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YAPAY ZEKA VE İÇ DENETİM PERSONEL UYGULAMALARI: DENETÇİLERDEN BEKLENEN FARKLI BECERİLER

Year 2024, Issue: 31, 7 - 17, 01.12.2024

Korhan Arun

https://doi.org/10.58348/denetisim.1519491

Abstract

Yapay zekanın (YZ) iç denetim uygulamalarına entegrasyonu, denetçilerin ihtiyaç duyduğu beceri setlerinde önemli bir dönüşümü gerektirmiştir. Bu makale, iç denetçilerin hızla değişen teknolojik ortamda etkili kalabilmeleri için gerekli olan, gelişen yetkinlikleri araştırmaktadır. Yapay zeka yetenekleri geliştikçe denetçilerin yalnızca risk yönetimi ve iç kontrol bilgisi gibi geleneksel teknik becerilere değil, aynı zamanda etkili iletişim, eleştirel düşünme ve etik davranış dahil olmak üzere güçlü sosyal becerilere de sahip olmaları gerektiğini göstermektedir. Literatürde sürekli öğrenmenin ve mesleki gelişimin önemi vurgulanmakta ve denetçilerin hedeflenen çalıştaylar ve sertifikalar aracılığıyla uzmanlıklarını proaktif olarak geliştirme fırsatlarını aramaları gerektiği vurgulanmaktadır. Ayrıca, denetçilerin faaliyet gösterdiği kültürel bağlam, ihtiyaç duyulan belirli becerileri etkiler; hiyerarşik kültürler karar alma ve protokollere bağlılığa öncelik verirken klan kültürleri ekip çalışmasına ve kişilerarası ilişkilere öncelik vermesinin önemi ortaya çıkmıştır. Sonuçta, yapay zekaya ve denetim mesleğinin değişen taleplerine başarılı bir şekilde uyum sağlamak, hem bilişsel hem de duygusal beceri setlerinin kapsamlı bir şekilde anlaşılmasına bağlıdır ve denetçilerin kuruluşlarına değer katmak için sürekli olarak gelişmelerinin gerekliliktir.

