Öz
In these days, there are an intense competition among enterprises, this linked with the understanding of the change in corporate
governance requirements which necessitate the monitoring and tracking of the technological developments and the importance
of integration with these development. This change improve the direction of the increasing in the effectiveness and efficiency of
auditing activities. In this regard, taking a businesses decisions and supporting decision-making mechanisms are directly
related to the credibility and objectivity of the financial information produced. Because of changing in business environment,
the accounting scandals, and the requirement of regulations and corporate governance, it is important to adopt technology
systems such as, ERP, e-commerce, e-business, e-government in the business environment. These developments will enhance
the storage and verification of information on the digital platform and increase the importance of continuous auditing of
information systems. ERP systems are integrated systems where information is gathered together in the database and
continuously processed in electronic environment. Therefore, by using the digital tools, both the effectiveness of the internal
control system and the continuous auditing of the ERP systems have become one of the critical issues. At the same time, the use
of intelligent technologies, learning machines, which are called artificial intelligence, has begun to increase, as well as the place
and the importance of continuous auditing over the auditing of ERP systems. The level of reached technology and the control
techniques are shaped accordingly and have also differentiated control processes and diversified applications. This study will
focus on the need for continuous auduting of ERP systems and the contribution of artificial intelligence systems in the overall
auditing environment.
Anahtar Kelimeler
Enterprise Resource Planning Informations Technologies Continious Auditing Artificial Intelligence
Kaynakça
- Appelbaum, D. (2016). Securing Big Data Provenance for Auditors: The Big Data Provenance Black Box as Reliable Evidence.Journal of Emerging Technologies in Accounting, American Accounting Association, 13, 1, 17–36. Arens, A A.,Elder, R. &Beasley. M.(2002). Auditing. New Jersey: PrenticeHallInc. Bendoly, E. &Jacobs F.R. (2002). Alignment in Operationaland IT Solution Strategies: Performance Implications of Within and Between-Context Mismatch. Working Paper, Emory University Press Brynjolfsson, E. &McAfee, A.(2014). The Second Machine Age: Work, Progress, and Prosperity in a Time of Brilliant Technologies. New York: W. W. Norton &Company, Inc. Cankar, İ. (2006). Denetimin Yeni Paradigması: Sürekli Denetim. Sayıştay Dergisi, 61, 69-81. Coderre, D. (2009). Computer-Aided Fraud Prevention And Detection: A Step-by-Step Guide. ABD: John Wiley&Sons, Inc. Coderre, D. (2009). Internal Audit. ABD: John Wiley&Sons, Inc. Dowling, C. &Leech, S.(2014). A Big 4 Firm's Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior. Contemporary Accounting Reearch, 31,1, 230–252 Dowling, C. &Leech, S. (2007). Audit Support Systems and Decision Aids: Current Practice and Opportunities for Future Research. International Journal of Accounting Information Systems, 8, 2, 92–116. Du, H. &Roohan, S. (2007). Meeting Challenges and Expectations of Continuous Auditing In The Context of Independent Audits of Financial Statements. International Journal of Auditing, 11, 