The Future of the Audit Related Professions in the Light of Risk and Benefits of Artificial Intelligence Advancements

Yıl 2023, Cilt: 10 Sayı: 2, 424 - 450, 30.06.2023

Ahmet Efe

https://doi.org/10.47097/piar.1259538

Öz

The study analyzes the potential impacts of super AI on traditional auditing and investigative practices, ethical considerations, and the role of auditors and investigators in the face of increasing automation and dependence on AI systems. The study uses a deductive approach to analyze data collected from secondary sources, including academic journals, business reports, and government publications Using literature knowledge and business reports, it is tried to make analysis and assessments on the risks and benefits of usage of super AI over audit and investigating professionals. The study identifies several risks and problems associated with super AI, including automation of auditing and investigation processes, dependence on AI systems, ethical considerations, lack of technical expertise, and security concerns. The study concludes that while AI can provide significant benefits to the audit-related professions, there are also critical risks that need to be addressed to ensure ethical and effective use of AI in auditing practices. It is important for these professions to carefully assess the benefits and risks of AI and take appropriate measures to minimize the risks and maximize the benefits. With a problem-solving approach, it is aimed to produce applicable suggestions for audit authorities and professional in Türkiye to help provide reasonable mitigating of its upcoming risks to reasonable level and increase its benefits to the upmost. The study suggests various policies, strategies, and projects for improvement, requiring a concerted effort from all stakeholders.

Anahtar Kelimeler

AI, Audit, Investigation, Inspection, Process Automation, Machine Learning, Smart MIS.

Yapay Zekâ Ilerlemelerinin Riskleri Ve Faydaları Işığında Denetimle Ilgili Mesleklerin Geleceği

Öz

Bu çalışma, süper yapay zekânın (YZ) geleneksel denetim ve soruşturma uygulamaları, etik hususlar ve artan otomasyon ve YZ sistemlerine bağımlılık karşısında denetçilerin ve araştırmacıların rolü üzerindeki potansiyel etkilerini analiz etmektedir. Çalışmada, akademik dergiler, iş raporları ve hükümet yayınları dâhil olmak üzere ikincil kaynaklardan toplanan verileri analiz etmek için tümdengelimli bir yaklaşım kullanarak süper YZ kullanımının denetim ve soruşturma profesyonelleri üzerindeki riskleri ve faydaları hakkında analizler ve değerlendirmeler yapılmaktadır. Çalışma, denetim ve soruşturma süreçlerinin otomasyonu, YZ sistemlerine bağımlılık, etik hususlar, teknik uzmanlık eksikliği ve güvenlik endişeleri konusunda süper YZ ile ilişkili çeşitli riskleri ve sorunları tartışmaktadır. Çalışma, YZ'nin denetimle ilgili mesleklere önemli faydalar sağlayabilse de denetim uygulamalarında etik ve etkili kullanımını sağlamak için ele alınması gereken bazı kritik riskler olduğu sonucuna varmaktadır. Bu meslekler için YZ’nin faydalarını ve risklerini dikkatli bir şekilde değerlendirmek ve riskleri en aza indirmek ve faydaları en üst düzeye çıkarmak için uygun önlemleri almak gerekir. Sorun çözücü bir yaklaşımla, Türkiye'deki denetim otoriteleri ve uzmanları için uygulanabilir öneriler üreterek, yaklaşmakta olan risklerin makul bir şekilde yönetilmesine ve faydalarını en üst düzeye çıkarmaya yardımcı olunmaktadır. Çalışma, iyileştirme için tüm paydaşların ortak çabasını gerektiren çeşitli politikalar, stratejiler ve projeler önermektedir.

Anahtar Kelimeler

YZ, Denetim, Soruşturma, Teftiş, Süreç Otomasyonu, Makine Öğrenimi, Akıllı YBS.

Kaynakça

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