ARTIFICIAL INTELLIGENCE-BASED AUDIT SOFTWARE: TODAY'S REALITIES AND FUTURE VISION

Authors : Salahattin Altundağ

Pages : 180-197

Doi:10.58348/denetisim.1512650

View : 6 | Download : 6

Publication Date : 2024-12-01

Article Type : Conference Paper

Abstract :In today\'s era of big data, traditional audit methods may not always be sufficient to address the complex risks faced by businesses. At this point, AI-supported audit software (AIAS) emerges as a promising solution to overcome these challenges. This study aims to comprehensively examine the current state and future potential of AIAS, analyzing the opportunities and challenges arising from the integration of these technologies into audit processes. To achieve this, we investigate the use cases of AIAS across various audit types and sectors, assessing the benefits they offer and the challenges they present. Additionally, by analyzing the global and local pioneers of AIAS, we identify the factors driving the development of these technologies and uncover future trends. This compilation-based study reveals that AIAS has the potential to make audit processes more efficient, effective, and reliable. However, it also emphasizes the need for careful consideration of issues such as data privacy, algorithmic bias, and ethical implications. This study underscores the importance of collaboration among auditors, businesses, and regulators to fully harness the potential of AIAS while minimizing potential risks. It advocates investing in a continuous learning and adaptation process. Future research should delve deeper into the impact of AIAS across different sectors and develop recommendations to fully capitalize on the potential of these technologies.
Keywords : Büyük Veri Analitiği, Anomali Tespiti, Süreç Otomasyonu, Risk Değerlendirmesi Yapay Zekâ Destekli Denetim Yazılımları YZDY