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BAĞIMSIZ DENETİM MESLEĞİNİN DİJİTAL ÇAĞA ADAPTASYONU

Yıl 2022, Cilt: 11 Sayı: 2, 565 - 479, 31.12.2022
https://doi.org/10.54282/inijoss.1116491

Öz

Günümüzde denetim mesleği evrak yığınlarının arasında çalışan denetçilerden rolünü dijital çağa göre güncellemiştir. Bu yenilikler bilişsel teknoloji (yapay zekâ), tahmine dayalı veri analizleri, iş akışı otomasyonu ve akıllı dijital dağıtıcılar ve elektronik denetim uygulamaları olup, geleneksel olarak bir denetim süreci ile ilgili olan sıkıcı ve emek-yoğun süreçleri ortadan kaldırmaktadır. Bunun ötesinde, bu yenilikler denetimin kalitesini artırabilir ve müşteriler, denetçiler, yatırımcılar ve sermaye piyasaları için daha fazla fayda sağlayabilir. Artan denetim kalitesi ve hızının, piyasada daha kapsamlı bilgiye daha kısa zamanda ulaşma olanağı sağladığından, piyasanın tüm aktörlerine büyük fayda sağlayacağı açıktır. Öte yandan, günümüz denetçileri bu gelişmelerle birlikte, mesleğin yarattığı zorluklara cevap verebilmek için mesleki bilgi ve becerilerini güncel tutmalı ve çağı yakından takip edebilmelidir. Ayrıca, COVID-19 pandemisi tüm sektörleri olduğu gibi denetim sektörünü de uzaktan çalışmaya ve dijital teknolojilerle altyapısını güçlendirmeye zorlamıştır. Pandemi sürecinde yaşanan tam kapanma kısıtlamaları denetim sektörünü uzaktan çalışma yöntemine zorlamıştır. Bu çalışma, denetim mesleğinin dijital çağa ayak uydurabilmek için yaşadığı inovasyonların altını çizmeyi ve gelecekte denetimde çalışmaya hevesli kişilerin yaşanan gelişmeler doğrultusunda geliştirmesi gereken unsurları belirtmeyi amaçlamıştır. Ayrıca, gelecekte denetim sektöründe yaşanabilecek teknolojik gelişmeler gibi olumlu veya küresel pandemi gibi olumsuz durumlar karşısında verimli ve kaliteli sonuçlara ulaşılabilmesi adına önerilerde bulunulmaktadır. Bu çalışma, yeni teknolojileri entegre ederek bağımsız denetim hizmetlerini değiştirme ihtiyacının vurgulanması ve denetim kalitesi konusundaki çalışmaları zenginleştirme konusunda literatüre katkıda bulunmaktadır.