Keywords

İç Denetim Yapay Zeka Denetçilerin Becerileri Personel Yönetim Uygulamaları

References

  • Abbasi, S. G., & Dastgeer, G. (2018). Organizational Culture and Knowledge Sharing Behavior: Examining Serial Mechanisms. Sukkur IBA Journal of Management and Business, 5, 33–51.
  • Al Dari, T., Jabeen, F., Hussain, M., & Al Khawaja, D. (2021). How types of organizational culture and technological capabilities contribute to organizational learning. Management Research Review, 44, 437–459.
  • AlAfnan, M. A., Dishari, S., & Siti Fatimah MohdZuki. (2024). Developing Soft Skills in the Artificial Intelligence Era: Communication, Business Writing, and Composition Skills. Journal of Artificial Intelligence and Technology. https://doi.org/10.37965/jait.2024.0496
  • ALfrijat, Y. S. (2020). Compliance with Continuing Professional Development (IES7) of Internal Auditor and Quality of Internal Audit Function. Accounting and Finance Research, 9, 28.
  • Amina, Z. (2021). External Audit with a View to Detecting Financial Fraud. Journal of Economics, Management and Trade, 49–54.
  • Barac, K., Plant, K., Kunz, R., & Kirstein, M. (2021). Generic skill profiles of future accountants and auditors – moving beyond attributes. Higher Education, Skills and Work-Based Learning, 11, 908–928.
  • Bing-You, R., Ramani, S., Ramesh, S., Hayes, V., Varaklis, K., Ward, D., & Blanco, M. (2019). The interplay between residency program culture and feedback culture: A cross-sectional study exploring perceptions of residents at three institutions. Medical Education Online, 24, 1611296.
  • Carr, D., & Umberson, D. (2013). The Social Psychology of Stress, Health, and Coping. In J. DeLamater & A. Ward (Eds.), Handbook of Social Psychology (pp. 465–490). London: Springer.
  • Chaaya, L., Abou Hamad, J., & Beyrouthy, G. (2019). Skills Gap and Upskilling: Isolating and Reducing the Gap in MENA e-Businesses. Journal of Human Resources Management Research, 1–9.
  • Cicekli, E. (2016). Graduate skills requirements for effective performance in the banking sector. Verslas: Teorija Ir Praktika, 17, 317–324.
  • Coetzee, P, Erusmus, L. J., & Plant, K. (2019). Global assessment of internal audit competence: Does one size fit all? Southern African Business Review, 19, 1–21.
  • Coetzee, Philna, & Du Plessis, A. (2021). Face-to-face soft skills for entry-level internal auditors: A practice perspective. Industry and Higher Education, 35, 125–136.
  • Colette, A. E., & Lukman, H. (2024). THE INFLUENCE OF COMPETENCE, INDEPENDENCE, AND AUDITOR’S PROFESSIONAL ETHICS ON AUDIT QUALITY. International Journal of Application on Economics and Business, 2, 3007–3015.
  • Cramarenco, R. E., Burcă-Voicu, M. I., & Dabija, D. C. (2023). The impact of artificial intelligence (AI) on employees’ skills and well-being in global labor markets: A systematic review. Oeconomia Copernicana, 14, 731–767.
  • Djogo, Y. O. (2023). Internal Auditor Human Resources Development Strategy in the Era of Disruption. Atestasi : Jurnal Ilmiah Akuntansi, 6, 627–639.
  • Elmghaamez, I. K., & Ntim, C. G. (2016). Assessing the effectiveness of internal governance controls: The case of internal auditors skills and challenges in Libya. Corporate Ownership and Control, 13, 46–59.
  • Halar, P. (2020). Postojeće stanje i perspektive profesionalnog razvoja internih revizora u dobu digitalne ekonomije. Zbornik Ekonomskog Fakulteta u Zagrebu, 18, 77–94.
  • Hale Öner, Z. (2012). Servant leadership and paternalistic leadership styles in the Turkish business context: A comparative empirical study. Leadership & Organization Development Journal, 33, 300–316.
  • Herminingsih, A., & Gozali, F. (2014). Organizational Culture Typology for Competitive Private University. Journal of Advanced Management Science, 321–325.
  • Kajwang, B. (2022). IMPORTANCE OF EDUCATION AND SKILLS ON PERFORMANCE OF INSURANCE SECTOR. Journal of Strategic Management, 7, 13–21.
  • Kambur, E. (2021). The Effect of Artifical Intelligence on Human Resources Employees. Alanya Akademik Bakış, 5, 1479–1492.
  • Kim, B. (2020). The Relation between Organizational Effectiveness, Relationship and Organizational Culture of Financial Industry Employees in Korea and Moderating Effect of Job Characteristic1. East Asian Journal of Business Economics (EAJBE), 8, 25–36.
  • Knechel, W. R. (2016). Audit Quality and Regulation. International Journal of Auditing, 20, 215–223.
  • Koenig, J. A. (2011). Assessing 21st Century Skills: Summary of a Workshop. Retrieved from https://api.semanticscholar.org/CorpusID:262644208
  • Kotsiou, A., Fajardo-Tovar, D. D., Cowhitt, T., Major, L., & Wegerif, R. (2022). A scoping review of Future Skills frameworks. Irish Educational Studies, 41, 171–186.
  • Krichene, A., & Baklouti, E. (2021). Internal audit quality: Perceptions of Tunisian internal auditors an explanatory research. Journal of Financial Reporting and Accounting, 19, 28–54.
  • Liao, Z. (2018). Corporate culture, environmental innovation and financial performance. Business Strategy and the Environment, 27, 1368–1375.
  • López-Zapata, E., & Ramírez-Gómez, A. D. J. (2023). Intellectual capital, organizational culture and ambidexterity in Colombian firms. Journal of Intellectual Capital, 24, 375–398.
  • Macailao, M. C. (2020). THE INTERNAL AUDITORS BEYOND AUDITING NORMS. Journal of Critical Reviews, 7. https://doi.org/10.31838/jcr.07.11.10
  • Melemuku, S. A. (2023, December 22). Artificial Intelligence and the Associated Threats on the Human Workforce. https://doi.org/10.31219/osf.io/amnyq
  • Mocanu, M., & Ciurea, C. (2019). Developing an Index Score for the Internal Auditor Profile in Romania Based on Real Data Analysis. ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, 53, 93–111.
  • Mohan, M. D., Sarfraz, I., Hewege, C., & Rajendran, D. (2018). An exploration of global employability skills: A systematic research review. International Journal of Work Organisation and Emotion, 9, 63.
