The Future of the Audit Related Professions in the Light of Risk and Benefits of Artificial Intelligence Advancements

Authors : Ahmet Efe

Pages : 424-450

Doi:10.47097/piar.1259538

View : 34 | Download : 21

Publication Date : 2023-06-30

Article Type : Research Article

Abstract :The study analyzes the potential impacts of super AI on traditional auditing and investigative practices, ethical considerations, and the role of auditors and investigators in the face of increasing automation and dependence on AI systems. The study uses a deductive approach to analyze data collected from secondary sources, including academic journals, business reports, and government publications Using literature knowledge and business reports, it is tried to make analysis and assessments on the risks and benefits of usage of super AI over audit and investigating professionals. The study identifies several risks and problems associated with super AI, including automation of auditing and investigation processes, dependence on AI systems, ethical considerations, lack of technical expertise, and security concerns. The study concludes that while AI can provide significant benefits to the audit-related professions, there are also critical risks that need to be addressed to ensure ethical and effective use of AI in auditing practices. It is important for these professions to carefully assess the benefits and risks of AI and take appropriate measures to minimize the risks and maximize the benefits. With a problem-solving approach, it is aimed to produce applicable suggestions for audit authorities and professional in Türkiye to help provide reasonable mitigating of its upcoming risks to reasonable level and increase its benefits to the upmost. The study suggests various policies, strategies, and projects for improvement, requiring a concerted effort from all stakeholders.
Keywords : YZ, Denetim, Soruşturma, Teftiş, Süreç Otomasyonu, Makine Öğrenimi, Akıllı YBS.