DİJİTALLEŞMENİN İÇ DENETİM MESLEĞİ ÜZERİNDEKİ ETKİLERİNİN KEŞFİ

Year 2023, , 171 - 190, 22.06.2023

Onur Erişen , Mert Erer

https://doi.org/10.54452/jrb.1182813

Abstract

İlgili araştırma, 4. Sanayi Devrimi sonrasında hız kazanan dijitalleşme sürecinin ve beraberinde getirdiği nesnelerin interneti, yapay zeka uygulamaları, robotik süreç otomasyonu, blok zincir, akıllı sözleşmeler, akıllı fabrikalar gibi yeni kavramların iç denetim mesleği üzerindeki mevcut ve potansiyel etkilerini ortaya çıkarmak amacıyla gerçekleştirilmiştir. Dijitalleşmenin henüz çok yeni bir olgu olduğu ve işletme süreçlerinin tam anlamıyla dijitalleşmediği göz önünde bulundurularak kurgulanan bu fenomenolojik nitel araştırmada, 14 sertifikalı iç denetçi ile yapılan yarı yapılandırılmış görüşmeler sonucunda “Dijitalleşme Farkındalığı”, “İşletmelerde Dijitalleşme Adaptasyonu”, “Dijitalleşme ve İç Denetim”, “Siber Güvenlik ve İç Denetim”, “Eklemeler ve Öneriler” olmak üzere 5 farklı tema ve bunlara bağlı 24 farklı kategori elde edilmiştir. Çalışmada hem iç denetim mesleğinin dijital dönüşüm sürecindeki durumuna, hem de gelecekteki konumuna ilişkin bulgular elde edilmiş, özellikle reel sektörde dijital farkındalığın yeterince oluşmadığı sonucuna ulaşılırken, iç denetçilerin genel bir dijital farkındalıklarının bulunmasına karşın, kendilerini dijital teknolojiler ile ilgili konularda geliştirmeleri gerektiği sonucuna ulaşılmıştır. Mesleğin gelecekte ciddi bir değişime uğrayarak bir danışmanlık merkezi olarak işleyeceği ön görülmektedir.

Keywords

İç Denetim Mesleği, Dijitalleşme, E-Dönüşüm, Nitel Araştırma

EXPLORING THE IMPACTS OF DIGITALIZATION ON THE INTERNAL AUDIT PROFESSION

Abstract

This article is based on exploratory research conducted to reveal the current and potential effects of the digitalization process, which gained momentum after the 4th Industrial Revolution, and the new concepts it brings to the internal audit profession such as IoT, AI, robotic process automation, blockchain, smart contracts, smart factories, etc. In this phenomenological research, which was designed considering that digitalization is still a very new phenomenon and the processes in business life are not fully digitalized, as a result of semi-structured interviews with 14 certified internal auditors, five different themes, namely "Digitalization Awareness", "Digitalization Adaptation in Enterprises", "Digitalization and Internal Audit", “Cyber Security and Internal Audit”, “Additions/Recommendations” and 24 different related categories were obtained. In the study, predictive results were achieved regarding both the situation of the internal audit profession in the digital transformation process and its future position. As a result of the research, it was concluded that digital awareness was not sufficiently developed, especially in the real sector. Despite having a general understanding of digital technologies, this research shows that internal auditors need to improve their knowledge of related topics. Furthermore, the profession is expected to undergo a significant change in the future and serve as a center of consulting.

Keywords

Internal Audit Profession, Digitalization, E-Transformation, Qualitative Research

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