Yapay Zeka Teknolojilerinin, Bağımsız Denetim Uygulamalarına Etkileri

Adnan Dede

doi:10.5281/zenodo.13881546

Authors

Adnan Dede Dede Bağımsız Denetim A.Ş. İstanbul-TÜRKİYE https://orcid.org/0000-0002-8838-6205

DOI:

https://doi.org/10.5281/zenodo.13881546

Keywords:

Artificial Intelligence, Automation, Service Quality

Abstract

In this study, which was prepared as a review in context, the deductive method was followed. In this context, concepts such as AI, independent auditing, automation are given, then AI technologies, face recognition systems, virtual assistants, AI maps, automation, intelligent recommendation systems, voice assistants, language environments, recommendation systems, navigation, cyber security, robot applications, big data analytics and block chain technology are examined. In the last part of the study, the issues of organizing financial statements, analyzing, planning, method determination, strategies, creation of standards, efficiency, reliability and quality in audit applications with AI technologies are examined. As a result of the study, the findings and recommendations regarding the effects of AI technologies on independent auditing are presented for the information of researchers, auditors, public institutions, society and related parties.

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The Effects of Artificial Intelligence Technologies on Independent Auditing Practices

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