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

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.

Anahtar Kelimeler:

İç Kontrol Sistemi, Bağımsız Denetim, Yapay Zekâ

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

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,

PDF

___

Al Naqvı. (2020), “Artificial Intelligence for Audit, Forensic Accounting, and Valuation”, Wiley.
Baldwin, A. A. - Brown, C. B. - Trinkle, B. S. (2006), “Opportunities for Artificial Intelligence Development in The Accounting Domain: The Case for Auditing”. Intelligent Systems in Accounting, Finance, and Management, 14, pp. 77-86.
Bowling, S. (2019), “How We Successfully Implemented AI in Audit”, Journal of Accountancy, https://www.journalofaccountancy.com/issues/2019/jun/artificialintelli gence-in-audit.html, (Erişim Tarihi: 18 Mayıs 2023).
Charalambous, E. - Feldmann, R. - Richter, G. - Schmitz, C. (2019), “AI in Production: A Game Changer for Manufacturers with Heavy Assets, McKinsey. https://www.mckinsey .com/business-functions/mckinsey-analytics/our-insights/ai-in-production-a-game-cha nger-for-manufacturers-with-heavyassets?cid=soc-app, (Erişim Tarihi: 22 Mayıs 2023).
Chukwuani, V. N. - Egiyi, M. A. (2020), “Automation of Accounting Processes: Impact of Artificial Intelligence”, International Journal of Research and Innovation in Social Science (IJRISS), 4, pp. 444-449.
Chukwudi, O. L. - Echefu, S. C. - Boniface, U. U. - Victoria, C. N. (2018), “Effect of Artificial Intelligence on the Performance of Accounting Operations among Accounting Firms in South East Nigeria”, Asian Journal of Economics, Business and Accounting, 7(2), pp. 1-11.
COSO. (2013), “Internal Control – Integrated Framework”, https://www.coso.org/Documents/ 990025P-Executive-Summary-finalmay20.pdf, (Erişim Tarihi: 24 Nisan 2023).
Deloitte. (2015). “Audit Innovation of the Year’ at 2015 International Accounting Bulletin Awards”, https://www2.deloitte.com/ch/en/pages/audit/ articles/deloitte-wins-iab-audit-innovation-award.html, (Erişim Tarihi: 1 Mayıs 2023).
Duffy, N. (2019), “How AI is Transforming Business Right Now”, EY. https://www.ey.com/en_us/innovation/how-ai-is-transforming-businessright-now, (Erişim Tarihi: 16 Mayıs 2023).
Fedyk, A. - Hodson, J. - Khimich, N. - Fedyk, T. (2022), “Is Artificial Intelligence Improving The Audit Process?”, Review of Accounting Studies, 27, pp. 938-985.
Ham, C. C. - Hann, R. N. - Rabier, M. - Wang, W. (2021), “Auditor Skill Demands and Audit Quality: Evidence from Job Postings”, https://papers.ssrn.com/sol3/papers.cfm ?abstract_id=3727495, (Erişim Tarihi: 28 Nisan 2023).
Hussein, Issa - Ting, Sun - Miklos, A. (2016), “Vasarhelyi; Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation”, Journal of Emerging Technologies in Accounting, 13(2), pp. 1-20.
Julia, K. - Thomas, H. (2017), “The Emergence of Artificial Intelligence: How Automation is Changing Auditing”, Journal of Emerging Technologies in Accounting, 14(1), pp. 115-122.
Kandemir, Ş. (2021), “Bankacılık ve Finansın Denetiminde Denetim Teknolojisi (SupTech) ve Yapay Zekâ”, Çağ Üniversitesi Sosyal Bilimler Dergisi, 18(1), pp. 59-81.
KPMG. (2019), “Intelligent Automation Tools in Audit”, https://www.youtube.com/watch? v=PXC9HS9yeg0&feature=youtu.be, (Erişim Tarihi: 3 Mayıs 2023).
Länsiluoto, A. - Jokipii, A. - Eklund, T. (2016), “Internal Control Effectiveness – A Clustering Approach”, Managerial Auditing Journal, 31(1), pp. 5-34.
Lee, C. S. – Tajudeen, F. P. (2020), “Usage and Impact of Artificial Intelligence on Accounting: 213 Evidence from Malaysian Organisations”, Asian Journal of Business and Accounting, 13, pp. 213-40.