Kaynakça

  • ACCA Global, (2020). COVID-19 Global Survey: Inside Business Impacts and Responses. https://www.accaglobal.com/gb/en/cam/coronavirus/audit-covid19.html; Date of Access: 27.10.2021.
  • Arnold, C. (2020). Summary of Covid-19 Audit Considerations. IFAC International Federation Of Accountants, https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/summary-covid-19-audit-considerations; Date of Access: 22.09.2021.
  • Barac, K., Plant, K., Kunz, R., Kirstein, M. (2021). Audit Practice: A Straitforward Trade or A Complex System?. International Journal of Auditing, 25(3), 797-812.
  • Bcubeanalytics, Remote Audit: Advantages, Disadvantages and Working. https://bcubeanalytics.com/blog/post/remote-audit-advantages-disadvantages-and-working; Date of Access: 14.11.2021.
  • Boillet, J. (2018). Why AI is both a risk and a way to manage risk. https://www.ey.com/en_us/assurance/why-ai-is-both-a-risk-and-a-way-to- manage-risk; Date of Access: 24.09.2021.
  • Coffrey, S.S. (2018). The Future of Audit: Looking Ahead in A Time of Rapid Change. Accounting Today, https://www.accountingtoday.com/opinion/the-future-of-audit-looking-ahead-in-a-time-of-rapid-change; Date of Access: 25.09.2021.
  • Cotton, B. (2021). Remote Auditing for COVID-19 and Beyond. Business Leader, https://www.businessleader.co.uk/remote-auditing-for-covid-19-and-beyond/; Date of Access: 11.09.2021.
  • Deloitte Brand Voice, The Auditor of The Future Isn’t Who You Think, https://www.forbes.com/sites/deloitte/2017/12/20/the-auditor-of-the-future-isnt-who-you-think/#1636296c5f1b, Date of Access: 13.09.2021.
  • Deloitte, The Deloitte Omnia Experience, https://www2.deloitte.com/us/en/pages/audit/solutions/audit-technology-solutions.html; Date of Access: 21.04.2022.
  • Ertaş, F.C., Güven, P. (2008). Bilgi Teknolojilerinin Denetim Sürecine Etkileri. Muhasebe ve Finansman Dergisi, 37, 50-59.
  • Gambier, A. and Jeffrey, N. (2016). Audit & Assurance: The Future of Audit. IFAC International Federation Of Accountants, https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/future-audit; Date of Access: 22.09.2021.
  • Genest, Y. (2019). Artificial Intelligence and Auditing: Overview of Potential Impact on Public Sector Auditors. Canadian Audit and Accountability Foundation Research Highlights. https://caaf-fcar.ca/en/performance-audit/research-and-methodology/research-highlights/3455-research-highlights-3; Date of Access: 25.11.2021.
  • Hamel, G. and Prahalad, C.K. (1994). Competing for The Future. Harvard Business Review, 72(4), 122-128.
  • IBM, What is Predictive Analysis?, https://www.ibm.com/analytics/predictive-analytics#:~:text=Predictive%20analytics%20is%20a%20branch,to%20identify%20risks%20and%20opportunities.; Date of Access: 21.11.2021.
  • Kalia, N. (2020). How the Pandemic is Accelerating the Future of Audit. KPMG Insights, https://home.kpmg/ca/en/home/insights/2020/10/how-the-pandemic-is-accelerating-the-future-of-audit.html; Date of Access: 25.09.2021.
  • Kashyap, V. (2020). Remote Audit During and Beyond COVID-19. 50th World Continuous Auditing & Reporting Symposium. http://raw.rutgers.edu/50WCARS/Presentations/50th%20WCAR%20-%20Remote%20Audit%20-%20Vinod%20Kashyap.pdf; Date of Access: 28.11.2021.
  • Kirkos, E., Spathis, C., Manolopoulos, Y. (2010). Audit Firm Group Appointment: An Artificial Intelligence Approach. Intelligent Systems in Accounting, Finance and Management, 17, 1-17.
  • KPMG Insights, Forbes Insights With KPMG, Three Technologies That Will Change The Face Of Auditing, https://www.forbes.com/sites/insights-kpmg/2018/07/16/three-technologies-that-will-change-the-face-of-auditing/#27cc83bf7544, Date of Access: 28.09.2021.
  • KPMG LLP (2017). Audit 2025: The Future Is Now. Forbes Insights, https://assets.kpmg/content/dam/kpmg/us/pdf/2017/03/us-audit-2025-final-report.pdf; Date of Access: 13.09.2021.
  • Kuenkaikaew, S., Vasarhelyi, M.A. (2013). The Predictive Audit Framework. The International Journal of Digital Accounting Research, 13, 37-71.
  • Lohapan, N. (2021). Digital Accounting Implementation and Audit Performance: An Empirical Research of Tax Auditors in Thailand. The Journal of Asian Finance, Economics and Business, 8(1), 121-131.
  • Manita, R., Elommal, N., Baudier, P., Hikkerova, L. (2020). The Digital Transformation of External Audit and Its Impact on Corporate Governance. Technological Forecasting and Social Change, 150, 1-10.
  • Murphy, M.L. (2020). Assessing Audit Risks During the Pandemic. Journal Of Accountancy, https://www.journalofaccountancy.com/news/2020/dec/assess-audit-risks-during-coronavirus-pandemic.html; Date of Access: 14.09.2021.
  • Murphy, M.L. and Tysiac, K. (2015). Data Analytics Helps Auditors Gain Deep Insight, Journal Of Accountancy, https://www.journalofaccountancy.com/issues/2015/apr/data-analytics-for-auditors.html; Date of Access: 20.09.2021.
  • Omoteso, K. (2012). The Application of Artificial Intelligence in Auditing: Looking back to the Future. Expert Systems with Applications, 39(9), 8490-8495.
  • Raphael, J. (2017). Rethinking The Audit. Journal Of Accountancy, https://www.journalofaccountancy.com/issues/2017/apr/rethinking-the-audit.html; Date of Access: 21.09.2021.
  • Romanini, F. (2018). Is Artificial Intelligence and Machine Learning the Future of Financial Regulation. https://www.linkedin.com/pulse/artificial-intelligence-machine-learning-future-franco-romanini-/; Date of Access: 22.11.2021.
  • Şen, İ.K. (2016). Bilgi Teknolojilerindeki Değişimin Finansal Tabloların Bağımsız Denetimine Etkisi: Sürekli Denetim. Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Dergisi, 6(1), 383-404.
  • Taş, O., Mert, H. (2019). An Application of Artificial Intelligence on Auditing. Global Business Research Congress, May 30-31, 2019, Istanbul, Turkey.
  • TRT Haber. (2020). Türkiye’de İlk Koronavirüs Vakası Tespit Edildi. https://www.trthaber.com/haber/gundem/turkiyede-ilk-koronavirus-vakasi-tespit-edildi-466216.html; Date of Access: 02.09.2021.
  • Tysiac, K. (2017). How to Enable Audit Innovation. Journal Of Accountancy, https://www.journalofaccountancy.com/issues/2017/apr/audit-innovation.html; Date of Access: 20.09.2021.
  • Vasarhelyi, M.A., Warren, J.D., Teether, R. and Titera, W. (2014). Embracing The Automated Audit. Journal Of Accountancy, https://www.journalofaccountancy.com/issues/2014/apr/automated-audits-20127039.html; Date of Access: 21.09.2021.
  • Warburg, B. (2016). How The Blockchain Will Radically Transform The Economy. TED Summit TED Talk, www.ted.com/talks/bettina_warburg_how_the_blockchain_will_radically_transform_ the_economy?language=en; Date of Access: 22.09.2021.
  • Yıldız, B., Ağdeniz, Ş. (2019). Denetim 4.0.’ın Teknolojik Altyapısı. Muhasebe ve Denetime Bakış Dergisi, 58, 83-102.

