Using Artificial Intelligence in Continuous Auditing of Enterprise Resource Planning
Abstract
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.
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Kaynakça
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Ayrıntılar
Birincil Dil
Türkçe
Konular
-
Bölüm
Araştırma Makalesi
Yayımlanma Tarihi
31 Ocak 2017
Gönderilme Tarihi
1 Ocak 2017
Kabul Tarihi
-
Yayımlandığı Sayı
Yıl 1970 Cilt: 9 Sayı: 1