Digital Transformation and Artificial Intelligence-Assisted Auditing: The Role of Technology in Internal Audit Processes in 2025
Recently, artificial intelligence (AI) technologies and digital transformation concepts have led to changes in internal audit activities. While traditional audit techniques are usually performed without much use of technology, new digital audits complete these processes by using technological infras...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Atatürk University
2025-03-01
|
| Series: | Dynamics in Social Sciences and Humanities |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/tr/download/article-file/4645811 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849338244948295680 |
|---|---|
| author | Sultan Kılıç Hüseyin Sevim Kadir Gökoğlan |
| author_facet | Sultan Kılıç Hüseyin Sevim Kadir Gökoğlan |
| author_sort | Sultan Kılıç |
| collection | DOAJ |
| description | Recently, artificial intelligence (AI) technologies and digital transformation concepts have led to changes in internal audit activities. While traditional audit techniques are usually performed without much use of technology, new digital audits complete these processes by using technological infrastructures. This transformation changes the way auditors work and thus creates a new value system in audit processes. This new value system is the artificial intelligence assisted audit system. Artificial intelligence assisted audit systems help to detect potential risks that may occur in enterprises at an earlier stage. Thus, it will increase the reliability of financial reporting of enterprises. It will significantly reduce the time spent to detect errors and irregularities in businesses. It will also enable auditors to focus on value-added activities instead of routine and time-consuming operations. In particular, situations such as incorrect analysis in audit activities, ethical problems that may occur, etc. appear as negative situations arising from technological developments and artificial intelligence. In addition, the existence of dangerous situations such as the loss of the importance of security and confidentiality in audit activities creates the necessity to establish and establish new control mechanisms in terms of technological systems. This study aims to determine the effects of artificial intelligence and technological systems on internal audit activities, especially auditing. For this purpose, field research was conducted in the literature. The study concludes that digital transformation and artificial intelligence contribute to making internal audit functions more efficient and reliable, but also bring new risks. |
| format | Article |
| id | doaj-art-ca08333bbd7d4fcaacf44001d4baad70 |
| institution | Kabale University |
| issn | 2980-0501 |
| language | English |
| publishDate | 2025-03-01 |
| publisher | Atatürk University |
| record_format | Article |
| series | Dynamics in Social Sciences and Humanities |
| spelling | doaj-art-ca08333bbd7d4fcaacf44001d4baad702025-08-20T03:44:28ZengAtatürk UniversityDynamics in Social Sciences and Humanities2980-05012025-03-0161253310.62425/dssh.164792955Digital Transformation and Artificial Intelligence-Assisted Auditing: The Role of Technology in Internal Audit Processes in 2025Sultan Kılıç0https://orcid.org/0009-0009-1120-3261Hüseyin Sevimhttps://orcid.org/0000-0002-2565-0988Kadir Gökoğlan1https://orcid.org/0000-0001-6397-8477KAPADOKYA ÜNİVERSİTESİDİCLE ÜNİVERSİTESİRecently, artificial intelligence (AI) technologies and digital transformation concepts have led to changes in internal audit activities. While traditional audit techniques are usually performed without much use of technology, new digital audits complete these processes by using technological infrastructures. This transformation changes the way auditors work and thus creates a new value system in audit processes. This new value system is the artificial intelligence assisted audit system. Artificial intelligence assisted audit systems help to detect potential risks that may occur in enterprises at an earlier stage. Thus, it will increase the reliability of financial reporting of enterprises. It will significantly reduce the time spent to detect errors and irregularities in businesses. It will also enable auditors to focus on value-added activities instead of routine and time-consuming operations. In particular, situations such as incorrect analysis in audit activities, ethical problems that may occur, etc. appear as negative situations arising from technological developments and artificial intelligence. In addition, the existence of dangerous situations such as the loss of the importance of security and confidentiality in audit activities creates the necessity to establish and establish new control mechanisms in terms of technological systems. This study aims to determine the effects of artificial intelligence and technological systems on internal audit activities, especially auditing. For this purpose, field research was conducted in the literature. The study concludes that digital transformation and artificial intelligence contribute to making internal audit functions more efficient and reliable, but also bring new risks.https://dergipark.org.tr/tr/download/article-file/4645811digital transformationartifical intelligenceinternal auditdijital dönüşümyapay zekai̇ç denetimdenetim teknolojileri |
| spellingShingle | Sultan Kılıç Hüseyin Sevim Kadir Gökoğlan Digital Transformation and Artificial Intelligence-Assisted Auditing: The Role of Technology in Internal Audit Processes in 2025 Dynamics in Social Sciences and Humanities digital transformation artifical intelligence internal audit dijital dönüşüm yapay zeka i̇ç denetim denetim teknolojileri |
| title | Digital Transformation and Artificial Intelligence-Assisted Auditing: The Role of Technology in Internal Audit Processes in 2025 |
| title_full | Digital Transformation and Artificial Intelligence-Assisted Auditing: The Role of Technology in Internal Audit Processes in 2025 |
| title_fullStr | Digital Transformation and Artificial Intelligence-Assisted Auditing: The Role of Technology in Internal Audit Processes in 2025 |
| title_full_unstemmed | Digital Transformation and Artificial Intelligence-Assisted Auditing: The Role of Technology in Internal Audit Processes in 2025 |
| title_short | Digital Transformation and Artificial Intelligence-Assisted Auditing: The Role of Technology in Internal Audit Processes in 2025 |
| title_sort | digital transformation and artificial intelligence assisted auditing the role of technology in internal audit processes in 2025 |
| topic | digital transformation artifical intelligence internal audit dijital dönüşüm yapay zeka i̇ç denetim denetim teknolojileri |
| url | https://dergipark.org.tr/tr/download/article-file/4645811 |
| work_keys_str_mv | AT sultankılıc digitaltransformationandartificialintelligenceassistedauditingtheroleoftechnologyininternalauditprocessesin2025 AT huseyinsevim digitaltransformationandartificialintelligenceassistedauditingtheroleoftechnologyininternalauditprocessesin2025 AT kadirgokoglan digitaltransformationandartificialintelligenceassistedauditingtheroleoftechnologyininternalauditprocessesin2025 |