Öz
Amaç- Yapay zekada
yaşanan teknolojik gelişmelerin bağımsız denetime olan etkilerini incelemek
çalışmanın öncelikli amacıdır. Çalışmada,
denetimde kullanılan yapay zeka örnekleri ve yapay zekanın denetim
sektörüne yapacağı katkılar incelenmiştir.
Yöntem- Bağımsız
denetim sektörüne etki eden teknolojik gelişmelerin yaşanmasıyla yapay zekadan
alınan verimin arttığı ve yapay zekanın uygulama alanının çeşitlendiği
görülmüştür.
Bu çalışmada, bağımsız denetimde var olan yapay zeka uygulamaları ve
gelecekte uygulamaya konulacak yapay zeka projeleri analiz edilmiş ve
değerlendirilmiştir. Bu çalışmada, teknolojik altyapının güçlenmesiyle ve
farkındalığın artmasıyla ortaya çıkan yapay zekanın denetimde var olan
uygulamaları ve gelecekte uygulamaya konulacak yapay zeka projeleri analiz
edilerek değerlendirilmiştir.
Bulgular- Elde edilen
bulgulara göre; Yapay zekanın işletmelere uyarlanabilmesi için işletmelerin ERP
sistemlerini geliştirmesi gerektiği ve bağımsız denetim yapılacak her firma
için, yapay zekanın tasarlanmasının olası zorlukları olduğu ortaya çıkmıştır.
Sonuç- Çalışmada,
yapay zeka ile yapılan denetimin tam zamanlı yapılabileceği ve daha efektif
olacağı düşünülmektedir. Fakat yapay zekanın yaygınlaşması ve verimliliğin
arttırılması için işletme yöneticilerinin Dünya’da yaşanan gelişmeleri takip
edip kendi kurum kültürleri ile birleştirerek uygulamaya koyması gerektiği
düşünülmektedir. Ayrıca, işletmeler ERP yazılımlarını geliştirmesi gerektiği,
dijitalleşme ve entegre program kullanımını arttırması gerektiği görülmüştür.
Anahtar Kelimeler
Kaynakça
- Davenport, T., Raphael, J. (2017). 10 Rule; “Creating a Cognitive Audit,”. http://ww2.cfo.com/auditing/2017/07/creating-cognitiveaudit/
- Deloitte. (2018). 16 Artificial Intelligence Projects from Deloitte Practical Cases of Applied AI. https://www2.deloitte.com/content/dam/Deloitte/nl/Documents/innovatie/deloitte-nl-innovatie-artificial-intelligence-16-practical-cases.pdf
- EY. (2017). EY Scaling the Use of Drones in the Audit Process. https://www.ey.com/gl/en/newsroom/news-releases/news-ey-scaling-the-use-of-drones-in-the-audit-process
- Hodges, A. (1995). Alan Turing — A Short Biography. https://www.turing.org.uk/publications/dnb.html
- Greenman, C. (2017). Exploring the Impact of Artificial Intelligence on the Accounting Profession. Journal of Research in Business, Economics and Management, 8(3), 1451-1454.
- ICAEW, (2018). Artificial intelligence and the future of accountancy. ICAEW’s IT Faculty, 1-12. https://www.icaew.com/-/media/corporate/files/technical/information-technology/technology/artificial-intelligence-report.ashx?la=en
- Issa, H. Sun, T. Vasarhelyi, M. A. (2016). Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation. Journal of Emerging Technologies in Accounting, 13(2), 1-20.
- KPMG. (2017). KPMG Clara a smart audit platform. https://assets.kpmg/content/dam/kpmg/xx/pdf/2017/05/kpmg-clara-a-smart-audit-platform.pdf
- Luo, J. Meng, Q. Cai, Y. (2018). Analysis of the Impact of Artificial Intelligence Application on the Development of Accounting Industry. Open Journal of Business and Management, 6, 850-856. DOI: 10.4236/ojbm.2018.64063.
- Protiviti. (2019). Executive Perspectives on Top Risks 2019. https://www.protiviti.com/sites/default/files/united_states/insights/nc-state-protiviti-survey-top-risks-2019.pdf
- PWC. (2019). Audit Explorer. https://www.pwc.com/gx/en/audit-services/assets/pdf/audit-explorer-at-a-glance-on-screen.pdf
- Serçemeli, M. (2018). Artificial Intelligence in Digital Transformation of Accounting and Auditing Professions. Turkish Studies, 13(30), 369-386.
