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Journals / Denetişim / 2026 / Sayı: 35

AUDITING ARTIFICAL INTELLIGENCE

YAPAY ZEKÂ DENETİMİ

Osman Turan(ANKARA SOSYAL BİLİMLER ÜNİVERSİTESİ, SOSYAL BİLİMLER ENSTİTÜSÜ, DENETİM VE RİSK YÖNETİMİ ANABİLİM DALI (DİSİPLİNLERARASI))0009-0005-9146-4533
Zümrüt Müftüoğlu0000-0003-3754-7491
Tolga Özbilge0009-0004-0368-3545
Journal
Denetişim
Pages
418–437
Publication Date
2026-08-23
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Overall, the proposed AI audit framework enhances the auditability, transparency, and security of AI systems, offering organizations a robust tool to manage emerging AI-related risks effectively.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The rapid proliferation of artificial intelligence (AI) systems across critical sectors has introduced significant security, privacy, and ethical challenges.
📊
Key Findings & Data:This study proposes a comprehensive and risk-based AI audit methodology that integrates governance, data security, model security, and application security dimensions into a unified control framework.
💡
Conclusion & Impact:Overall, the proposed AI audit framework enhances the auditability, transparency, and security of AI systems, offering organizations a robust tool to manage emerging AI-related risks effectively.
🔬Design:Modeling & Simulation
📍Scope:Comprehensive Sample
⚙️Variables:Yapay Zeka Denetimi · Yapay Zeka Güvenliği · Risk Tabanlı Denetim

Abstract

The rapid proliferation of artificial intelligence (AI) systems across critical sectors has introduced significant security, privacy, and ethical challenges. Traditional information security audit frameworks remain insufficient to address the unique risks associated with AI technologies, particularly in areas such as data integrity, model robustness, and algorithmic transparency. This study proposes a comprehensive and risk-based AI audit methodology that integrates governance, data security, model security, and application security dimensions into a unified control framework. The proposed methodology is structured around key control domains, including documentation, compliance, access control, application security, and model security, supported by representative control considerations. The proposed methodology supports systematic evaluation of AI audit controls through a structured assurance-oriented framework. Additionally, a risk prioritization approach is introduced to classify controls into different criticality levels, enabling organizations to focus on high-impact vulnerabilities such as data poisoning, model inversion, prompt injection, and sensitive data leakage. The methodology is designed as a step-by-step audit process, including scope definition, control mapping, evidence collection, evaluation, and reporting. This structured approach ensures both technical and organizational aspects of AI systems are systematically assessed. The study contributes to the literature by providing a practical, measurable, and adaptable framework that aligns with regulatory requirements such as data protection laws and ethical AI principles. Overall, the proposed AI audit framework enhances the auditability, transparency, and security of AI systems, offering organizations a robust tool to manage emerging AI-related risks effectively.

Özet

Yapay zeka (YZ) sistemlerinin kritik sektörlerde hızla yaygınlaşması, güvenlik, gizlilik ve etik açıdan önemli riskleri beraberinde getirmektedir. Geleneksel bilgi güvenliği denetim yaklaşımları, veri bütünlüğü, model güvenliği ve algoritmik şeffaflık gibi yapay zekaya özgü riskleri ele almakta yetersiz kalmaktadır. Bu çalışma, yönetişim, veri güvenliği, model güvenliği ve uygulama güvenliği boyutlarını kapsayan bütüncül ve risk tabanlı bir yapay zeka denetim metodolojisi önermektedir. Önerilen metodoloji, temsili kontrol hususlarıyla desteklenen dokümantasyon, uyumluluk, erişim kontrolü, uygulama güvenliği ve model güvenliği dahil olmak üzere temel kontrol alanları etrafında yapılandırılmıştır. Önerilen metodoloji, yapılandırılmış, güvence odaklı bir çerçeve aracılığıyla yapay zeka denetim kontrollerinin sistematik değerlendirilmesini desteklemektedir. Ayrıca, kontroller risk seviyelerine göre önceliklendirilerek veri zehirleme, model tersine mühendislik, prompt enjeksiyonu ve hassas veri sızıntısı gibi kritik tehditlere odaklanılması sağlanmaktadır. Metodoloji; kapsam belirleme, kontrol eşleştirme, veri toplama, değerlendirme ve raporlama adımlarından oluşan sistematik bir denetim süreci sunmaktadır. Bu yapı sayesinde yapay zeka sistemlerinin hem teknik hem de yönetsel boyutları bütüncül bir şekilde değerlendirilebilmektedir. Çalışma, ölçülebilir, uygulanabilir ve düzenleyici gereksinimlerle uyumlu bir çerçeve sunarak literatüre katkı sağlamaktadır. Sonuç olarak önerilen yapay zeka denetim çerçevesi, YZ sistemlerinin denetlenebilirliğini, şeffaflığını ve güvenliğini artırarak kurumların ortaya çıkan riskleri etkin bir şekilde yönetmesine yardımcı olmaktadır.

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Cite This Article

Turan, O., Müftüoğlu, Z., Özbilge, T. (2026). AUDITING ARTIFICAL INTELLIGENCE. Denetişim, Sayı: 35, 418–437. https://doi.org/10.58348/denetisim.1965976

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