İç Kontrol Sisteminin Değerlendirilmesinde Yapay Zekâ: Bağımsız Denetçilere Yönelik Bir Araştırma

Year 2023, Issue: 99, 103 - 128, 14.07.2023

Hüseyin Özyiğit

https://doi.org/10.25095/mufad.1311506

Abstract

Bu çalışmanın temel amacı; Kamuyu Aydınlatma Platformu’nda yer alan bağımsız denetim kuruluşlarının, müşteri işletmelerin iç kontrol sistemini değerlendirirken yapay zekâ araçlarını kullanma seviyesini tespit etmektir. Bu bağlamda Kamuyu Aydınlatma Platformu’nda yer alan bağımsız denetim kuruluşlarının e-mail adreslerine anket formu gönderilmiştir. Ankete 59 tane bağımsız denetim kuruluşu katılmıştır. Anketten elde edilen veriler SPSS 22.0 programı yardımıyla; Mann-Whitney U ve Kruskal-Wallis testleri ile birlikte yüzde ve frekans gibi tanımlayıcı istatistikler kullanılarak analiz edilmiştir. Sonuç olarak; bağımsız denetçilerin müşteri işletmenin iç kontrol sistemini değerlendirirken yapay zekâ uygulamalarını önemli ölçüde kullanmayı tercih ettikleri ve lisans eğitimi mezunlarının doktora eğitimi mezunlarına göre kontrol faaliyetlerinde yapay zekâ uygulamalarını kullanma seviyesinin daha yüksek olduğu tespit edilmiştir.

Keywords

İç Kontrol Sistemi, Bağımsız Denetim, Yapay Zekâ

Artıfıcıal Intellıgence in The Evaluatıon of The Internal Control System: A Research for Independent Audıtors

Abstract

The main purpose of this study; It is to determine the level of use of artificial intelligence tools when evaluating the internal control system of customer enterprises by independent audit firms on the Public Disclosure Platform. In this context, a questionnaire was sent to the e-mail addresses of the independent audit firms on the Public Disclosure Platform. 59 independent audit firms participated in the survey. The data obtained from the survey with the help of SPSS 22.0 program; It was analyzed using descriptive statistics such as percentage and frequency, along with the Mann-Whitney U and Kruskal-Wallis tests. In conclusion; It has been determined that the independent auditors prefer to use artificial intelligence applications to a great extent when evaluating the internal control system of the client enterprise and the level of using artificial intelligence applications in control activities is higher for undergraduate education graduates than doctoral education graduates.

Keywords

Internal Control System, Independent Audit, Artificial Intelligence

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