YAPAY ZEKA ALGORİTMALARI İLE DÖNÜŞÜM GEÇİRECEK DENETİM MESLEĞİNİN GELECEĞİ ÜZERİNDE BİR DEĞERLENDİRME

Yıl 2022, Cilt: 8 Sayı: 2, 1 - 19, 08.03.2023

Ahmet Efe

Öz

Yapay zekâ (YZ) uygulamalarıyla birlikte gelişen yenilikçi teknolojiler nedeniyle Sayıştay ve teftiş mekanizmaları dahil olmak üzere tüm iç ve dış denetim mesleğinin bir bütün olarak elde ettiği birtakım kolaylıklarla birlikte bazı zorluklar ile de karşı karşıya kalmaktadır. Veri analitiğini kullanmak da dahil olmak üzere sürekli hale gelen denetim süreçlerinde teknolojiden yararlanmada daha etkin ve verimli uygulamalara ihtiyaç vardır. Aslında, yıkıcı yeniliklerden bu durum zamanla bir zorunluluk hale gelebilecekken birçok iç/dış denetim departmanı iyi BT denetçileri bulmakta zorlandıklarını kabul etmektedirler. Büyük veriden dolayı yavaş işleyen denetim, örneklemeye dayalı denetim planlaması ve anahtar kelime aramalarına güvenme, denetim görevlerini hızlandırmak için akıllı otomasyonun gerekli olduğunun birer göstergeleridir. Bu çalışmada YZ tabanlı denetim otomasyon uygulamalarının denetçinin yerine geçerek değil, aslında insan merkezli denetim planlama, programlama, yürütme, test, raporlama ve izleme süreçlerine değer katarak sürecine yardımcı olunduğu ortaya konulmaktadır. Bu husustaki makul çözümler, genelde tüm denetim meslekleri ve özelde ise iç denetim süreçlerini daha akıllı, hızlı ve etkin hale getirebilen YZ modellerinin benimsenmesini içerir. Bunun için de kurumsal süreçlerin yeniden yapılandırılması, yerli ve milli ürün ve standartların geliştirilmesi ve teknik insan kaynağı yetkinliğinin yükseltilmesi bağlamında hazırlıkların yapılması gerekmektedir.

Anahtar Kelimeler

yapay zekâ, iç denetim, sürekli denetim sistemleri, YBS, e-denetim.

Kaynakça

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