  • Muthuveloo, R., Chiek, K. C., & Ping, T. A. (2017). An Empirical Analysis of the Perceived Skills in Predicting Managerial Effectiveness: The Malaysian Perspective. Global Business and Management Research, 9, 41–59.
  • Napierała, T., Bahar, M., Leśniewska-Napierała, K., & Topsakal, Y. (2020). Technology towards hotel competitiveness: Case of Antalya, Turkey. European Journal of Tourism, Hospitality and Recreation, 10, 262–273.
  • Nilasari, R. (2019). Impact Of Enterprise Resource Planning (ERP) On Internal Audit Functions. Research Journal of Finance and Accounting, 10, 32–35.
  • Olynick, J., & Li, H. Z. (2020). Organizational Culture and Its Relationship with Employee Stress, Enjoyment of Work and Productivity. International Journal of Psychological Studies, 12, 14.
  • Oney‐Yazıcı, E., Giritli, H., Topcu‐Oraz, G., & Acar, E. (2007). Organizational culture: The case of Turkish construction industry. Engineering, Construction and Architectural Management, 14, 519–531.
  • Osi Dewina, L. (2018). The Importance of Emotional Intelligence for Internal Auditors. Bappenas Working Papers, 1, 80–91.
  • Özdemir, M. H., & Tuzcuoğlu, T. (2021). Clustering of Required Competences of the Employees Working in the Finance-Related Fields of Companies in the Era of Digitalization. Journal of Yaşar University, 16, 945–959.
  • Palmer, K. N., Ziegenfuss, D. E., & Pinsker, R. E. (2004). International knowledge, skills, and abilities of auditors/accountants: Evidence from recent competency studies. Managerial Auditing Journal, 19, 889–896.
  • Pavlovska, V. (2015). THE IMPORTANCE OF PROFESSIONAL COMPETENCIES IN THE HUMAN CAPITAL EFFECTIVE USAGE. SOCIETY, INTEGRATION, EDUCATION. Proceedings of the International Scientific Conference, 2, 181.
  • Plant, K., Coetzee, G. P., Fourie, H., & Steyn, B. (2013). Internal audit competencies: Skills requirements for internal audit staff in South Africa. Southern African Journal of Accountability and Auditing Research, 15, 65–74.
  • Plant, K., & Slippers, J. (2015). Improving the business communication skills of postgraduate internal audit students: A South African teaching innovation. Innovations in Education and Teaching International, 52, 310–321.
  • Rezaee, Z. (1994). Importance of the 150‐hour Education Requirement for Internal Auditors. Managerial Auditing Journal, 9, 8–11.
  • Sadun, R., Fuller, J., Hansen, S., & Neal, P. J. (2022, July 1). The C-Suite Skills That Matter Most. Harvard Business Review. Retrieved from https://hbr.org/2022/07/the-c-suite-skills-that-matter-most
  • Sanz-Valle, R., & Jiménez-Jiménez, D. (2018). HRM and product innovation: Does innovative work behaviour mediate that relationship? Management Decision, 56, 1417–1429.
  • Sanz‐Valle, R., Naranjo‐Valencia, J. C., Jiménez‐Jiménez, D., & Perez‐Caballero, L. (2011). Linking organizational learning with technical innovation and organizational culture. Journal of Knowledge Management, 15, 997–1015.
  • Schleifer, L. L. F., & Brady Greenawalt, M. (1996). The internal auditor and the critical thinking process. Managerial Auditing Journal, 11, 5–13.
  • Seol, I., Sarkis, J., & Lefley, F. (2011). Factor Structure of the Competency Framework for Internal Auditing (CFIA) Skills for Entering Level Internal Auditors: Factor Structure of the Competency Framework for Internal Auditing (CFIA) Skills for Entering Level Internal Auditors. International Journal of Auditing, 15, 217–230.
  • Seol, I., Sarkis, J., & Wang, Z. (Rita). (2017). A cross-cultural comparative study of internal auditor skills: UK vs Korea. Journal of Applied Accounting Research, 18, 341–355.
  • Setyaningrum, D., Mita, A. F., & Rosdini, D. (2022). Internal Auditor Competency Gap: Perception Of Students, Academics And Practitioners. Jurnal Reviu Akuntansi Dan Keuangan, 12, 696–710.
  • Shareef, L. A. (2023). The Value of Soft Skills in a World Dominated By AI: Why Human Qualities Are More Critical than Ever. The 13th VESAL Conference Book of Proceedings. Presented at the Visible Conference on Educational Studies and Applied Linguistics. Tishk International University.
  • Shtaltovna, Y. (2021). Can a Skill be Measured or Assessed?: 6-Level Skills Development Approach to Skill Assessment. GiLE Journal of Skills Development, 1, 12–24.
  • Smith, G. (2005). Communication skills are critical for internal auditors. Managerial Auditing Journal, 20, 513–519.
  • Steyn, J. C. (2021). Soft skills development in entry-level internal auditors: Perspectives from practising internal auditors, students and facilitators in South Africa. Higher Education, Skills and Work-Based Learning, 11, 528–544.
  • Tanrıverdi, H., Cakmak, C., & Altındağ, E. (2016). The Relationship of Organizational Culture and Wage Policies in Turkish Family Firms. Retrieved from https://api.semanticscholar.org/CorpusID:229312607
  • Tholen, G. (2017). Graduate work: Skills, credentials, careers, and labour markets. Oxford, United Kingdom: Oxford University Press.
  • Tirta Yasa, P., Yuliansyah, Y., & Dewi Kesumaningrum, N. (2021). The influence of ethics, experience, and competence on auditors’ professional skepticism (Study at BPKP representative of Lampung Province). Jurnal Studi Pemerintahan Dan Akuntabilitas, 1, 1–23.
  • Vitalis, A., Boritz, J. E., & Simeoni, L. (2024). Enhancing CPA competencies for internal audit roles. International Journal of Auditing, 28, 458–484.
  • Wilson, N., & Syed, H. H. (2021). Employees Relevancy Following The Emergence of Artificial Intelligence (AI). International Journal of Academic Research in Business and Social Sciences, 11, Pages 1692-1701.
  • Wuisan, D. S. S., Palupi Meilani, Y. F. C., & Sutawidjaya, A. H. (2020). THE INFLUENCE OF ORGANIZATIONAL COMMITMENT, WORK SATISFACTION, AND ORGANIZATIONAL CULTURE TO BEHAVIOR ORGANIZATIONAL CITIZENSHIP (OCB). International Journal of Research In Commerce and Management Studies, 02, 136–153.
  • Yiyit, T., & Arslan, M. (2020). Analysing organisational culture and social behaviour patterns: An exploratory case study. International Journal of Business Ecosystem & Strategy (2687-2293), 2, 20–27.

