Ai Competencies for Internal Auditors in the Public Sector

Aldemİr, Ceray; Uçma Uysal, Tuğba

doi:10.1080/07366981.2024.2312001

EDPACS

2024

DOI: 10.1080/07366981.2024.2312001

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Ai Competencies for Internal Auditors in the Public Sector

Ceray Aldemİr,

Tuğba Uçma Uysal

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2024

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Cited by 3 publications

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Adapting to AI: exploring the implications of AI integration in shaping the accounting and auditing profession for developing economies

Anomah,

Ayeboafo,

Owusu

et al. 2024

EDPACS

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Adapting to AI: exploring the implications of AI integration in shaping the accounting and auditing profession for developing economies

Anomah,

Ayeboafo,

Owusu

et al. 2024

EDPACS

View full text Add to dashboard Cite

Framework for Integrating Generative AI in Developing Competencies for Accounting and Audit Professionals

Anica-Popa,

Vrîncianu,

Anica-Popa

et al. 2024

Electronics

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The study aims to identify the knowledge, skills and competencies required by accounting and auditing (AA) professionals in the context of integrating disruptive Generative Artificial Intelligence (GenAI) technologies and to develop a framework for integrating GenAI capabilities into organisational systems, harnessing its potential to revolutionise lifelong learning and skills development and to assist day-to-day operations and decision-making. Through a systematic literature review, 103 papers were analysed, to outline, in the current business ecosystem, the competencies’ demand generated by AI adoption and, in particular, GenAI and its associated risks, thus contributing to the body of knowledge in underexplored research areas. Positioned at the confluence of accounting, auditing and GenAI, the paper introduces a meaningful overview of knowledge in the areas of effective data analysis, interpretation of findings, risk awareness and risk management. It emphasizes and reshapes the role of required skills for accounting and auditing professionals in discovering the true potential of GenAI and adopting it accordingly. The study introduces a new LLM-based system model that can enhance its GenAI capabilities through collaboration with similar systems and provides an explanatory scenario to illustrate its applicability in the accounting and audit area.

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İç Deneti̇mde Yapay Zekâ Kullanimini Etki̇leyen Faktörler

Şener

2024

Denetişim

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Dijital dönüşüm, Yapay Zekâ (YZ) gibi son teknolojik gelişmelerin avantajlarından yararlanarak birçok mesleği zeki bir şekilde adapte olmaya ve faydalarını maksimize etmeye zorlamaktadır. YZ teknolojileri, iç denetimde artan denetim kalitesi ve verimlilik gibi birçok avantaj sunmaktadır. Ancak YZ’nin potansiyel faydaları nedeniyle önemli bir ilgi çekmesine rağmen, iç denetimde YZ teknolojilerinin benimsenmesinde 'siyah kutu' algoritmaları üzerindeki sınırlı kontrol gibi engeller de bulunmaktadır. Bu çalışmada yapılan Sistematik Literatür Taraması (SLT), YZ kullanımını etkileyen faktörleri inceleyen sadece birkaç çalışma bulunup, iç denetimde benimsenmesinin henüz yeterince araştırılmadığını göstermektedir. Bu etkileyen faktörlerin anlaşılması, iç denetçilerin uygulamalarını etkin bir şekilde optimize etmeleri için hayati önem taşımaktadır. Bu nedenle, bu çalışma iç denetimde YZ’nin benimsenmesini etkileyen faktörleri incelemeyi amaçlamıştır ve bu amaçla Teknoloji–Organizasyon–Çevre (TOÇ) çerçevesini kullanmaıştır. Bu çerçeve temelinde, teknoloji, organizasyon ve çevre bağlamlarında kategorize edilen faktörlerden oluşan bir araştırma modeli geliştirilmiştir. Bu faktörler detaylı araştırılarak, iç denetimde YZ’nin kullanımı ve uygulanması hakkında hem profesyonel hem akademik anlayışı zenginleştirmeyi amaçlamıştır.

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Ai Competencies for Internal Auditors in the Public Sector

Cited by 3 publications

References 21 publications

Adapting to AI: exploring the implications of AI integration in shaping the accounting and auditing profession for developing economies

Adapting to AI: exploring the implications of AI integration in shaping the accounting and auditing profession for developing economies

Framework for Integrating Generative AI in Developing Competencies for Accounting and Audit Professionals

İç Deneti̇mde Yapay Zekâ Kullanimini Etki̇leyen Faktörler

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