞAN, Melih (2019) “Denetim 4.0 ve Ötesi”, Muhasebe ve Vergi Uygulamaları Dergisi,12 (3), ss: 809- 834.
  • EY (Ernst & Young), (2014). Siber Flexibility Report. (https://www.ey.com/en_gl) (Erişim Tarihi: 27.03.2024).
  • FAGGELLA, Daniel (2020), “AI in The Accounting Big Four-Comparing Deloitte, PwC, KPMG, and EY”, https://emerj.com/ai-sector-overviews/ai-in-the-accounting-big-four-comparing-deloitte-pwc-kpmg-and-ey/ (Erişim Tarihi: 27.03.2024).
  • GOTO, Masashi (2021). “Collective professional role identity in the age of artificial intelligence”, Journal of Professions and Organization, 8(1), ss. 86-107.
  • GOTO, Masashi (2022). “Accepting The Future As Ever-Changing: Professionals’ Sensemaking About Artificial Intelligence”, Journal of Professions and Organization, Volume 9, Issue 1, ss. 77–99.
  • GÜDEK, Beyza (2023). “Endüstriyel Dönüşüm ve Endüstri 5.0.”, Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi,16(4), ss. 1129–1142.
  • GÜREDİN, Ersin. (1994), Denetim, Beta Basım Yayım Dağıtım A.Ş., İstanbul.
  • HASSELBALCH, Jacob (2016). “Professional Disruption in Health Regulation: Electronic Cigarettes in the European Union”, Journal of Professions and Organization, 3/1: ss. 62–85.
  • HAUG, Christoph (2013). “Organizing Spaces: Meeting Arenas As A Social Movement Infrastructure Between Organization, Network, And Institution”, Organization Studies, 34(5-6), ss. 705-732.
  • HAWKING, Stephen (2016). “This is the most Dangerous Time for our Planet”, The Guardian, Thursday 1st December 2016, available at: https://www.theguardian.com/commentisfree/2016/dec/01/stephen-hawking-dangerous-timeplanet-inequality (Erişim Tarihi: 27.03. 2024).
  • HINTZE, Arend (2016). “Understanding The Four Types Of AI, From Reactive Robots To Self-Aware Beings”, The Conversation. https://theconversation.com/understanding-the-four-types-of-ai-from-reactive-robots-to-self-aware-beings-67616.
  • HODGSON, Damian, Steve Paton ve Daniel Muzio (2015). “Something Old, Something New? Competing Logics And The Hybrid Nature Of New Corporate Professions”, British Journal of Management, 26(4), ss. 745-759.
  • HUA HU, Kuang; Hsiang Chen, Fu; Fu Hsu, Ming; Hshiung Tzeng, Gwo (2023). “Governance Of Artificial Intelligence Applications in A Business Audit Via A Fusion Fuzzy Multiple Rule-Based Decision-Making Model”, Financial Innovation, Vol. 9, No: ss. 117.
  • IBM (2022) IBM Global AI Adoption Index 2022. https://www.ibm.com/downloads/cas/GVAGA3JP. (Erişim Tarihi: 27.03.2024).
  • IIA, (2017a)” Yapay Zekâ – İç Denetim Mesleğine İlişkin Dikkate Alınması Gerekenler”, Global Perspectives and Insights, Özel Sayı Part I.
  • IIA, (2017b). Global Technology Audit Guide (GTAG).
  • IIA, (2018a)” IIA’nın Yapay Zekâ Denetim Çerçevesi Pratik Uygulamalar, Bölüm A, Global Perspectives and Insights, Özel Sayı Part II. IIA, (2018b)” IIA’nın Yapay Zekâ Denetim Çerçevesi Pratik Uygulamalar, Bölüm B, Global Perspectives and Insights, Özel Sayı Part III.
  • IIA, (2023)” Yapay Zekâ Devrimi”, Global Perspectives and Insights, 28.Sayı.
  • KARACAN Sami ve UYGUN Rahmi (2016). Denetim ve Raporlama, Umuttepe Yayınları, Kocaeli, ss. 43.
  • KAVAL, Hasan (2003). Muhasebe Denetimi, Akademik Denetim Danışmanlık ve YMM AŞ., Ankara, ss. 26.
  • KHAN, Rizwan; Adi, Erwin; Hussain, Omar (2021). “AI-Based Audit Of Fuzzy Front End Innovation Using ISO56002”, Managerial Auditing Journal, Vol. 36 No. 4.
  • KNAPTON, Sarah (2016). “Robots will take over most jobs within 30 years, experts warn”, The Telegraph, 13th February 2016, http://www.telegraph.co.uk/news/science/sciencenews/12155808/Robots-will-take-over-most-jobs-within-30-years-experts-warn.html, (Erişim Tarihi: 27.03. 2024).
  • KOKINA, Julia ve Thomas H. DAVENPORT (2017), “The Emergence of Artificial Intelligence: How Automation is Changing Auditing”, Journal of Emerging Technologies in Accounting, 14(1), ss. 115-122.
  • KRONBLAD, Charlotta (2020). “How Digitalization Changes Our Understanding of Professional Service Firms”, Academy of Management Discoveries, 6/3: ss. 436–54.
  • KRONBLAD, Charlotta., & Soren Henning Jensen (2023). “Being A Professional is Not The Same As Acting Professionally’—How Digital Technologies Have Empowered The Creation And Enactment Of A New Professional Identity in Law”, Journal of Professions and Organization, 10(2), ss. 99-119.
