Artificial intelligence in computer-aided auditing techniques and technologies (CAATTs) and an application proposal for auditors

dc.authorid0000-0001-6483-4547
dc.authorid0000-0001-9974-2351
dc.contributor.authorAksoy, Tamer
dc.contributor.authorGurol, Burcu
dc.contributor.otherYönetim Bilimleri Fakültesi, İşletme Bölümü
dc.date.accessioned2021-03-24T13:37:00Z
dc.date.available2021-03-24T13:37:00Z
dc.date.issued2021
dc.departmentİHÜ, Yönetim Bilimleri Fakültesi, İşletme Bölümü
dc.description.abstractDigital transformation is the modification resulting from new opportunities technological advancements in all areas of life presents. These new technologies are also used in audit activities. These new technologies used in audit activities are called Computer Assisted Auditing Techniques and Technologies (CAATTs). Those have emerged to help auditors look for irregularities in data files and to enable more analyses to be done in less time with more evidence at a lower risk level. Artificial Intelligence(AI), as an automated system that can generate algorithms, occupies a center stage in these developments. It is observed that 4 concepts are emphasized for AI. These concepts are acting like human, thinking like human, rational thinking, and rational behavior. These factors facilitated the inclusion of AI in audit activities. Firstly, the study explains CAATTs applications and the concept of AI and how AI is included in accounting and auditing activities. Secondly, the advantages and disadvantages of using AI in the auditing processes are evaluated. Lastly, the use of AI and CAATTs in audit process and specific application suggestions for different audit areas are discussed in detail in the context of suggested audit batches.
dc.identifier.citationAksoy, T. ve Gurol, B. (2021). Artificial intelligence in computer-aided auditing techniques and technologies (CAATTs) and an application proposal for auditors. Auditing Ecosystem and Strategic Accounting in the Digital Era: Global Approaches and New Opportunities içinde (ss. ). Switzerland: Springer. https://doi.org/10.1007/978-3-030-72628-7_17
dc.identifier.doi10.1007/978-3-030-72628-7_17
dc.identifier.scopus2-s2.0-85116351873
dc.identifier.scopusqualityN/A
dc.identifier.urihttps://hdl.handle.net/20.500.12154/1433
dc.identifier.urihttps://doi.org/10.1007/978-3-030-72628-7_17
dc.indekslendigikaynakScopus
dc.institutionauthorAksoy, Tamer
dc.institutionauthorid0000-0001-6483-4547
dc.language.isoen
dc.publisherSpringer
dc.relation.ihupublicationcategory124
dc.relation.ispartofAuditing Ecosystem and Strategic Accounting in the Digital Era: Global Approaches and New Opportunities
dc.relation.publicationcategoryKitap Bölümü - Uluslararası
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.subjectAuditing
dc.subjectComputer-Aided Auditing Technologies
dc.subjectArtificial Intelligence
dc.titleArtificial intelligence in computer-aided auditing techniques and technologies (CAATTs) and an application proposal for auditors
dc.typeBook Chapter
dspace.entity.typePublication
relation.isAuthorOfPublicationbbc73b61-a694-4832-936e-e3747e3f0cf6
relation.isAuthorOfPublication.latestForDiscoverybbc73b61-a694-4832-936e-e3747e3f0cf6
relation.isOrgUnitOfPublicationc9253b76-6094-4836-ac99-2fcd5392d68f
relation.isOrgUnitOfPublication.latestForDiscoveryc9253b76-6094-4836-ac99-2fcd5392d68f

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