Abstract:

Due to the innovative technologies that develop along with the practices of artificial intelligence (YZ), it can be said that the entire internal and external audit profession, including the accounting and inspection mechanisms, is facing a challenge as a whole. Some of these challenges can include obstacles and risks to overcome along with new opportunities. It is necessary to do a more efficient and efficient business in the use of internal audit technology, including using data analysis tools and techniques together with audit automation software. Slow-working audits due to large data difficulties are an indicator of the need for automation to accelerate auditing tasks, increasing costs and risks of auditing based on sample-based auditing planning. This study examines automation solutions in the context of audit processes in order to balance risks and opportunities that develop along with YZ. In general, the smart audit applications used in the market and in particular the AuditMap.ai example shows that the YZ-based audit automation applications are not replaced by the auditor, but actually human-centric audit planning, programming, execution, testing, reporting and monitoring processes are by adding value to the audit process.

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