Marr, B. - Ward, M. (2019), “Artificial Intelligence in Practice: How 50 Successful Companies Used AI and Machine Learning to Solve Problems”, Wiley.
Mihet, R. - Philippon, T. (2019), “The Economics of Big Data and Artificial Intelligence”, Disruptive Innovation in Business and Finance in the Digital World (International Finance Review), 20, pp. 29-43.
Munoko, I. - Helen L. B. - Vasarhelyi, M. (2020), “The Ethical Implications of Using Artificial Intelligence in Auditing”, Journal of Business Ethics, 167, pp. 209-234.
Nickerson, M. (2019), “AI: New Risks and Rewards”, Strategic Finance, pp. 1-11. https://sfmagazine.com/post-entry/april-2019-ai-new-risks-and-rewards/, (Erişim Tarihi: 9 Mayıs 2023).
Noor, R. A. M. - Mansor, N. (2019), “Exploring the Adaptation of Artificial Intelligence in Whistleblowing Practice of the Internal Auditors in Malaysia”, Procedia Computer Science, 163, pp. 434-439.
Omoteso, K. (2012), “The Application of Artificial Intelligence in Auditing: Looking Back to The Future”, Expert Systems With Applications, 39, pp. 8490-8495.
PwC. (2021), “Harnessing the Power of AI to Transform the Detection of Fraud and Error”, https://www.pwc.com/gx/en/about/stories-from-across-theworld/harnessing-the-power -of-ai-to-transform-the-detection-of-fraudand-error.html, (Erişim Tarihi: 11 Mayıs 2023).
Raphael, J. (2017), “Rethinking the Audit”, Journal of Accountancy, 223(4), pp. 28-32. https://www.journalofaccountancy.com/issues/2017/apr/rethinkingthe-audit.html, (Erişim Tarihi: 10 Mayıs 2023).
Rapoport, M. (2016). “CFO Journal: Auditors Count on Tech for Backup”, Wall Street Journal, pp. 1-3, http://libproxy.temple.edu/login?url=https://www-proquest-com.libproxy.temp le.edu/docview/1771109214?accountid=14270, (Erişim Tarihi: 14 Mayıs 2023).
Ravi, S. - Angela, H. (2020), “Impact of Artificial Intelligence on Auditing –An Exploratory Study”, Americas Conference on Information Systems, 8, pp. 1-12.
Rovai, A. - Baker, J. - Ponton, M. (2014), “Social Science Research Design and Statistics: A Practioner’s Guide to Research Methods and IBM SPSS Analysis”, Watertree Press LLC.
Saeed, A. - Nasser, A. - Yasean, A. (2018), “Artificial Intelligence and Reliability of Accounting Information”, 17th Conference on e-Business, e-Services and e-Society, pp. 315-324.
Shifu, Guo. (2022), “Evaluation Method of Financial Internal Control in Colleges and Universities Based on Artificial Intelligence Technology”, Mobile Information Systems, pp. 1-10.
Taş, O. - Mert, H. (2019), “Denetimde Yapay Zeka Uygulaması”, PressAcademia Procedia, 9(1), pp. 65-68.
Ukpong, EG - Udoh, II - Essien, IT (2019), “Artificial Intelligence: Opportunities, Issues and Applications in Accounting and Auditing in Nigeria”, Journal of Accounting & Marketing, 7, pp. 309.
Vilena, A. Y. (2020), “AI-Audit: The Perspectives of Digital Technology Application in the Audit Activity”, Advances in Economics, Business and Management Research, 137, pp. 1-5.
Zehong, Li – Zheng, Li. (2018), “The Impact of Artificial Intelligence on Accounting”, Advances in Social Science, Education and Humanities Research (ASSEHR), 181.
Zhang, C. - Cho, S. - Vasarhelyi, M. (2022), “Explainable Artificial Intelligence (XAI) in Auditing”, International Journal of Accounting Information Systems, 46, pp. 1-22.
Zhu, D. - Shen, S. (2021), “Artificial Intelligence And Internal Control: A Perspective of Chinese Enterprises”, 3rd Chinese Control and Decision Conference (CCDC), pp. 1-4.