Publication Cover
EDPACS
The EDP Audit, Control, and Security Newsletter
Volume 69, 2024 - Issue 9: AI based Internal Auditing and Risk Management the Public Sector
 

Abstract

We are witnessing unprecedented, swift transformations across all industries in the current era. Advancements in information and communication technology have provided us with a tremendous opportunity for change. Our research delves into the profound impacts of digital transformation, extending beyond the public sector to encompass a variety of fields. The public sector, in particular, is experiencing its own set of transformations and changes. Our research offers an in-depth analysis of digital transformation in the public sector, with an emphasis on the key technologies driving this evolution. These include artificial intelligence and machine learning, the Internet of Things (IoT), cloud computing, big data and analytics, digital twins, robotic process automation, augmented reality, and the metaverse. We thoroughly conceptualize these technologies, assessing their relevance and impact on the public sector. Moreover, we identify the potential challenges and present diverse global examples. Our findings reveal that technologies such as artificial intelligence and machine learning (including Generative AI, ChatGPT, and Google Gemini/Bard), IoT, cloud computing, big data and analytics, digital twins, robotic automation, and augmented reality are pivotal in enhancing or creating new value propositions. These technologies have shown remarkable efficacy in elevating the quality of services between individuals and governmental entities, reducing burdens, boosting efficiency, and profoundly transforming public administration and political science. Moreover, aligning these technologies with institutional requirements is essential for successful transformation. Nevertheless, it is noted that these technologies will also refine the competencies of human resources in public administration. Implemented practices reveal that civil servants need higher expertise and improve their skill sets compared to past benchmarks. Based on these insights, we advocate for higher education institutions and other bodies responsible for public sector human resource development to integrate more practical and theoretical technology-focused courses into their curricula. A comprehensive review of the existing literature indicates a scarcity of studies that holistically investigate these technologies and assess them through the lens of field experts, researchers, and policymakers. Our study addresses this gap and contributes significantly to understanding these technologies’ transformative potential.

DISCLOSURE STATEMENT

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

Additional information

Notes on contributors

Muhammet Damar

Muhammet Damar is a computer engineer. He completed his doctorate in business administration in 2020 and received an associate professorship in Management Information Systems in 2023. Although information science is at the forefront of his academic research, Dr. Damar has been involved in many research projects related to the health sector. He is a scientist trying to specialize in business informatics, process management, data mining, information science, and health informatics. For the last year, he has been focusing on health informatics, big data analytics, big data systems, business analytics, and especially primary health care services.

Ömer Aydın

Ömer Aydın received a B.S. in Computer Engineering from Istanbul Technical University of Türkiye in 2007. He received an M.S. degree in Electrical and Electronics Engineering from Dumlupınar University, Kütahya, Türkiye, in 2014 and a Ph.D. degree in Computer Engineering from Dokuz Eylül University, Izmir, Türkiye, in 2019. He has been an associate professor in the Department of Electrical and Electronics Engineering at Manisa Celal Bayar University, Manisa, Türkiye. His research interests include artificial intelligence, generative AI, security and privacy, digital twins and cyber-physical systems. He is a Dokuz Eylul University Security Research Group member and the Izmir Academy Association founder.

Melissa Nihal Cagle

Melissa Nihal Cagle is an Associate Professor at Dokuz Eylül University, specializing in Accounting. She completed her Ph.D. in Business Administration at Dokuz Eylül University and conducted postdoctoral research at the University of Florida’s Fisher School of Accounting. Her research interests include corporate social responsibility, financial reporting, and the integration of blockchain technology in auditing.

Eren Özoğuz

Eren Ozoguz earned his Master’s degree in International Administration and Trade from Uludağ University in 2019. His research focuses on the added value in import-export data, providing significant insights into international trade dynamics.

Hacı Ömer Köse

Hacı Omer Kose is associate professor of public administration and the Director General of Turkish Court of Accounts (TCA). He holds PhD in international relations. He has been working as an auditor and a manager in different positions in TCA. He has business experience in NATO, as a performance auditor and a Board Member of International Board of Auditors for NATO (IBAN). He is a guest lecturer at Ankara Yıldırım Beyazıt University. Auditing, public financial management, corporate governance and digital transformation are the main pillars of his interdisciplinary research. He is the Chief Editor of The Journal of Turkish Court of Accounts (TCA Journal).

Ahmet Özen

Ahmet Özen continues his academic life at Dokuz Eylül University. Ahmet Özen completed his doctorate in the field of public finance in 2008. Ahmet Özen, who has 24 years of professional experience in his academic life, has especially concentrated on work on digital transformation in recent years. He focuses on studies on digital application and sectoral digital application areas, especially in the public sector.

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