DİJİTALLEŞMENİN İÇ DENETİM MESLEĞİ ÜZERİNDEKİ ETKİLERİNİN KEŞFİ

Yıl 2023, Cilt: 8 Sayı: 1, 171 - 190, 22.06.2023

Onur Erişen , Mert Erer

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

Öz

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.

Anahtar Kelimeler

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

EXPLORING THE IMPACTS OF DIGITALIZATION ON THE INTERNAL AUDIT PROFESSION

Öz

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.

Anahtar Kelimeler

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

Kaynakça

• Baker, C., Wuest, J. and Stern, P.N. (1992) Method slurring: the grounded theory/phenomenology example. Journal of Advanced Nursing, 17, 1355-1360. https://doi.org/10.1111/j.1365-2648.1992.tb01859.x
• Betti, N., & Sarens, G. (2021). Understanding the internal audit function in a digitalised business environment. Journal of Accounting and Organizational Change, 17(2), 197–216. https://doi.org/10.1108/JAOC-11-2019-0114
• Blecharczyk, N. (2010, November 7). Hard problems, big opportunity. Retrieved July 30, 2022. Retrieved from https://medium.com/airbnb-engineering/hard-problems-big-opportunity-4e1fac7fe75e
• Brender, N., Gauthier, M., Morin, J.-H., & Salihi, A. (2019). The Potential Impact of Blockchain Technology on Audit Practice. Journal of Strategic Innovation and Sustainability, 14(2). https://doi.org/10.33423/jsis.v14i2.1370
• Choi, D. Y., & Kang, J. H. (2019). Introduction: The Future of Jobs in an Increasingly Autonomous Economy. Journal of Management Inquiry, 28(3), 298–299. https://doi.org/10.1177/1056492619827373
• Clayton, P. R., & Clopton, J. (2019). Business Curriculum Redesign: Integrating Data Analytics. Journal of Education for Business, 94(1), 57–63. https://doi.org/10.1080/08832323.2018.1502142
• Creswell, J. W. (2014). Research Design: Qualitative, Quantitative and Mixed Methods Approaches (4th Edition). United States: SAGE Publications.
• Dabbs Jr, J. M. (1982). Making things visible. Varieties of Qualitative Research, 31-63.
• Deloitte. (2019). Auditing the Risks of Disruptive Technologies Internal Audit in the Age of Digitalization. Retrieved from https://www2.deloitte.com/content/dam/Deloitte/us/Documents/finance/us-rfa-auditing-the-risks-of-disruptive-technologies.pdf
• Dengler, K., & Matthes, B. (2018). The Impacts of Digital Transformation on the Labour Market: Substitution Potentials of Occupations in Germany. Technological Forecasting and Social Change, 137, 304–316. https://doi.org/10.1016/j.techfore.2018.09.024
• Fatima, N., Pitafi, F. K., Ashraf, M. I. (2020). Future of Jobs and the Challenge of Artificial Intelligence, Global Strategic & Securities Studies Review, V(I), 32–39. https://10.31703/gsssr.2020(V-I).04
• Flores, M. F. (2019). Understanding The Challenges Of Remote Working And Its Impact On Workers. International Journal of Business Marketing and Management (IJBMM), 4(11), 40–44. Retrieved from http://www.ijbmm.com/paper/Nov2019/824043604.pdf
• Frey, C. B., & Osborne, M. A. (2017). The future of employment: How susceptible are jobs to computerisation? Technological Forecasting and Social Change, 114, 254–280. https://doi.org/10.1016/j.techfore.2016.08.019
• Giorgi, A. (2009). The descriptive phenomenological method in psychology: A modified Husserlian approach. Pittsburgh, PA: Duquesne University Press.
• Güler, A., & Arkın, A. K. (2019). Si̇ber hi̇jyeni̇n sağlanmasinda i̇ç deneti̇mi̇n rolü. Denetişim, 0(19), 17-40. Retrieved from https://dergipark.org.tr/tr/pub/denetisim/issue/46331/585522
• Johnson, H. T., & Kaplan, R. S. (1987). The Rise and Fall of Management Accounting. IEEE Engineering Management Review, 15(3), 36–44.
• Karahan, Ç., & Tüfekçi, A. (2019). Blokzincir Teknolojisinin İç Denetim Faaliyetlerine Etkileri: Fırsatlar Ve Tehditler. Denetişim, 0(19), 55-72. Retrieved from https://dergipark.org.tr/tr/pub/denetisim/issue/46331/585566
• Kumar, S., Kishor, S., Sharman, R., & Gupta, M. (2018). Challenges and Opportunities for Auditing with Blockchain. In 13th Annual Symposium on Information Assurance (ASIA 18).
• Lee, L., Fiedler, K., & Mautz, R. (2018). Internal Audit and the Blockchain: There’s More to Blockchain than Bitcoin, and Auditors Have Much to Learn about How it Works. Internal Auditor, 75(4), 41-46.
• Lenz, R., & Jeppesen, K. K. (2022). The Future of Internal Auditing: Gardener of Governance. The EDP Audit, Control, and Security Newsletter, 66(5), 1–21. https://doi.org/10.1080/07366981.2022.2036314
• Meigs, W. B. (1951). The Expanding Field of Internal Auditing. The Accounting Review, 26(4), 518–523.
• Merriam, S. B., & Tisdell, E. J. (2016). Qualitative Research: A Guide to Design and Implementation (4th Edition. United States of America: Jossey-Bass.
• Moustakas, C. (1994). Phenomenological Research Methods. United States of America: SAGE Publications. Odeibat, A. S. (2021). The Effect of Technology Evolution on the Future Jobs. Journal of Economic Issues, 1(17), 57–67.
• Protiviti. (2016). The Internet of Things: What is it and Why should Internal Audit Care?
• Qasim, A., & Kharbat, F. F. (2020). Blockchain technology, business data analytics, and artificial intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum. Journal of Emerging Technologies in Accounting, 17(1), 107–117. https://doi.org/10.2308/jeta-52649
• Rooney, H., Aiken, B., Rooney, M. (2017). Is Internal Audit Ready for Blockchain ? Technology Innovation Management Review, 7(10), 41–44. http://doi.org/10.22215/timreview/1113
• Sawyer, L. (2016). İç Denetçiler İçin Rehber: Cilt 1 - İç Denetimin Temelleri (6th ed.). İstanbul: Türkiye İç Denetim Enstitüsü Yayınları.
• Selimoğlu, S., & Altunel, M. (2019). Siber Güvenlik Risklerinden Korunmada Köprü Ve Katalizör Olarak İç Denetim. Denetişim, 0(19), 5–16. Retrieved from https://dergipark.org.tr/tr/pub/denetisim/issue/46331/585512
• Strack, R., Carrasco, M., Kolo, P., Nouri, N., Priddis, M., & George, R. (2021). The Future of Jobs in the Era of AI (Issue March). Boston Consulting Group
• The Institute of Internal Auditors (2017). Artificial Intelligence: The Future of Internal Auditing. Tone at the Top, Issue no. 85, 2017
• UK Commission for Employment and Skills. (2014). The Future of Work: Jobs and Skills in 2030. Retrieved from https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/303334/er84-the-future-of-work-evidence-report.pdf
• World Economic Forum. (2020). The Future of jobs report 2020 | World Economic Forum. In The Future of Jobs Report (Issue October). Retrieved from https://www.weforum.org/reports/the-future-of-jobs-report-2020/digest