ARTIFICIAL INTELLIGENCE AND INTERNAL AUDIT STAFFING PRACTICES: NECESSITATING A DIFFERENT SKILL SET FROM AUDITORS

Authors : Korhan Arun

Pages : 7-17

Doi:10.58348/denetisim.1519491

View : 11 | Download : 9

Publication Date : 2024-12-01

Article Type : Conference Paper

Abstract :The integration of artificial intelligence (AI) into internal auditing practices has necessitated a significant transformation in the skill sets required of auditors. This paper explores the evolving competencies essential for internal auditors to remain effective in a rapidly changing technological landscape. As AI capabilities advance, auditors must not only possess traditional technical skills, such as risk management and knowledge of internal controls, but also a robust array of soft skills, including effective communication, critical thinking, and ethical conduct. The literature emphasizes the importance of continuous learning and professional development, highlighting that auditors should proactively seek opportunities to enhance their expertise through targeted workshops and certifications. Furthermore, the cultural context in which auditors operate influences the specific skills needed, with hierarchical cultures placing a premium on decision-making and adherence to protocols, while clan cultures prioritize teamwork and interpersonal relationships. Ultimately, the successful adaptation to AI and the changing demands of the auditing profession hinges on a comprehensive understanding of both cognitive and emotional skill sets, underscoring the necessity for auditors to evolve continuously to add value within their organizations.
Keywords : İç Denetim, Yapay Zeka, Denetçilerin Becerileri, Personel Yönetim Uygulamaları