Küresel rekabete ayak uydurmak ve sürdürülebilir olmak isteyen tüm şirketler ve kurumlar, değişimi doğru bir şekilde yönetmek, teknolojinin gerekli kıldığı zihinsel ve operasyonel dönüşümü kurumlarına hızlı bir şekilde adapte etmek zorundadırlar.
Adı Soyadı
Tamer Aksoy
İlgi Alanları
Finansal Muhasebe, Yönetim Muhasebesi, Stratejik Denetim/İç Denetim, İç Kontrol, Finans/Sürdürülebilirlik
(Springer, 2021) Aksoy, Tamer; Kahyaoğlu, Sezer Bozkuş; Yönetim Bilimleri Fakültesi, İşletme Bölümü
In this study, the effects of artificial intelligence applications, which have gained importance recently, on internal audit and risk assessment are analyzed. Internal audit and risk assessment are critical for the early detection of risks that arise in the processes of businesses that are becoming more complex and exposed to external factors due to digitalization.
(Springer, 2021) Aksoy, Tamer; Gurol, Burcu; Yönetim Bilimleri Fakültesi, İşletme Bölümü
Digital transformation is the modification resulting from new opportunities technological advancements in all areas of life presents. These new technologies are also used in audit activities. These new technologies used in audit activities are called Computer Assisted Auditing Techniques and Technologies (CAATTs). Those have emerged to help auditors look for irregularities in data files and to enable more analyses to be done in less time with more evidence at a lower risk level. Artificial Intelligence(AI), as an automated system that can generate algorithms, occupies a center stage in these developments. It is observed that 4 concepts are emphasized for AI. These concepts are acting like human, thinking like human, rational thinking, and rational behavior. These factors facilitated the inclusion of AI in audit activities. Firstly, the study explains CAATTs applications and the concept of AI and how AI is included in accounting and auditing activities. Secondly, the advantages and disadvantages of using AI in the auditing processes are evaluated. Lastly, the use of AI and CAATTs in audit process and specific application suggestions for different audit areas are discussed in detail in the context of suggested audit batches.