THE USE OF ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN THE INDEPENDENT AUDIT PROCESS

Abstract

This study examines the areas of use of artificial intelligence technologies in the independent auditing process, the contributions they provide to auditing activities, and the risks associated with these technologies. With the rapid acceleration of digitalization and the significant increase in the amount of data generated by businesses, traditional auditing methods have become insufficient in dealing with large and complex data structures. In this context, artificial intelligence applications such as data analytics, machine learning, robotic process automation (RPA), and natural language processing (NLP) have increasingly begun to be used in independent auditing processes. The study employs a literature review method to evaluate the effects of artificial intelligence technologies on independent auditing practices. The findings indicate that AI-supported systems provide significant advantages particularly in fraud and anomaly detection, risk analysis, evaluation of audit evidence, and continuous auditing applications. These technologies enable large datasets to be analyzed in a short time, unusual transactions to be identified more quickly, and auditing processes to be carried out more effectively. In addition, automation systems reduce repetitive tasks and allow auditors to focus more on analytical evaluations. However, the study also reveals that artificial intelligence applications involve certain risks and limitations, including data security concerns, high technological costs, the need for qualified personnel, and the lack of transparency in algorithms. Therefore, it is concluded that artificial intelligence systems should be considered as supportive technological tools that enhance auditors’ professional judgment rather than replace auditors entirely. As a result, it is anticipated that artificial intelligence technologies will become more widespread in independent auditing processes in the future and will play a significant role in the transformation of the auditing profession.