133-146. Elbashir, M.,Collier, P.A. &Sutton, S.G. (2011). The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems. The Accounting Review, 86, 1, 155–184. Erdoğan, M. (2001). Muhasebe Hilelerinin Ortaya Çıkarılmasında Benford Yasası.Muhasebe ve Denetime Bakış Dergisi,1, 3,1-8. Gallegos, F. &Senft, S. (2008).Information Technology Control and Audit.Abingdon, UK: Auer-bach Publications Griffin, P.A. & Wright, A. M. (2015). Commentaries on Big Data’s Importance for Accounting and Auditing.Accounting Horizons American Accounting Association, 29, 2, 377-379 Harmon, P.,Maus, R.&Morrissey, W. (1988). Expert Systems Tools and Applications. New York: John Willey&SonsInc. Sayfa | 11 SEVİM, BÜLBÜL / Kurumsal Kaynak Planlaması (Enterprise Resource Planning... Jagdish, P. (2005). Information Technology Auditing.Germany: SpringerInc. Janvrin, D. &Mascha, M.F. (2010).The Proces of Creating XBRL Instance Documents: A Research Framework. Review of Business Information Systems, 14, 2, 11-34 Kearney, B. &Tryfonas, T. (2008). Security Patterns For Automated Continuous Auditing. Information Security Journal: A Global Perspective, 17, 13-25. Laudon, C. K.&Laudon, P. J. (2010). Information Systems in the Enterprise, Managing the Digital Firm, 8/E. Prentice Hall. Mcleod, R. (1990). Information Systems. New York: Macmillan Publishing Company Memiş, M.Ü. & Tüm, K. (2011). Sürekli Denetim Süreci ve İç Denetim ile İlişkisi. Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi,37, 145-162. Murthy, U.S. &Groomer, S.M. (2004). A Continuous Auditing Web Services Model For XML-Based Accounting Systems. International Journal of Information Systems, 5, 139-163. Petrick, H. W. (1993). Artificial Inteligence.Addison Wasley Publishing Company Pinto, J. & Millet, I. (1999). Sucessful Systems Implementation, The Human Side (2nd ed.).Upper Darby, Project Management Institute Rezaee, Z., Sharbatoghlie,A., Elam, R. &Mcmickle, P.L. (2002). Continuous Auditing: Building Automated Auditing Capability. Auditing: A Journal of Practice&Theory, 21, 1, 147–164. Searcy, D.L &Woodroof, J.B. (2003). Continuous Auditing: Leveraging Technology.The CPA Journal, May,46-48. Selimoğlu, S. K. (2005). Denetim Olgusunun Kurumsal Kaynak Planlaması (ERP) Sistemleriyle Bütünleştirilmesi. 1. Uluslararası Türkiye Muhasebe Denetimi Sempozyumu, Antalya. Sledgianowski, D.,Gomaa, M.& Tan, C. (2017). Toward İntegration of Big Data, Technology and İnformation Systems Competencies into the Accounting Curriculum.Journal of Accounting Education, 38, 81-93 Stanley, Z. (1995).Thinking Computers. Journal of Accountancy, 180, 5, 55-57 Sutton, S.G.,Holt, M.& Arnold, V. (2016). The Reports of My Deathare Greatly Exaggerated-Artificial Intelligence Research in Accounting. International Journal of Accounting Information Systems, 22, 60–73 Teeter, R.A.,Alles, M.G. &Vasarhelyi, M.A. (2010). The Remote Audit. Journal of Emerging Technologies in Accounting,7, 73-88. Vasarhelyi, M.A.,Alles, M. & Williams, K.T. (2010). Continuous Assurance For The Now Economy. A Thought Leadership Paper For The Institute of Chartered Accountants in Australia. Warren, J. D., Smith, Jr.& Murphy, L. (2006). Continuous Auditing: An Effective Tool For Internal Auditors. Internal Auditing,21, 2, 27-35 William, M. L. & Johnson, J.E. (2000). EDI Viathe Internet. Information Management &Computer Security, 8, 1, 27. Ye, H., Ruan, Y., Huang, G. &Wang, Y. (2011). The Application of Data Fusion Technology In Continuous Auditing. Advances In Information Sciences And Service Sciences, 3, 10, 192-198.
