Özet:

The aim of the study is to study the effects of technological developments in artificial intelligence on independent control. The study examined the examples of artificial intelligence used in audit and the contribution that artificial intelligence will make to the audit sector. Method - The technological developments that affect the independent audit sector have seen the yield from artificial intelligence increased and the scope of the application of artificial intelligence has varied. This study analyzed and evaluated the existing practices of artificial intelligence under independent control and the projects of artificial intelligence to be implemented in the future. In this study, it was evaluated by analyzing the existing applications of artificial intelligence that arise with the strengthening of technological infrastructure and increased awareness and the projects of artificial intelligence that will be implemented in the future. According to the findings obtained, it has been revealed that in order to adapt artificial intelligence to, must develop ERP systems and for each company that is independently controlled, the design of artificial intelligence has potential challenges. In the study, it is believed that inspection by artificial intelligence can be done full-time and will be more effective. But it is believed that in order to spread artificial intelligence and increase efficiency, business managers should follow the developments on the Earth and join them with their own corporate cultures. It has also been seen that should develop ERP software, increase the use of digitalization and integrated programmes.