  • KRUSKOPF, Shawnie, Charlott Lobbas, Henna Meinander, Kira Söderling, Minna Martikainen ve Othmar Lehner (2020). “Digital Accounting And The Human Factor: Theory And Practice”, ACRN Journal of Finance and Risk Perspectives.
  • LAW, Kelwin ve Michael Shen (2020). “How Does Artificial Intelligence Shape the Audit Industry?”, Nanyang Business School Research Paper, No. 20-31.
  • MAESTRIPIERI, Lara (2019). “Fragmented fields: Professionalisms and work settings in Italian management consultancy”, Journal of Professions and Organization, 6(3), ss. 357-376.
  • MARI, Sako, Matthias Qian ve Jacopo Attolini (2022). “Future of professional work: evidence from legal jobs in Britain and the United States”, Journal of Professions and Organization, Volume 9, Issue 2.
  • MUZIO, Daniel, David M. Brock ve Roy Suddaby (2013). “Professions And Institutional Change: Towards An Institutionalist Sociology Of The Professions”, Journal of Management Studies, 50(5), ss. 699-721.
  • NOORDEGRAAF, Mirko (2015). “Hybrid professionalism and beyond:(New) Forms of public professionalism in changing organizational and societal contexts” , Journal of professions and organization, 2(2), ss. 187-206.
  • ÖZYİĞİT, Hüseyin (2023). “Yapay Zekânın İç Denetçilerin Algısına Etkisi: BIST 100 Şirketlerine Yönelik Bir Araştırma”, Muhasebe ve Finansman Dergisi, Vol.98, ss. 21-42.
  • PRICEWATERHOUSECOOPERS (PwC) (2018). “State Of The Internal Audit Profession Study- Moving At The Speed Of Innovation: The Foundational Tools And Talents Of Technology-Enabled İnternal Audit”, https://www.pwc.co.uk/audit-assurance/assets/pdf/moving-at-the-speed-of-innovation.pdf, (Erişim Tarihi: 27.03.2024).
  • RUSATE, Alex (2023). “On the Frontlines: AI in 'IA'”, Internal Auditor. https://internalauditor.theiia.org/en/voices/2023/on-the-frontlines-ai-in-ia/, (Erişim Tarihi: 27.03.2024).
  • SABUNCU, Birsel (2018). “İç Denetim Anlayışındaki Değişiklikler ve Gelişmeler”, Muhasebe Bilim Dünyası Dergisi, 20 (Özel Sayı), ss. 779- 789.
  • ÖZBEK, Çetin (2016). SAWYER’s İç Denetçiler için Rehber, Cilt 1, TİDE Yayınları, İstanbul, ss. 70-71.
  • SCHERER, Maxi (2019). “Artificial Intelligence and Legal Decision-Making: The Wide Open?”, Journal of international arbitration, 36(5).
  • SCOTT, W. Richard (2008). “Lords of the dance: Professionals as institutional agents”, Organization studies, 29(2), ss. 219-238.
  • SHAFER, William E., L. Jane Park ve Woody M. Liao (2002). “Professionalism, Organizational‐Professional Conflict And Work Outcomes: A Study Of Certified Management Accountants”, Accounting, Auditing & Accountability Journal, 15(1), ss. 46-68.
  • SMETS, Michael, Angela Aristidou ve Richard Whittington (2017). “Towards a practice-driven institutionalism”, The Sage handbook of organizational institutionalism, ss. 365-391.
  • SOWA, Konrad, Aleksandra Przegalinska ve Leon Ciechanowski (2021). “Cobots in knowledge work: Human–AI collaboration in managerial professions”, Journal of Business Research, 125, ss. 135-142.
  • SUDDABY, Roy ve Thierry Viale (2011). “Professionals and field-level change: Institutional work and the professional Project”, Current Sociology, 59(4), ss. 423-442.
  • TANRIVERDİ, Nur S., Taşkın, N., “A Systematic Literature Review for New Technologies in IT Audit”, Acta Infologica acin 2023, 7 (2), 396–408 DOI: 10.26650/acin.1142281
  • TEKTÜFEKÇİ Fatma (2008). “İç Denetimin Değişen Rolü: Değer Yaratmak”, MÖDAV, 79-108, ss. 102. TREDINNICK, Luke (2017). “Artificial Intelligence And Professional Roles”, Business Information Review, 34(1), ss. 37-41.
  • TİDE, (2017). “Uluslararası Mesleki Uygulama Çerçevesi (UMUÇ) 2017”, https://www.tide.org.tr/page/307/UMUC.kurum
  • WALTER, Zhiping ve Melissa Succi Lopez (2008). “Physician Acceptance Of Information Technologies: Role Of Perceived Threat To Professional Autonomy”, Decision Support Systems, 46(1), ss. 206-215.
  • WANG, Ke, Michael Zipperle, Marius Becherer, Florian Gottwalt, Yu Zang (2020). “An AI-Based Automated Continuous Compliance Awareness Framework (CoCAF) for Procurement Auditing”, Big Data and Cognitive Computing, Vol. 4, Issue 3, https://doi.org/10.3390/bdcc4030023.
  • WILHOIT, Elizabeth D. Ve Lorraine G. Kisselburgh (2015). “Collective action without organization: The material constitution of bike commuters as collective”, Organization Studies, 36(5), ss. 573-592.
Toplam 64 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Politika ve Yönetim (Diğer)
Bölüm 2024 20. SAYI
Yazarlar