ARTIFICIAL INTELLIGENCE AND INTERNAL AUDIT STAFFING PRACTICES: NECESSITATING A DIFFERENT SKILL SET FROM AUDITORS

Year 2024, Issue: 31, 7 - 17, 01.12.2024

Korhan Arun

https://doi.org/10.58348/denetisim.1519491

Abstract

The integration of artificial intelligence (AI) into internal auditing practices has necessitated a significant transformation in the skill sets required of auditors. This paper explores the evolving competencies essential for internal auditors to remain effective in a rapidly changing technological landscape. As AI capabilities advance, auditors must not only possess traditional technical skills, such as risk management and knowledge of internal controls, but also a robust array of soft skills, including effective communication, critical thinking, and ethical conduct. The literature emphasizes the importance of continuous learning and professional development, highlighting that auditors should proactively seek opportunities to enhance their expertise through targeted workshops and certifications. Furthermore, the cultural context in which auditors operate influences the specific skills needed, with hierarchical cultures placing a premium on decision-making and adherence to protocols, while clan cultures prioritize teamwork and interpersonal relationships. Ultimately, the successful adaptation to AI and the changing demands of the auditing profession hinges on a comprehensive understanding of both cognitive and emotional skill sets, underscoring the necessity for auditors to evolve continuously to add value within their organizations.