- Turing, A. M. (1950). Computing Machinery and Intelligence. Mind, 433-560.
- Wehle, H. D. (2019). Artificial Intelligence, https://www.researchgate.net/publication/330683449_Artificial_Intelligence
Öz
Purpose- The purpose of
this study is to examine the effects of technological developments in
artificial intelligence on auditing. In this study, artificial intelligence
examples used in independent auditing and the contribution of artificial
intelligence to the audit sector were examined.
Methodology- With the
technological developments affecting the independent auditing sector, it has
been observed that the efficiency of artificial intelligence has increased and
the field of application of artificial intelligence has varied.
In this study, artificial intelligence applications and the artificial
intelligence projects to be implemented to the auditing sector in the future
were analyzed and evaluated.
Findings- According to
the findings; In order to adapt artificial intelligence to businesses, it is
revealed that entities need to develop their ERP systems and that there are
potential difficulties for the design of artificial intelligence for each
company to be audited.
Conclusion- In this
study, it is thought that auditing with artificial intelligence can be
performed full time and will be more effective. However, in order to spread
artificial intelligence and increase productivity, it is thought that business executives
should follow the developments in the world and implement them by combining
them with their corporate culture. In addition, it is seen that entities need
to develop ERP softwares and increase the use of digitalization and integrated
programs.
Anahtar Kelimeler
Independent auditing artificial intelligence machine learning
Kaynakça
- Davenport, T., Raphael, J. (2017). 10 Rule; “Creating a Cognitive Audit,”. http://ww2.cfo.com/auditing/2017/07/creating-cognitiveaudit/
- Deloitte. (2018). 16 Artificial Intelligence Projects from Deloitte Practical Cases of Applied AI. https://www2.deloitte.com/content/dam/Deloitte/nl/Documents/innovatie/deloitte-nl-innovatie-artificial-intelligence-16-practical-cases.pdf
- EY. (2017). EY Scaling the Use of Drones in the Audit Process. https://www.ey.com/gl/en/newsroom/news-releases/news-ey-scaling-the-use-of-drones-in-the-audit-process
- Hodges, A. (1995). Alan Turing — A Short Biography. https://www.turing.org.uk/publications/dnb.html
- Greenman, C. (2017). Exploring the Impact of Artificial Intelligence on the Accounting Profession. Journal of Research in Business, Economics and Management, 8(3), 1451-1454.
- ICAEW, (2018). Artificial intelligence and the future of accountancy. ICAEW’s IT Faculty, 1-12. https://www.icaew.com/-/media/corporate/files/technical/information-technology/technology/artificial-intelligence-report.ashx?la=en
- Issa, H. Sun, T. Vasarhelyi, M. A. (2016). Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation. Journal of Emerging Technologies in Accounting, 13(2), 1-20.
- KPMG. (2017). KPMG Clara a smart audit platform. https://assets.kpmg/content/dam/kpmg/xx/pdf/2017/05/kpmg-clara-a-smart-audit-platform.pdf
- Luo, J. Meng, Q. Cai, Y. (2018). Analysis of the Impact of Artificial Intelligence Application on the Development of Accounting Industry. Open Journal of Business and Management, 6, 850-856. DOI: 10.4236/ojbm.2018.64063.
- Protiviti. (2019). Executive Perspectives on Top Risks 2019. https://www.protiviti.com/sites/default/files/united_states/insights/nc-state-protiviti-survey-top-risks-2019.pdf
- PWC. (2019). Audit Explorer. https://www.pwc.com/gx/en/audit-services/assets/pdf/audit-explorer-at-a-glance-on-screen.pdf
- Serçemeli, M. (2018). Artificial Intelligence in Digital Transformation of Accounting and Auditing Professions. Turkish Studies, 13(30), 369-386.
- Turing, A. M. (1950). Computing Machinery and Intelligence. Mind, 433-560.
- Wehle, H. D. (2019). Artificial Intelligence, https://www.researchgate.net/publication/330683449_Artificial_Intelligence
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | Finans, İşletme |
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 30 Temmuz 2019 |
| Yayımlandığı Sayı | Yıl 2019 Cilt: 9 Sayı: 1 |
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