tca journal Sayıştay Dergisi 1300-1981 2651-351X T.C. Sayıştay Başkanlığı 10.52836/sayistay.1554497 Public Administration Public Finance Kamu Yönetimi Kamu Maliyesi YAPAY ZEKANIN DENETİMDE KULLANILMASI VE ETİK SORUNLAR https://orcid.org/0000-0002-7153-9738 Polat Mehmet KARAMANOĞLU MEHMETBEY ÜNİVERSİTESİ 12 15 2024 134 395 423 09 23 2024 11 12 2024 Copyright © 1990, Sayıştay Dergisi 1990 Sayıştay Dergisi

Benzersiz bir yenilik olan yapay zekâ, yaşamın hemen her alanını etkilemektedir. Diğer alanlarda olduğu kamu yönetiminde de verimlilik ve etkinliği çok önemli ölçüde artırması beklenen yapay zekaya dayalı teknolojiler, sağladığı avantajlar kadar, çeşitli risklere ve tehditlere de kaynaklık etmektedir. Denetim, yapay zekanın en yüksek katkı potansiyeline sahip olduğu alanlardan biri olarak görülmektedir. Bu nedenle yapay zekanın denetimde kullanımının artması ile birlikte karşılaşılabilecek etik sorunlar yoğun tartışmalara konu olmaktadır. Bu çalışma, literatür taraması yöntemiyle yapay zekanın denetimde kullanılmasının yol açabileceği etik sorunlar, Uluslararası Yüksek Denetim Kurumları Örgütü (INTOSAI) ve İç Denetim Koordinasyon Kurulu’nun etik ilkeleri çerçevesinde bütüncül bir şekilde, daha çok fütüristtik bir yaklaşımla ele almayı amaçlamaktadır. Çalışma, etik sorunlara yol açma potansiyeli yüksek karmaşık hususların tamamen makinelere bırakılmaması gerektiği, ancak denetimde yapay zekânın kullanılmasından da vazgeçilemeyeceği çıkarımlarından hareketle, yapay zekanın denetimde etik ilkeler çerçevesinde kullanılmasına ilişkin yöntem ve yaklaşımlara odaklanmaktadır.

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