Hasibe Aysan 0000-0001-6485-9824

Zehra Fırat 0000-0003-0551-2200

Erken Görünüm Tarihi 14 Ağustos 2024
Yayımlanma Tarihi 19 Ağustos 2024
Gönderilme Tarihi 31 Mart 2024
Kabul Tarihi 14 Ağustos 2024
Yayımlandığı Sayı Yıl 2024 Sayı: 20

Kaynak Göster

APA Aysan, H., & Fırat, Z. (2024). YAPAY ZEKÂ UYGULAMALARI İÇ DENETİM MESLEĞİNE NELER KAZANDIRABİLİR? MESLEKİ DEĞİŞİM VE TEKNOLOJİ YÖNETİMİ. Ombudsman Akademik(20), 149-178.
AMA Aysan H, Fırat Z. YAPAY ZEKÂ UYGULAMALARI İÇ DENETİM MESLEĞİNE NELER KAZANDIRABİLİR? MESLEKİ DEĞİŞİM VE TEKNOLOJİ YÖNETİMİ. OA. Ağustos 2024;(20):149-178.
Chicago Aysan, Hasibe, ve Zehra Fırat. “YAPAY ZEKÂ UYGULAMALARI İÇ DENETİM MESLEĞİNE NELER KAZANDIRABİLİR? MESLEKİ DEĞİŞİM VE TEKNOLOJİ YÖNETİMİ”. Ombudsman Akademik, sy. 20 (Ağustos 2024): 149-78.
EndNote Aysan H, Fırat Z (01 Ağustos 2024) YAPAY ZEKÂ UYGULAMALARI İÇ DENETİM MESLEĞİNE NELER KAZANDIRABİLİR? MESLEKİ DEĞİŞİM VE TEKNOLOJİ YÖNETİMİ. Ombudsman Akademik 20 149–178.
IEEE H. Aysan ve Z. Fırat, “YAPAY ZEKÂ UYGULAMALARI İÇ DENETİM MESLEĞİNE NELER KAZANDIRABİLİR? MESLEKİ DEĞİŞİM VE TEKNOLOJİ YÖNETİMİ”, OA, sy. 20, ss. 149–178, Ağustos 2024.
ISNAD Aysan, Hasibe - Fırat, Zehra. “YAPAY ZEKÂ UYGULAMALARI İÇ DENETİM MESLEĞİNE NELER KAZANDIRABİLİR? MESLEKİ DEĞİŞİM VE TEKNOLOJİ YÖNETİMİ”. Ombudsman Akademik 20 (Ağustos 2024), 149-178.
JAMA Aysan H, Fırat Z. YAPAY ZEKÂ UYGULAMALARI İÇ DENETİM MESLEĞİNE NELER KAZANDIRABİLİR? MESLEKİ DEĞİŞİM VE TEKNOLOJİ YÖNETİMİ. OA. 2024;:149–178.
MLA Aysan, Hasibe ve Zehra Fırat. “YAPAY ZEKÂ UYGULAMALARI İÇ DENETİM MESLEĞİNE NELER KAZANDIRABİLİR? MESLEKİ DEĞİŞİM VE TEKNOLOJİ YÖNETİMİ”. Ombudsman Akademik, sy. 20, 2024, ss. 149-78.
Vancouver Aysan H, Fırat Z. YAPAY ZEKÂ UYGULAMALARI İÇ DENETİM MESLEĞİNE NELER KAZANDIRABİLİR? MESLEKİ DEĞİŞİM VE TEKNOLOJİ YÖNETİMİ. OA. 2024(20):149-78.
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