Digital Transformation and Artificial Intelligence-Assisted Auditing: The Role of Technology in Internal Audit Processes in 2025

Yıl 2025, Cilt: 6 Sayı: 1, 25 - 33, 27.03.2025

Kadir Gökoğlan , Hüseyin Sevim , Sultan Kılıç

https://doi.org/10.62425/dssh.1647929

Öz

Recently, artificial intelligence (AI) technologies and digital transformation concepts have led to changes in internal audit activities. While traditional audit techniques are usually performed without much use of technology, new digital audits complete these processes by using technological infrastructures. This transformation changes the way auditors work and thus creates a new value system in audit processes. This new value system is the artificial intelligence assisted audit system. Artificial intelligence assisted audit systems help to detect potential risks that may occur in enterprises at an earlier stage. Thus, it will increase the reliability of financial reporting of enterprises. It will significantly reduce the time spent to detect errors and irregularities in businesses. It will also enable auditors to focus on value-added activities instead of routine and time-consuming operations. In particular, situations such as incorrect analysis in audit activities, ethical problems that may occur, etc. appear as negative situations arising from technological developments and artificial intelligence. In addition, the existence of dangerous situations such as the loss of the importance of security and confidentiality in audit activities creates the necessity to establish and establish new control mechanisms in terms of technological systems.
This study aims to determine the effects of artificial intelligence and technological systems on internal audit activities, especially auditing. For this purpose, field research was conducted in the literature. The study concludes that digital transformation and artificial intelligence contribute to making internal audit functions more efficient and reliable, but also bring new risks.

Anahtar Kelimeler

Digital Transformation, Artifical Intelligence, Internal Audit

Diji̇tal Dönüşüm ve Yapay Zeka Destekli̇ Deneti̇m: 2025'te İç Deneti̇m Süreçleri̇nde Teknoloji̇Nnin Rolü

Öz

Son dönemde yapay zeka (AI) teknolojileri ve dijital dönüşüm kavramları iç denetim faaliyetlerinde değişimlere yol açmıştır. Geleneksel denetim teknikleri genellikle teknolojiden çok fazla yararlanılmadan gerçekleştirilirken, yeni dijital denetimler teknolojik altyapıları kullanarak bu süreçleri tamamlıyor. Bu dönüşüm denetçilerin çalışma şeklini değiştirmekte ve böylece denetim süreçlerinde yeni bir değer sistemi oluşturmaktadır. Bu yeni değer sistemi yapay zeka destekli denetim sistemidir. Yapay zekâ destekli denetim sistemleri, işletmelerde oluşabilecek potansiyel risklerin daha erken bir aşamada tespit edilmesine yardımcı olmaktadır. Böylece işletmelerin finansal raporlamalarının güvenilirliğini artıracaktır. İşletmelerdeki hata ve usulsüzlükleri tespit etmek için harcanan zamanı önemli ölçüde azaltacaktır. Ayrıca denetçilerin rutin ve zaman alan işlemler yerine katma değerli faaliyetlere odaklanmasını sağlayacaktır. Özellikle denetim faaliyetlerinde hatalı analizler, oluşabilecek etik sorunlar vb. durumlar teknolojik gelişmeler ve yapay zekâdan kaynaklanan olumsuz durumlar olarak karşımıza çıkmaktadır. Ayrıca denetim faaliyetlerinde güvenlik ve gizliliğin önemini yitirmesi gibi tehlikeli durumların varlığı teknolojik sistemler açısından yeni kontrol mekanizmalarının oluşturulması ve kurulması gerekliliğini doğurmaktadır.
Bu çalışma, yapay zeka ve teknolojik sistemlerin başta denetim olmak üzere iç denetim faaliyetleri üzerindeki etkilerini belirlemeyi amaçlamaktadır. Bu amaçla literatürde saha araştırması yapılmıştır. Çalışmada dijital dönüşüm ve yapay zekânın iç denetim fonksiyonlarının daha verimli ve güvenilir hale gelmesine katkı sağladığı ancak yeni riskleri de beraberinde getirdiği sonucuna ulaşılmıştır.

Anahtar Kelimeler

Dijital Dönüşüm, Yapay Zeka, İç Denetim, Denetim Teknolojileri

Kaynakça

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