Kurumsal Kaynak Planlaması (Enterprise Resource Planning ERP) Sistemlerinin Sürekli Denetimde Yapay Zeka Kullanımı
Öz
Günümüzde işletmeler arasında yaşanan yoğun ve amansız rekabet ve buna bağlı olarak kurumsal yönetim anlayışındaki
değişiklikler, teknolojik gelişmelerin izlenmesini ve bu teknolojiler ile bütünleşmeyi zorunlu kılmaktadır. Bu anlayış değişikliği,
denetimin kurumsal faaliyetlerin etkinliğini ve verimliliğini artırıcı yönünü öne çıkarmıştır. Bu kapsamda, işletmeler açısından
önemli kararların alınması ve karar verme mekanizmalarının desteklenmesi, üretilen finansal bilgilerin doğruluğu ve
güvenilirliği ile doğrudan ilişkilidir. Dünya çapında yaşanan muhasebe skandalları ve bu skandalların önlenmesine yönelik
yasal düzenlemeler ve kurumsal yönetim anlayışı, ERP, e- ticaret, e-işletme, e-devler gibi bilgi teknolojilerindeki sürekli değişim
bilgi kullanıcılarının bilgiyi anlık olarak doğrulama gereksinimini zorunlu kılmıştır. Bu gelişmeler çerçevesinde bilgilerin dijital
platformda saklanması ve doğrulanması bilgi sistemlerinin sürekli denetiminin önemini arttırmıştır. Söz konusu bilgilerin veri
tabanında bir arada toplandığı ve elektronik ortamda sürekli işlendiği bütünleşik sistemler ise ERP sistemleri olmuştur.
Dolayısıyla, gerek dijital araçların yardımıyla gerek iç kontrol sisteminin etkinliğiyle birlikte ERP sistemlerinin de sürekli
denetimi kritik konulardan biri haline gelmiştir. Gelinen noktada, ERP sistemlerinin denetiminde sürekli denetimin yeri ve
öneminin artmasının yanında, yapay zekâ olarak adlandırılan akıllı teknolojilerin, öğrenen makinelerin kullanımı da artmaya
başlamıştır. Teknolojinin ulaştığı seviye ve denetim tekniklerinin buna göre şekillenmesi ise, kontrol süreçlerini de
farklılaştırmış ve uygulamaları çeşitlendirmiştir. Bu çalışmada, ERP sistemlerinin sürekli denetimine duyulan gereksinim ve bu
gereksinim çerçevesinde kullanılan araçlardan biri olan yapay zeka sistemlerinin katkısı üzerinde durulmuştur.
Anahtar Kelimeler
Kurumsal Kaynak Planlaması Bilgi Teknolojileri Sürekli Denetim Yapay Zekâ
Kaynakça
- Appelbaum, D. (2016). Securing Big Data Provenance for Auditors: The Big Data Provenance Black Box as Reliable Evidence.Journal of Emerging Technologies in Accounting, American Accounting Association, 13, 1, 17–36. Arens, A A.,Elder, R. &Beasley. M.(2002). Auditing. New Jersey: PrenticeHallInc. Bendoly, E. &Jacobs F.R. (2002). Alignment in Operationaland IT Solution Strategies: Performance Implications of Within and Between-Context Mismatch. Working Paper, Emory University Press Brynjolfsson, E. &McAfee, A.(2014). The Second Machine Age: Work, Progress, and Prosperity in a Time of Brilliant Technologies. New York: W. W. Norton &Company, Inc. Cankar, İ. (2006). Denetimin Yeni Paradigması: Sürekli Denetim. Sayıştay Dergisi, 61, 69-81. Coderre, D. (2009). Computer-Aided Fraud Prevention And Detection: A Step-by-Step Guide. ABD: John Wiley&Sons, Inc. Coderre, D. (2009). Internal Audit. ABD: John Wiley&Sons, Inc. Dowling, C. &Leech, S.(2014). A Big 4 Firm's Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior. Contemporary Accounting Reearch, 31,1, 230–252 Dowling, C. &Leech, S. (2007). Audit Support Systems and Decision Aids: Current Practice and Opportunities for Future Research. International Journal of Accounting Information Systems, 8, 2, 92–116. Du, H. &Roohan, S. (2007). Meeting Challenges and Expectations of Continuous Auditing In The Context of Independent Audits of Financial Statements. International Journal of Auditing, 11, 133-146. Elbashir, M.,Collier, P.A. &Sutton, S.G. (2011). The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems. The Accounting Review, 86, 1, 155–184. Erdoğan, M. (2001). Muhasebe Hilelerinin Ortaya Çıkarılmasında Benford Yasası.Muhasebe ve Denetime Bakış Dergisi,1, 3,1-8. Gallegos, F. &Senft, S. (2008).Information Technology Control and Audit.Abingdon, UK: Auer-bach Publications Griffin, P.A. & Wright, A. M. (2015). Commentaries on Big Data’s Importance for Accounting and Auditing.Accounting Horizons American Accounting Association, 29, 2, 377-379 Harmon, P.,Maus, R.