Keywords

Internal Audit Artificial Intelligence Auditors Skill Set Staffing Practices

References

  • Abbasi, S. G., & Dastgeer, G. (2018). Organizational Culture and Knowledge Sharing Behavior: Examining Serial Mechanisms. Sukkur IBA Journal of Management and Business, 5, 33–51.
  • Al Dari, T., Jabeen, F., Hussain, M., & Al Khawaja, D. (2021). How types of organizational culture and technological capabilities contribute to organizational learning. Management Research Review, 44, 437–459.
  • AlAfnan, M. A., Dishari, S., & Siti Fatimah MohdZuki. (2024). Developing Soft Skills in the Artificial Intelligence Era: Communication, Business Writing, and Composition Skills. Journal of Artificial Intelligence and Technology. https://doi.org/10.37965/jait.2024.0496
  • ALfrijat, Y. S. (2020). Compliance with Continuing Professional Development (IES7) of Internal Auditor and Quality of Internal Audit Function. Accounting and Finance Research, 9, 28.
  • Amina, Z. (2021). External Audit with a View to Detecting Financial Fraud. Journal of Economics, Management and Trade, 49–54.
  • Barac, K., Plant, K., Kunz, R., & Kirstein, M. (2021). Generic skill profiles of future accountants and auditors – moving beyond attributes. Higher Education, Skills and Work-Based Learning, 11, 908–928.
  • Bing-You, R., Ramani, S., Ramesh, S., Hayes, V., Varaklis, K., Ward, D., & Blanco, M. (2019). The interplay between residency program culture and feedback culture: A cross-sectional study exploring perceptions of residents at three institutions. Medical Education Online, 24, 1611296.
  • Carr, D., & Umberson, D. (2013). The Social Psychology of Stress, Health, and Coping. In J. DeLamater & A. Ward (Eds.), Handbook of Social Psychology (pp. 465–490). London: Springer.
  • Chaaya, L., Abou Hamad, J., & Beyrouthy, G. (2019). Skills Gap and Upskilling: Isolating and Reducing the Gap in MENA e-Businesses. Journal of Human Resources Management Research, 1–9.
  • Cicekli, E. (2016). Graduate skills requirements for effective performance in the banking sector. Verslas: Teorija Ir Praktika, 17, 317–324.
  • Coetzee, P, Erusmus, L. J., & Plant, K. (2019). Global assessment of internal audit competence: Does one size fit all? Southern African Business Review, 19, 1–21.
  • Coetzee, Philna, & Du Plessis, A. (2021). Face-to-face soft skills for entry-level internal auditors: A practice perspective. Industry and Higher Education, 35, 125–136.
  • Colette, A. E., & Lukman, H. (2024). THE INFLUENCE OF COMPETENCE, INDEPENDENCE, AND AUDITOR’S PROFESSIONAL ETHICS ON AUDIT QUALITY. International Journal of Application on Economics and Business, 2, 3007–3015.
  • Cramarenco, R. E., Burcă-Voicu, M. I., & Dabija, D. C. (2023). The impact of artificial intelligence (AI) on employees’ skills and well-being in global labor markets: A systematic review. Oeconomia Copernicana, 14, 731–767.
  • Djogo, Y. O. (2023). Internal Auditor Human Resources Development Strategy in the Era of Disruption. Atestasi : Jurnal Ilmiah Akuntansi, 6, 627–639.
  • Elmghaamez, I. K., & Ntim, C. G. (2016). Assessing the effectiveness of internal governance controls: The case of internal auditors skills and challenges in Libya. Corporate Ownership and Control, 13, 46–59.
  • Halar, P. (2020). Postojeće stanje i perspektive profesionalnog razvoja internih revizora u dobu digitalne ekonomije. Zbornik Ekonomskog Fakulteta u Zagrebu, 18, 77–94.
  • Hale Öner, Z. (2012). Servant leadership and paternalistic leadership styles in the Turkish business context: A comparative empirical study. Leadership & Organization Development Journal, 33, 300–316.
  • Herminingsih, A., & Gozali, F. (2014). Organizational Culture Typology for Competitive Private University. Journal of Advanced Management Science, 321–325.
  • Kajwang, B. (2022). IMPORTANCE OF EDUCATION AND SKILLS ON PERFORMANCE OF INSURANCE SECTOR. Journal of Strategic Management, 7, 13–21.
  • Kambur, E. (2021). The Effect of Artifical Intelligence on Human Resources Employees. Alanya Akademik Bakış, 5, 1479–1492.
