İNSAN FAKTÖRÜ VE MAKİNE : YAPAY ZEKÂ İÇ DENETÇİLERİN YERİNİ ALABİLİR Mİ?

Öz

Bu çalışma, yapay zekâ teknolojilerinin iç denetim alanında meydana getirdiği paradigma değişimini kapsamlı bir şekilde inceleyerek, söz konusu teknolojilerin iç denetim süreçlerine olan etkilerini avantajlar ve sınırlılıklar bağlamında ele almaktadır. Çalışmada öncelikli olarak, büyük veri analitiği, makine öğrenmesi ve doğal dil işleme gibi gelişmiş teknolojilerin iç denetim süreçleriyle entegrasyonu üzerinde durulmaktadır. Bu teknolojiler sayesinde, özellikle veri analizi, risk değerlendirme, dolandırıcılık tespiti ve gerçek zamanlı izleme süreçlerinde otomasyonun sağlanarak verimliliğin artırıldığı ve hata oranlarının belirgin şekilde azaltıldığı tespit edilmiştir. Bununla birlikte, çalışmada yapay zekâ teknolojilerinin mevcut kapasitelerinin bazı kritik insani yetkinlikleri karşılamakta yetersiz kaldığı belirtilmektedir. Özellikle etik değerlendirme, bağlamsal analiz, yaratıcı problem çözme ve stratejik muhakeme gibi insana özgü niteliklerin yapay zekâ tarafından tam olarak yerine getirilemediği görülmektedir. Bu bağlamda, yapay zekânın iç denetim fonksiyonlarını tamamen üstlenmesi mümkün olmayıp, daha çok denetçilerin karar alma süreçlerini destekleyici bir araç olarak kullanılmasının daha etkili sonuçlar doğuracağı sonucuna varılmaktadır. Sonuç olarak çalışma, iç denetimde sürdürülebilir ve güvenilir bir gelecek için makinelerin otomasyon gücü ile insanın etik, sezgisel ve bağlamsal yetkinliklerini birleştiren hibrit bir yaklaşımın benimsenmesinin önemini vurgulamaktadır. Elbette yapay zekâ, iç denetim süreçlerindeki rutin ve tekrar eden işleri otomatikleştirebilir, ancak etik değerlendirmeler, sezgisel analiz ve karmaşık bağlamsal kararlar için insan muhakemesi kaçınılmazdır. Dolayısıyla iç denetçiler, insan faktörünün kritik önem taşıdığı alanlarda yapay zekânın tamamlayıcısı olmaya devam edecek ve vazgeçilmezliklerini koruyacaktır.

Anahtar Kelimeler

• Yapay Zeka
• İç Denetim
• Etik

HUMAN FACTOR AND MACHINE: CAN ARTIFICIAL INTELLIGENCE REPLACE INTERNAL AUDITORS?

Öz

This study comprehensively examines the paradigm shift brought about by artificial intelligence technologies in the field of internal auditing, addressing both the advantages and limitations of their impact on internal audit processes. The study primarily focuses on the integration of advanced technologies such as big data analytics, machine learning, and natural language processing into internal auditing practices. It identifies significant improvements in efficiency through automation in processes such as data analytics, risk assessment, fraud detection, and real-time monitoring, resulting in reduced error rates and enhanced effectiveness.However, the study emphasizes certain limitations regarding artificial intelligence technologies, noting their inadequacies in replicating critical human competencies. Specifically, skills such as ethical judgment, contextual analysis, creative problem-solving, and strategic reasoning remain uniquely human and are not fully replaceable by AI. Consequently, the study concludes that artificial intelligence should not entirely replace internal auditors but rather serve as a supportive tool to enhance their decision-making processes. In conclusion, the research underscores the importance of adopting a hybrid approach for a sustainable and reliable future in internal auditing, integrating the automation capabilities of AI with human ethical judgment, intuition, and contextual insights. Of course, AI can automate routine and repetitive tasks in internal audit processes, but human judgement is inevitable for ethical assessments, intuitive analysis and complex contextual decisions. Therefore, internal auditors will continue to complement AI in areas where the human factor is critical and remain indispensable.

Anahtar Kelimeler

• Artificial Intelligence
• Internal Auditing
• ethic

Kaynakça

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