Özet:

With the increase in information technology products in the business world, the structure, direction and functioning of businesses have undergone a significant change and internal audit activities have taken their share from this situation. The increasing and widespread use of artificial intelligence, data mining, machine learning, big data analytics and robotic process automations has revealed the concept of intelligent automation technology, and the future role of internal audit activities, whose use in business operations has been a curiosity, has begun to be questioned. In this study, it is aimed to investigate the use of intelligent automation technology products in internal audit activities and their role in the future of the internal audit profession. The difficulties encountered in practice access and use of these products in Turkey due to limited in line with the purpose of the study, the use of smart automation technology in internal auditing has been discussed from a theoretical perspective, and some suggestions have been made by referring to the studies foreseen in the future.

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