Özet:

Artificial intelligence technologies are used in almost every field today. The artificial intelligence applications used have social, ethical, etc. the risks arising from these aspects have caused the reliability of artificial intelligence applications to be questioned and regulations have begun to be made in the field of thrustworthy artificial intelligence. For thrustworthy artificial intelligence, the control of these systems has come to the fore. When evaluated from this perspective, internal audit departments will have significant contributions to businesses related to thrustworthy artificial intelligence. Internal audit can provide assurance to senior management by providing consultancy services to senior management about the possible risks of these systems during the installation of artificial intelligence applications in businesses and by performing data and algorithm audits of artificial intelligence applications. In this context, the purpose of the study was determined as thrustworthy artificial intelligence auditing and the contributions of the internal audit unit to businesses in this regard. The internal audit unit will be able to add value to businesses by auditing the internal control activities created by the business regarding artificial intelligence applications and providing consultancy in these risk assessments.

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