USE OF ARTIFICIAL INTELLIGENCE AND AUDIT ANALYTICS IN INTERNAL AUDIT PROCESSES IN THE PUBLIC SECTOR

Abstract

The impact of digitization on management processes in the public sector has led to changes in their roles, corporate activities, objectives, and corporate requirements. Consequently, as the scope and responsibilities of the public sector have changed and expanded due to digitization, the organization, storage, and processing of the increasing dimension of data resulting from public services have become more complex. This has also accelerated the handling of artificial intelligence in internal audits in the public sector. In the public sector, the large dimension of data related to citizens personal information, public tenders, contracts, and suppliers makes it difficult to control and oversee this data. Therefore, there is a trend in the public sector to handle Public Sector Internal Audit Artificial Intelligence models and audit analytics to facilitate Internal Audit while also automating the monitoring and tracking of corporate activities. From this viewpoint, this study explores the advantages of handling Artificial Intelligence models and audit analytics in internal audit. This study attempts to contribute to the literature by providing policy recommendations for professionals and researchers.