THE ADAPTATION OF INDEPENDENT AUDIT PROFESSION TO THE DIGITAL ERA

Yıl 2022, Cilt: 11 Sayı: 2, 565 - 479, 31.12.2022
https://doi.org/10.54282/inijoss.1116491

Öz

Today, the independent audit profession has updated the auditor’s role from working among piles of paperwork to digital age. Unprecedented innovations in this area are cognitive technology (artificial intelligence), predictive analytics, workflow automation and smart digital hubs and electronic audit apps, eliminating boring and labor-intensive manual processes that are traditionally associated with an audit process. Moreover, these innovations can increase the quality of audit and provide more benefits for customers, auditors, investors and capital markets as a whole. On the other hand, in line with these developments, today's auditors should keep their professional knowledge and skills up-to-date in order to meet the challenges posed by the profession and should be able to follow the era closely. In addition to these, the COVID-19 pandemic has forced the audit industry to work remotely and strengthen its infrastructure with digital technologies. The full disclosure restrictions during the pandemic have pushed the audit industry for remote working. This study aims to highlight the innovations experienced by the audit profession and to identify the factors for those who are willing to work in the audit in the future. In addition, suggestions are made in order to achieve efficient and quality results in the face of positive situations such as technological developments that may occur in the audit sector in the future or negative situations such as global pandemics. This study contributes to the literature on emphasizing the need to transform audit services by integrating new technologies and enriching studies on audit quality.

