Abstract:

The main purpose of this study; It is to determine the level of use of artificial intelligence tools when evaluating the internal control system of customer enterprises by independent audit firms on the Public Disclosure Platform. In this context, a questionnaire was sent to the e-mail addresses of the independent audit firms on the Public Disclosure Platform. 59 independent audit firms participated in the survey. The data obtained from the survey with the help of SPSS 22.0 program; It was analyzed using descriptive statistics such as percentage and frequency, along with the Mann-Whitney U and Kruskal-Wallis tests. In conclusion; It has been determined that the independent auditors prefer to use artificial intelligence applications to a great extent when evaluating the internal control system of the client enterprise and the level of using artificial intelligence applications in control activities is higher for undergraduate education graduates than doctoral education graduates.

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