Denetimde Yapay Zekâ Kullanımının Denetçiler Üzerindeki Olası Etkileri

Yıl 2024, Cilt: 25 Sayı: 54, 113 - 139, 30.06.2024

Çağlar Ayyayla

Öz

Organizasyonlarda süreç yönetimlerine özel bir önem atfedilir. Bu önemi çoğunlukla hız ve zamanlılık belirlemektedir. Zaman israfının önüne geçmek, verilerin eş zamanlı işlem ve kontrolden geçirilmesi, doğruluğunun test edilmesi, derinlemesine süreç analizlerinin yapılması gibi değer yaratıcı görevler işletmeleri bilişim teknolojilerindeki gelişmelere, özellikle Yapay Zekâya (YZ) yönelik araştırmalara odaklamaktadır. Global denetim şirketlerinin risk değerlendirme, denetim süreç planlaması, işlem doğrulama ve sınama, çalışma kağıtlarının oluşturulması, envanter sayımı gibi görev adımlarında YZ’yi süreçlere dahil ettiği ve yenilikçi yaklaşımlara yatırım yaptıkları görülmektedir. Bu derleme çalışmasında, denetim alanında teknoloji kullanımı ve yazılım uygulamalarıyla ilgili literatürde yayınlanmış çalışmalar taranmış ve güncel bir teknoloji olarak YZ kullanımına ilişkin yapılan çalışmalar ışığında YZ teknolojisinin kullanımının denetçilere olası etkileri hakkında değerlendirmeler yapılmıştır. YZ teknolojisi denetim çalışmalarında görece olumsuz etkiler çağrıştırsa da mesleğin geleceği için kullanışlı bir teknoloji olacağını göstermektedir. Denetim mesleğinde ihtiyaç duyulan teknolojik gereksinimleri karşılayarak yürütülecek faaliyetlerde etkinlik kazanacağı ve denetimde verimliliği artıracağı büyük oranda beklenmektedir. Öte yandan, denetçiler için, YZ teknolojilerinin hız kesmeden gelişmeye devam etmesi muhtemel birtakım endişeleri de tartışmaya açmaktadır. Bu endişelerin başında çalışma yöntemi ve personel ihtiyacı ve talep piyasasındaki olası değişimler gelirken kaygı verici mesleki, toplumsal etik sorunlar da olacağı ön görülmektedir.

Anahtar Kelimeler

Denetim, Yapay Zeka, Mesleki yargı, Makine öğrenimi

Possible Effects of the Use of Artificial Intelligence in Auditing on Auditors

Öz

In organizations, special emphasis is placed on process management, often determined by speed and timeliness. This importance leads to a focus on research in information technologies, especially Artificial Intelligence (AI), to prevent time wastage, process data simultaneously, test its accuracy, and conduct in-depth process analysis. AI, intended as a design based on copying and implementing human skills and mental abilities, has the potential to make a difference in this regard. It is observed that global audit firms include AI in processes such as risk assessment, audit process planning, transaction verification and testing, creation of working papers, and inventory counting, and invest in innovative approaches in this field. This review study scans the literature published on the use of technology and software applications in the audit field and examines the chronological process of AI. Evaluations are made regarding the potential effects of AI use on auditors based on studies conducted on the use of AI technology, indicating that although AI technology may suggest relatively negative effects on audit work, it will be a useful technology for the future of the profession. It is largely expected to gain efficiency in activities to be carried out by meeting the technological requirements needed in the audit profession and to increase efficiency in audit. However, the continuous development of AI technologies raises some concerns for auditors. Among these concerns are potential changes in working methods and personnel needs, as well as worrying professional and societal ethical issues.

Anahtar Kelimeler

Auditing, Artificial Intelligence, Professional judgment, Machine learning

Kaynakça

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