Kaynakça

  • ACCA Global, (2020). COVID-19 Global Survey: Inside Business Impacts and Responses. https://www.accaglobal.com/gb/en/cam/coronavirus/audit-covid19.html; Date of Access: 27.10.2021.
  • Arnold, C. (2020). Summary of Covid-19 Audit Considerations. IFAC International Federation Of Accountants, https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/summary-covid-19-audit-considerations; Date of Access: 22.09.2021.
  • Barac, K., Plant, K., Kunz, R., Kirstein, M. (2021). Audit Practice: A Straitforward Trade or A Complex System?. International Journal of Auditing, 25(3), 797-812.
  • Bcubeanalytics, Remote Audit: Advantages, Disadvantages and Working. https://bcubeanalytics.com/blog/post/remote-audit-advantages-disadvantages-and-working; Date of Access: 14.11.2021.
  • Boillet, J. (2018). Why AI is both a risk and a way to manage risk. https://www.ey.com/en_us/assurance/why-ai-is-both-a-risk-and-a-way-to- manage-risk; Date of Access: 24.09.2021.
  • Coffrey, S.S. (2018). The Future of Audit: Looking Ahead in A Time of Rapid Change. Accounting Today, https://www.accountingtoday.com/opinion/the-future-of-audit-looking-ahead-in-a-time-of-rapid-change; Date of Access: 25.09.2021.
  • Cotton, B. (2021). Remote Auditing for COVID-19 and Beyond. Business Leader, https://www.businessleader.co.uk/remote-auditing-for-covid-19-and-beyond/; Date of Access: 11.09.2021.
  • Deloitte Brand Voice, The Auditor of The Future Isn’t Who You Think, https://www.forbes.com/sites/deloitte/2017/12/20/the-auditor-of-the-future-isnt-who-you-think/#1636296c5f1b, Date of Access: 13.09.2021.
  • Deloitte, The Deloitte Omnia Experience, https://www2.deloitte.com/us/en/pages/audit/solutions/audit-technology-solutions.html; Date of Access: 21.04.2022.
  • Ertaş, F.C., Güven, P. (2008). Bilgi Teknolojilerinin Denetim Sürecine Etkileri. Muhasebe ve Finansman Dergisi, 37, 50-59.
  • Gambier, A. and Jeffrey, N. (2016). Audit & Assurance: The Future of Audit. IFAC International Federation Of Accountants, https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/future-audit; Date of Access: 22.09.2021.
  • Genest, Y. (2019). Artificial Intelligence and Auditing: Overview of Potential Impact on Public Sector Auditors. Canadian Audit and Accountability Foundation Research Highlights. https://caaf-fcar.ca/en/performance-audit/research-and-methodology/research-highlights/3455-research-highlights-3; Date of Access: 25.11.2021.
  • Hamel, G. and Prahalad, C.K. (1994). Competing for The Future. Harvard Business Review, 72(4), 122-128.
  • IBM, What is Predictive Analysis?, https://www.ibm.com/analytics/predictive-analytics#:~:text=Predictive%20analytics%20is%20a%20branch,to%20identify%20risks%20and%20opportunities.; Date of Access: 21.11.2021.
  • Kalia, N. (2020). How the Pandemic is Accelerating the Future of Audit. KPMG Insights, https://home.kpmg/ca/en/home/insights/2020/10/how-the-pandemic-is-accelerating-the-future-of-audit.html; Date of Access: 25.09.2021.
  • Kashyap, V. (2020). Remote Audit During and Beyond COVID-19. 50th World Continuous Auditing & Reporting Symposium. http://raw.rutgers.edu/50WCARS/Presentations/50th%20WCAR%20-%20Remote%20Audit%20-%20Vinod%20Kashyap.pdf; Date of Access: 28.11.2021.
  • Kirkos, E., Spathis, C., Manolopoulos, Y. (2010). Audit Firm Group Appointment: An Artificial Intelligence Approach. Intelligent Systems in Accounting, Finance and Management, 17, 1-17.
  • KPMG Insights, Forbes Insights With KPMG, Three Technologies That Will Change The Face Of Auditing, https://www.forbes.com/sites/insights-kpmg/2018/07/16/three-technologies-that-will-change-the-face-of-auditing/#27cc83bf7544, Date of Access: 28.09.2021.
