BAĞIMSIZ DENETİM MESLEĞİNİN DİJİTAL ÇAĞA ADAPTASYONU

Günümüzde denetim mesleği evrak yığınlarının arasında çalışan denetçilerden rolünü dijital çağa göre güncellemiştir. Bu yenilikler bilişsel teknoloji (yapay zekâ), tahmine dayalı veri analizleri, iş akışı otomasyonu ve akıllı dijital dağıtıcılar ve elektronik denetim uygulamaları olup, geleneksel olarak bir denetim süreci ile ilgili olan sıkıcı ve emek-yoğun süreçleri ortadan kaldırmaktadır. Bunun ötesinde, bu yenilikler denetimin kalitesini artırabilir ve müşteriler, denetçiler, yatırımcılar ve sermaye piyasaları için daha fazla fayda sağlayabilir. Artan denetim kalitesi ve hızının, piyasada daha kapsamlı bilgiye daha kısa zamanda ulaşma olanağı sağladığından, piyasanın tüm aktörlerine büyük fayda sağlayacağı açıktır. Öte yandan, günümüz denetçileri bu gelişmelerle birlikte, mesleğin yarattığı zorluklara cevap verebilmek için mesleki bilgi ve becerilerini güncel tutmalı ve çağı yakından takip edebilmelidir. Ayrıca, COVID-19 pandemisi tüm sektörleri olduğu gibi denetim sektörünü de uzaktan çalışmaya ve dijital teknolojilerle altyapısını güçlendirmeye zorlamıştır. Pandemi sürecinde yaşanan tam kapanma kısıtlamaları denetim sektörünü uzaktan çalışma yöntemine zorlamıştır. Bu çalışma, denetim mesleğinin dijital çağa ayak uydurabilmek için yaşadığı inovasyonların altını çizmeyi ve gelecekte denetimde çalışmaya hevesli kişilerin yaşanan gelişmeler doğrultusunda geliştirmesi gereken unsurları belirtmeyi amaçlamıştır. Ayrıca, gelecekte denetim sektöründe yaşanabilecek teknolojik gelişmeler gibi olumlu veya küresel pandemi gibi olumsuz durumlar karşısında verimli ve kaliteli sonuçlara ulaşılabilmesi adına önerilerde bulunulmaktadır. Bu çalışma, yeni teknolojileri entegre ederek bağımsız denetim hizmetlerini değiştirme ihtiyacının vurgulanması ve denetim kalitesi konusundaki çalışmaları zenginleştirme konusunda literatüre katkıda bulunmaktadır.

Anahtar Kelimeler:

Denetim, Denetimde inovasyon, Yeni nesil denetçi, Uzaktan denetim, COVID-19

THE ADAPTATION OF INDEPENDENT AUDIT PROFESSION TO THE DIGITAL ERA

Today, the independent audit profession has updated the auditor’s role from working among piles of paperwork to digital age. Unprecedented innovations in this area are cognitive technology (artificial intelligence), predictive analytics, workflow automation and smart digital hubs and electronic audit apps, eliminating boring and labor-intensive manual processes that are traditionally associated with an audit process. Moreover, these innovations can increase the quality of audit and provide more benefits for customers, auditors, investors and capital markets as a whole. On the other hand, in line with these developments, today's auditors should keep their professional knowledge and skills up-to-date in order to meet the challenges posed by the profession and should be able to follow the era closely. In addition to these, the COVID-19 pandemic has forced the audit industry to work remotely and strengthen its infrastructure with digital technologies. The full disclosure restrictions during the pandemic have pushed the audit industry for remote working. This study aims to highlight the innovations experienced by the audit profession and to identify the factors for those who are willing to work in the audit in the future. In addition, suggestions are made in order to achieve efficient and quality results in the face of positive situations such as technological developments that may occur in the audit sector in the future or negative situations such as global pandemics. This study contributes to the literature on emphasizing the need to transform audit services by integrating new technologies and enriching studies on audit quality.

Keywords:

Audit, Innovations in audit, New generation auditor, Remote auditing, COVID-19,

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