  • Kim, B. (2020). The Relation between Organizational Effectiveness, Relationship and Organizational Culture of Financial Industry Employees in Korea and Moderating Effect of Job Characteristic1. East Asian Journal of Business Economics (EAJBE), 8, 25–36.
  • Knechel, W. R. (2016). Audit Quality and Regulation. International Journal of Auditing, 20, 215–223.
  • Koenig, J. A. (2011). Assessing 21st Century Skills: Summary of a Workshop. Retrieved from https://api.semanticscholar.org/CorpusID:262644208
  • Kotsiou, A., Fajardo-Tovar, D. D., Cowhitt, T., Major, L., & Wegerif, R. (2022). A scoping review of Future Skills frameworks. Irish Educational Studies, 41, 171–186.
  • Krichene, A., & Baklouti, E. (2021). Internal audit quality: Perceptions of Tunisian internal auditors an explanatory research. Journal of Financial Reporting and Accounting, 19, 28–54.
  • Liao, Z. (2018). Corporate culture, environmental innovation and financial performance. Business Strategy and the Environment, 27, 1368–1375.
  • López-Zapata, E., & Ramírez-Gómez, A. D. J. (2023). Intellectual capital, organizational culture and ambidexterity in Colombian firms. Journal of Intellectual Capital, 24, 375–398.
  • Macailao, M. C. (2020). THE INTERNAL AUDITORS BEYOND AUDITING NORMS. Journal of Critical Reviews, 7. https://doi.org/10.31838/jcr.07.11.10
  • Melemuku, S. A. (2023, December 22). Artificial Intelligence and the Associated Threats on the Human Workforce. https://doi.org/10.31219/osf.io/amnyq
  • Mocanu, M., & Ciurea, C. (2019). Developing an Index Score for the Internal Auditor Profile in Romania Based on Real Data Analysis. ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, 53, 93–111.
  • Mohan, M. D., Sarfraz, I., Hewege, C., & Rajendran, D. (2018). An exploration of global employability skills: A systematic research review. International Journal of Work Organisation and Emotion, 9, 63.
  • Muthuveloo, R., Chiek, K. C., & Ping, T. A. (2017). An Empirical Analysis of the Perceived Skills in Predicting Managerial Effectiveness: The Malaysian Perspective. Global Business and Management Research, 9, 41–59.
  • Napierała, T., Bahar, M., Leśniewska-Napierała, K., & Topsakal, Y. (2020). Technology towards hotel competitiveness: Case of Antalya, Turkey. European Journal of Tourism, Hospitality and Recreation, 10, 262–273.
  • Nilasari, R. (2019). Impact Of Enterprise Resource Planning (ERP) On Internal Audit Functions. Research Journal of Finance and Accounting, 10, 32–35.
  • Olynick, J., & Li, H. Z. (2020). Organizational Culture and Its Relationship with Employee Stress, Enjoyment of Work and Productivity. International Journal of Psychological Studies, 12, 14.
  • Oney‐Yazıcı, E., Giritli, H., Topcu‐Oraz, G., & Acar, E. (2007). Organizational culture: The case of Turkish construction industry. Engineering, Construction and Architectural Management, 14, 519–531.
  • Osi Dewina, L. (2018). The Importance of Emotional Intelligence for Internal Auditors. Bappenas Working Papers, 1, 80–91.
  • Özdemir, M. H., & Tuzcuoğlu, T. (2021). Clustering of Required Competences of the Employees Working in the Finance-Related Fields of Companies in the Era of Digitalization. Journal of Yaşar University, 16, 945–959.
  • Palmer, K. N., Ziegenfuss, D. E., & Pinsker, R. E. (2004). International knowledge, skills, and abilities of auditors/accountants: Evidence from recent competency studies. Managerial Auditing Journal, 19, 889–896.
  • Pavlovska, V. (2015). THE IMPORTANCE OF PROFESSIONAL COMPETENCIES IN THE HUMAN CAPITAL EFFECTIVE USAGE. SOCIETY, INTEGRATION, EDUCATION. Proceedings of the International Scientific Conference, 2, 181.
  • Plant, K., Coetzee, G. P., Fourie, H., & Steyn, B. (2013). Internal audit competencies: Skills requirements for internal audit staff in South Africa. Southern African Journal of Accountability and Auditing Research, 15, 65–74.
  • Plant, K., & Slippers, J. (2015). Improving the business communication skills of postgraduate internal audit students: A South African teaching innovation. Innovations in Education and Teaching International, 52, 310–321.
  • Rezaee, Z. (1994). Importance of the 150‐hour Education Requirement for Internal Auditors. Managerial Auditing Journal, 9, 8–11.