  • KPMG LLP (2017). Audit 2025: The Future Is Now. Forbes Insights, https://assets.kpmg/content/dam/kpmg/us/pdf/2017/03/us-audit-2025-final-report.pdf; Date of Access: 13.09.2021.
  • Kuenkaikaew, S., Vasarhelyi, M.A. (2013). The Predictive Audit Framework. The International Journal of Digital Accounting Research, 13, 37-71.
  • Lohapan, N. (2021). Digital Accounting Implementation and Audit Performance: An Empirical Research of Tax Auditors in Thailand. The Journal of Asian Finance, Economics and Business, 8(1), 121-131.
  • Manita, R., Elommal, N., Baudier, P., Hikkerova, L. (2020). The Digital Transformation of External Audit and Its Impact on Corporate Governance. Technological Forecasting and Social Change, 150, 1-10.
  • Murphy, M.L. (2020). Assessing Audit Risks During the Pandemic. Journal Of Accountancy, https://www.journalofaccountancy.com/news/2020/dec/assess-audit-risks-during-coronavirus-pandemic.html; Date of Access: 14.09.2021.
  • Murphy, M.L. and Tysiac, K. (2015). Data Analytics Helps Auditors Gain Deep Insight, Journal Of Accountancy, https://www.journalofaccountancy.com/issues/2015/apr/data-analytics-for-auditors.html; Date of Access: 20.09.2021.
  • Omoteso, K. (2012). The Application of Artificial Intelligence in Auditing: Looking back to the Future. Expert Systems with Applications, 39(9), 8490-8495.
  • Raphael, J. (2017). Rethinking The Audit. Journal Of Accountancy, https://www.journalofaccountancy.com/issues/2017/apr/rethinking-the-audit.html; Date of Access: 21.09.2021.
  • Romanini, F. (2018). Is Artificial Intelligence and Machine Learning the Future of Financial Regulation. https://www.linkedin.com/pulse/artificial-intelligence-machine-learning-future-franco-romanini-/; Date of Access: 22.11.2021.
  • Şen, İ.K. (2016). Bilgi Teknolojilerindeki Değişimin Finansal Tabloların Bağımsız Denetimine Etkisi: Sürekli Denetim. Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Dergisi, 6(1), 383-404.
  • Taş, O., Mert, H. (2019). An Application of Artificial Intelligence on Auditing. Global Business Research Congress, May 30-31, 2019, Istanbul, Turkey.
  • TRT Haber. (2020). Türkiye’de İlk Koronavirüs Vakası Tespit Edildi. https://www.trthaber.com/haber/gundem/turkiyede-ilk-koronavirus-vakasi-tespit-edildi-466216.html; Date of Access: 02.09.2021.
  • Tysiac, K. (2017). How to Enable Audit Innovation. Journal Of Accountancy, https://www.journalofaccountancy.com/issues/2017/apr/audit-innovation.html; Date of Access: 20.09.2021.
  • Vasarhelyi, M.A., Warren, J.D., Teether, R. and Titera, W. (2014). Embracing The Automated Audit. Journal Of Accountancy, https://www.journalofaccountancy.com/issues/2014/apr/automated-audits-20127039.html; Date of Access: 21.09.2021.
  • Warburg, B. (2016). How The Blockchain Will Radically Transform The Economy. TED Summit TED Talk, www.ted.com/talks/bettina_warburg_how_the_blockchain_will_radically_transform_ the_economy?language=en; Date of Access: 22.09.2021.
  • Yıldız, B., Ağdeniz, Ş. (2019). Denetim 4.0.’ın Teknolojik Altyapısı. Muhasebe ve Denetime Bakış Dergisi, 58, 83-102.
Toplam 34 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Araştırma Notları
Yazarlar

Sezin Açık Taşar 0000-0002-0406-7734

Hakan Erkuş 0000-0003-0925-9396

Yayımlanma Tarihi 31 Aralık 2022
Gönderilme Tarihi 13 Mayıs 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 11 Sayı: 2

Kaynak Göster

APA Açık Taşar, S., & Erkuş, H. (2022). THE ADAPTATION OF INDEPENDENT AUDIT PROFESSION TO THE DIGITAL ERA. İnönü Üniversitesi Uluslararası Sosyal Bilimler Dergisi, 11(2), 565-479. https://doi.org/10.54282/inijoss.1116491

İnönü Üniversitesi Uluslararası Sosyal Bilimler Dergisi 

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