&Morrissey, W. (1988). Expert Systems Tools and Applications. New York: John Willey&SonsInc. Sayfa | 11 SEVİM, BÜLBÜL / Kurumsal Kaynak Planlaması (Enterprise Resource Planning... Jagdish, P. (2005). Information Technology Auditing.Germany: SpringerInc. Janvrin, D. &Mascha, M.F. (2010).The Proces of Creating XBRL Instance Documents: A Research Framework. Review of Business Information Systems, 14, 2, 11-34 Kearney, B. &Tryfonas, T. (2008). Security Patterns For Automated Continuous Auditing. Information Security Journal: A Global Perspective, 17, 13-25. Laudon, C. K.&Laudon, P. J. (2010). Information Systems in the Enterprise, Managing the Digital Firm, 8/E. Prentice Hall. Mcleod, R. (1990). Information Systems. New York: Macmillan Publishing Company Memiş, M.Ü. & Tüm, K. (2011). Sürekli Denetim Süreci ve İç Denetim ile İlişkisi. Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi,37, 145-162. Murthy, U.S. &Groomer, S.M. (2004). A Continuous Auditing Web Services Model For XML-Based Accounting Systems. International Journal of Information Systems, 5, 139-163. Petrick, H. W. (1993). Artificial Inteligence.Addison Wasley Publishing Company Pinto, J. & Millet, I. (1999). Sucessful Systems Implementation, The Human Side (2nd ed.).Upper Darby, Project Management Institute Rezaee, Z., Sharbatoghlie,A., Elam, R. &Mcmickle, P.L. (2002). Continuous Auditing: Building Automated Auditing Capability. Auditing: A Journal of Practice&Theory, 21, 1, 147–164. Searcy, D.L &Woodroof, J.B. (2003). Continuous Auditing: Leveraging Technology.The CPA Journal, May,46-48. Selimoğlu, S. K. (2005). Denetim Olgusunun Kurumsal Kaynak Planlaması (ERP) Sistemleriyle Bütünleştirilmesi. 1. Uluslararası Türkiye Muhasebe Denetimi Sempozyumu, Antalya. Sledgianowski, D.,Gomaa, M.& Tan, C. (2017). Toward İntegration of Big Data, Technology and İnformation Systems Competencies into the Accounting Curriculum.Journal of Accounting Education, 38, 81-93 Stanley, Z. (1995).Thinking Computers. Journal of Accountancy, 180, 5, 55-57 Sutton, S.G.,Holt, M.& Arnold, V. (2016). The Reports of My Deathare Greatly Exaggerated-Artificial Intelligence Research in Accounting. International Journal of Accounting Information Systems, 22, 60–73 Teeter, R.A.,Alles, M.G. &Vasarhelyi, M.A. (2010). The Remote Audit. Journal of Emerging Technologies in Accounting,7, 73-88. Vasarhelyi, M.A.,Alles, M. & Williams, K.T. (2010). Continuous Assurance For The Now Economy. A Thought Leadership Paper For The Institute of Chartered Accountants in Australia. Warren, J. D., Smith, Jr.& Murphy, L. (2006). Continuous Auditing: An Effective Tool For Internal Auditors. Internal Auditing,21, 2, 27-35 William, M. L. & Johnson, J.E. (2000). EDI Viathe Internet. Information Management &Computer Security, 8, 1, 27. Ye, H., Ruan, Y., Huang, G. &Wang, Y. (2011). The Application of Data Fusion Technology In Continuous Auditing. Advances In Information Sciences And Service Sciences, 3, 10, 192-198.
Ayrıntılar
| Bölüm | Derleme Makale |
|---|---|
| Yazarlar | |
| Yayımlanma Tarihi | 31 Ocak 2017 |
| Yayımlandığı Sayı | Yıl 2017Cilt: 9 Sayı: 1 |
