USE OF ARTIFICIAL INTELLIGENCE AND AUDIT ANALYTICS IN INTERNAL AUDIT PROCESSES IN THE PUBLIC SECTOR

Abstract

The impact of digitization on management processes in the public sector has led to changes in their roles, corporate activities, objectives, and corporate requirements. Consequently, as the scope and responsibilities of the public sector have changed and expanded due to digitization, the organization, storage, and processing of the increasing dimension of data resulting from public services have become more complex. This has also accelerated the handling of artificial intelligence in internal audits in the public sector. In the public sector, the large dimension of data related to citizens personal information, public tenders, contracts, and suppliers makes it difficult to control and oversee this data. Therefore, there is a trend in the public sector to handle Public Sector Internal Audit Artificial Intelligence models and audit analytics to facilitate Internal Audit while also automating the monitoring and tracking of corporate activities. From this viewpoint, this study explores the advantages of handling Artificial Intelligence models and audit analytics in internal audit. This study attempts to contribute to the literature by providing policy recommendations for professionals and researchers.

DISCLOSURE STATEMENT

No potential conflict of interest was reported by the author(s).

Notes

1. In this study, to eliminate potential semantic confusion, the term ‘artificial intelligence (AI)’ is used, taking into account the differences among various algorithms such as unsupervised learning, supervised learning, deep learning, and machine learning.

Additional information

Notes on contributors

Öznur Taşdöken

Öznur Taşdöken graduated from the Department of Economics, Faculty of Economics and Administrative Sciences at Dumlupınar University between 2007-2012. She completed her master’s degree in economics at the Faculty of Economics, Department of Economics, Dokuz Eylül University, between 2013-2016, and successfully defended her doctoral dissertation in economics at the same university between 2017-2022, earning her Ph.D. She research interests include economics, behavioural macroeconomics, data science, sustainable economics and circular economy. She continues his academic studies. Since 2024, she has been working at the Antalya Chamber of Commerce and Industry in the Research and Trade Development Directorate. She has contributed to many national and international projects both in academic and business life. National projects are supported by TÜBİTAK and Western Mediterranean Development Agency (BAKA). International projects are the projects for the calls opened by the EU in different periods.