  • Sadun, R., Fuller, J., Hansen, S., & Neal, P. J. (2022, July 1). The C-Suite Skills That Matter Most. Harvard Business Review. Retrieved from https://hbr.org/2022/07/the-c-suite-skills-that-matter-most
  • Sanz-Valle, R., & Jiménez-Jiménez, D. (2018). HRM and product innovation: Does innovative work behaviour mediate that relationship? Management Decision, 56, 1417–1429.
  • Sanz‐Valle, R., Naranjo‐Valencia, J. C., Jiménez‐Jiménez, D., & Perez‐Caballero, L. (2011). Linking organizational learning with technical innovation and organizational culture. Journal of Knowledge Management, 15, 997–1015.
  • Schleifer, L. L. F., & Brady Greenawalt, M. (1996). The internal auditor and the critical thinking process. Managerial Auditing Journal, 11, 5–13.
  • Seol, I., Sarkis, J., & Lefley, F. (2011). Factor Structure of the Competency Framework for Internal Auditing (CFIA) Skills for Entering Level Internal Auditors: Factor Structure of the Competency Framework for Internal Auditing (CFIA) Skills for Entering Level Internal Auditors. International Journal of Auditing, 15, 217–230.
  • Seol, I., Sarkis, J., & Wang, Z. (Rita). (2017). A cross-cultural comparative study of internal auditor skills: UK vs Korea. Journal of Applied Accounting Research, 18, 341–355.
  • Setyaningrum, D., Mita, A. F., & Rosdini, D. (2022). Internal Auditor Competency Gap: Perception Of Students, Academics And Practitioners. Jurnal Reviu Akuntansi Dan Keuangan, 12, 696–710.
  • Shareef, L. A. (2023). The Value of Soft Skills in a World Dominated By AI: Why Human Qualities Are More Critical than Ever. The 13th VESAL Conference Book of Proceedings. Presented at the Visible Conference on Educational Studies and Applied Linguistics. Tishk International University.
  • Shtaltovna, Y. (2021). Can a Skill be Measured or Assessed?: 6-Level Skills Development Approach to Skill Assessment. GiLE Journal of Skills Development, 1, 12–24.
  • Smith, G. (2005). Communication skills are critical for internal auditors. Managerial Auditing Journal, 20, 513–519.
  • Steyn, J. C. (2021). Soft skills development in entry-level internal auditors: Perspectives from practising internal auditors, students and facilitators in South Africa. Higher Education, Skills and Work-Based Learning, 11, 528–544.
  • Tanrıverdi, H., Cakmak, C., & Altındağ, E. (2016). The Relationship of Organizational Culture and Wage Policies in Turkish Family Firms. Retrieved from https://api.semanticscholar.org/CorpusID:229312607
  • Tholen, G. (2017). Graduate work: Skills, credentials, careers, and labour markets. Oxford, United Kingdom: Oxford University Press.
  • Tirta Yasa, P., Yuliansyah, Y., & Dewi Kesumaningrum, N. (2021). The influence of ethics, experience, and competence on auditors’ professional skepticism (Study at BPKP representative of Lampung Province). Jurnal Studi Pemerintahan Dan Akuntabilitas, 1, 1–23.
  • Vitalis, A., Boritz, J. E., & Simeoni, L. (2024). Enhancing CPA competencies for internal audit roles. International Journal of Auditing, 28, 458–484.
  • Wilson, N., & Syed, H. H. (2021). Employees Relevancy Following The Emergence of Artificial Intelligence (AI). International Journal of Academic Research in Business and Social Sciences, 11, Pages 1692-1701.
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There are 62 citations in total.

Details

Primary Language English
Subjects Auditing and Accountability
Journal Section Makale
Authors

Korhan Arun 0000-0001-7494-9591

Publication Date December 1, 2024
Submission Date July 20, 2024
Acceptance Date October 9, 2024
Published in Issue Year 2024 Issue: 31

Cite

APA Arun, K. (2024). ARTIFICIAL INTELLIGENCE AND INTERNAL AUDIT STAFFING PRACTICES: NECESSITATING A DIFFERENT SKILL SET FROM AUDITORS. Denetişim(31), 7-17. https://doi.org/10.58348/denetisim.1519491
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Through the studies it publishes, Denetişim Journal contributes to achieving significant progress in the journey towards an effective audit and management system worldwide by establishing an effective communication network among professionals, academics, and regulators in its field.