Özet:

Due to the innovative technologies that develop along with the practices of artificial intelligence (YZ), it is also faced with some challenges along with a number of facilities that the entire internal and external audit profession, including the accounting and inspection mechanisms, as a whole, has achieved. The use of data analysis requires more efficient and efficient applications to take advantage of the technology in the continuous audit processes, including the use of data analysis. In fact, devastating innovations may become a necessity over time, while many internal/external audit departments recognize that they have difficulty finding good IT auditors. Slow-working control due to big data, sampling-based control planning and trusting the keyword searches are indicators of the need for smart automation to accelerate control tasks. This study shows that YZ-based audit automation applications are not replaced by the auditor, but actually the process by adding value to human-centric audit planning, programming, execution, testing, reporting and monitoring processes. The reasonable solutions in this regard include the adoption of YZ models that can generally make all auditing professions and, in particular, internal auditing processes smarter, faster and more efficient. This also requires preparations in the context of the restructuring of corporate processes, the development of domestic and national products and standards and the improvement of the technical human resource competence.

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