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Dijital gelişmelerin bağımsız denetim sürecine muhtemel etkilerine yönelik meslek mensuplarının bakış açısını tespit etmek amacıyla gerçekleştirilen bu çalışmada veriler, anket yöntemiyle bağımsız denetçi katılımlarıyla sağlanmıştır. Anket, Endüstri 4.0 ve unsurlarının (yapay zeka, blockchain, büyük veri, veri analitiği vb.) bağımsız denetime yönelik muhtemel etkilerine ilişkin ifadeleri kapsamaktadır. Anketteki değişkenler için tanımlayıcı istatistikler, Güvenirlik (reliability) Analizi, Bağımsız T-testi ve Tek Yönlü Varyans Analizi (ANOVA) yapılmıştır. Elde edilen bulgulara göre dijital gelişmelerin bağımsız denetim sürecine muhtemel etkilerine yönelik yaş, cinsiyet, eğitim düzeyi ve mesleki tecrübe gibi kategorilerde istatistiki anlamlılıkta farklılıklar tespit edilmiştir. Yaş kategorisinde 41-50 yaş, cinsiyet kategorisinde kadın, eğitim düzeyi kategorisinde doktora eğitim düzeyi ve mesleki tecrübe kategorisinde ise 11-15 yıl tecrübeye sahip grup katılımcılarının diğer meslek mensuplarına göre belirtilen ifadelere daha yüksek düzeyde katıldıkları belirlenmiştir. Buna göre belirtilen grup katılımcıları, dijital gelişmelerin bağımsız denetim sürecinde; müşteri işletmelerin risk değerlendirmesinin sağlıklı yapılabilmesi, denetimde etkinlik, verimlilik, doğruluk ve güvenilirliğin yükseltilmesi, insana özgü hata ve hilelerin azaltılması, sürekli ve tam denetimlerin sağlanması, verinin kapsam ve çeşitliliğinin genişlemesi gibi hususlarda önemli etkiler meydana getireceği konusunda daha yüksek düzeyde öngörmektedirler.
In this study, with the aim of identifying the perspective of the professionals on the potential effects of digital developments on the independent audit process, the data was provided by the survey method with the participation of independent auditors. The survey, Industry 4.0 and its elements (artificial intelligence, blockchain, big data, data analysis, etc.) It covers statements about its potential effects on independent audit. Identifying statistics for the variables in the survey, reliability analysis, independent T-test and one-way variance analysis (ANOVA) were performed. According to the findings obtained, statistical significance differences have been identified in categories such as age, gender, level of education and professional experience for the potential effects of digital developments on the independent audit process. 41-50 years in age category, women in gender category, doctors in education level and professional experience category, 11-15 years experience group participants have been determined to participate in higher levels in the statements compared to other professional members. According to this, the group participants predict that digital developments will have significant effects in the process of independent audit; that the risk assessment of customer enterprises can be done in a healthy manner; that the effectiveness, efficiency, accuracy and reliability in audit, the reduction of human-specific errors and tricks, the provision of continuous and complete audits, the extension of the scope and diversity of data will have significant effects.
In this study, which was carried out in order to determine the point of view of the professionals on the possible effects of digital developments on the independent audit process, the data were obtained with the participation of independent auditors with the survey method. The survey includes statements regarding the possible effects of Industry 4.0 and its elements (artificial intelligence, blockchain, big data, data analytics, etc.) on independent auditing. Descriptive statistics, Reliability Analysis, Independent T-test and One-Way Analysis of Variance (ANOVA) were performed for the variables in the questionnaire. According to the findings, statistically significant differences were determined in categories such as age, gender, education level and professional experience regarding the possible effects of digital developments on the independent audit process. It was determined that the group participants with 41-50 years of experience in the age category, female in the gender category, doctoral education level in the education level category and 11-15 years in the professional experience category agreed with the stated statements at a higher level compared to other professionals. Accordingly, the specified group participants, in the independent audit process of digital developments; They foresee at a higher level that it will have significant effects on issues such as making a healthy risk assessment of customer enterprises, increasing efficiency, productivity, accuracy and reliability in auditing, reducing human errors and frauds, ensuring continuous and full audits, expanding the scope and diversity of data.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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