AN APPLICATION OF ARTIFICIAL INTELLIGENCE ON AUDITING

Purpose- The purpose of this study is to examine the effects of technological developments in artificial intelligence on auditing. In this study, artificial intelligence examples used in independent auditing and the contribution of artificial intelligence to the audit sector were examined. Methodology- With the technological developments affecting the independent auditing sector, it has been observed that the efficiency of artificial intelligence has increased and the field of application of artificial intelligence has varied. In this study, artificial intelligence applications and the artificial intelligence projects to be implemented to the auditing sector in the future were analyzed and evaluated. Findings- According to the findings; In order to adapt artificial intelligence to businesses, it is revealed that entities need to develop their ERP systems and that there are potential difficulties for the design of artificial intelligence for each company to be audited. Conclusion- In this study, it is thought that auditing with artificial intelligence can be performed full time and will be more effective. However, in order to spread artificial intelligence and increase productivity, it is thought that business executives should follow the developments in the world and implement them by combining them with their corporate culture. In addition, it is seen that entities need to develop ERP softwares and increase the use of digitalization and integrated programs