Denetimde Yapay Zekâ Kullanımının Denetçiler Üzerindeki Olası Etkileri.
In organizations, special emphasis is placed on process management, often determined by speed and timeliness. This importance leads to a focus on research in information technologies, especially Artificial Intelligence (AI), to prevent time wastage, process data simultaneously, test its accuracy, an...
| Publicado en: | Journal of Social Sciences & Humanities Researches Vol. 25; no. 54; pp. 113 - 140 |
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| Autor principal: | |
| Formato: | Artículo |
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Mugla Sitki Kocman University, Institute of Social Sciences
haz2024
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| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=181753156&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 181753156 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 21495858 MY25 jtl: Journal of Social Sciences & Humanities Researches issn: 21495858 maglogo: N pubinfo: dt: haz2024 vid: 25 iid: 54 pid: 91583 pub: Mugla Sitki Kocman University, Institute of Social Sciences artinfo: ui: 181753156 ppf: 113 ppct: 27 formats: tig: atl: Denetimde Yapay Zekâ Kullanımının Denetçiler Üzerindeki Olası Etkileri. aug: au: AYYAYLA, Çağlar affil: Bağımsız Araştırmacı, Aydın Gençlik ve Spor İl Müdürlüğü Independent Researcher, Aydin Youth and Sports Directorate Aydın, Türkiye su: Artificial intelligence Internal auditing Production planning Professional employee training Application software sug: subj: Artificial intelligence Custom Computer Programming Services Software Publishers Software publishers (except video game publishers) Process, Physical Distribution, and Logistics Consulting Services Internal auditing Production planning Professional employee training Application software keyword: Artificial Intelligence Auditing Machine learning Professional judgment Artificial Intelligence Auditing Denetim Machine learning Makine öğrenimi Mesleki yargı Professional judgment Yapay Zekâ Artificial Intelligence Auditing Machine learning Professional judgment Artificial Intelligence Auditing Denetim Machine learning Makine öğrenimi Mesleki yargı Professional judgment Yapay Zekâ ab: In organizations, special emphasis is placed on process management, often determined by speed and timeliness. This importance leads to a focus on research in information technologies, especially Artificial Intelligence (AI), to prevent time wastage, process data simultaneously, test its accuracy, and conduct in-depth process analysis. AI, intended as a design based on copying and implementing human skills and mental abilities, has the potential to make a difference in this regard. It is observed that global audit firms include AI in processes such as risk assessment, audit process planning, transaction verification and testing, creation of working papers, and inventory counting, and invest in innovative approaches in this field. This review study scans the literature published on the use of technology and software applications in the audit field and examines the chronological process of AI. Evaluations are made regarding the potential effects of AI use on auditors based on studies conducted on the use of AI technology, indicating that although AI technology may suggest relatively negative effects on audit work, it will be a useful technology for the future of the profession. It is largely expected to gain efficiency in activities to be carried out by meeting the technological requirements needed in the audit profession and to increase efficiency in audit. However, the continuous development of AI technologies raises some concerns for auditors. Among these concerns are potential changes in working methods and personnel needs, as well as worrying professional and societal ethical issues. pubtype: Academic Journal doctype: Article src: R language: Turkish refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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