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Journals / Anemon Muş Alparslan Üniversitesi Sosyal Bilimler Dergisi / 2021 / Cilt: 9 - Sayı: 2

The Pros and Cons of Business Intelligence Applications in Auditing

Denetimde İş Zekâsı Uygulamalarının Artı ve Eksileri

Mehmet Nuri SALUR
Walaa Khoder KATTAR
Pages
553–559
Publication Date
2022-10-11
DOI
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AI Summary & Key Takeaways

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

Accordingly, the business intelligence system provides several benefits that are reflected as an opportunity to improve the performance of auditing functions.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Businesses have changed dramatically in recent decades, with continuous advancements in new technology business-oriented strategies.
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Key Findings & Data:Research has shown that the phenomenon that started with basic programming has now expanded to smart software tools that affect nearly all functions.
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Conclusion & Impact:Accordingly, the business intelligence system provides several benefits that are reflected as an opportunity to improve the performance of auditing functions.
🔬Design:Review & Systematic Survey
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

Businesses have changed dramatically in recent decades, with continuous advancements in new technology business-oriented strategies. Research has shown that the phenomenon that started with basic programming has now expanded to smart software tools that affect nearly all functions. Auditing is one of the functions affected by newly emerging technologies. This paper is based on a literature review that the pros and cons of applying business intelligence, which is an important emerging technology, in auditing. The results of the literature review have shown that the advantages of using business intelligence in auditing outweigh the disadvantages. Accordingly, the business intelligence system provides several benefits that are reflected as an opportunity to improve the performance of auditing functions.

Özet

İşletmeler, son yıllarda işletme odaklı yeni teknolojilerin sürekli gelişmesiyle önemli ölçüde değişmektedir. Yapılan araştırmalar, temel programlama diliyle başlayan olayların artık neredeyse tüm işletme fonksiyonlarını etkileyen akıllı yazılım araçlarına doğru genişlediğini göstermektedir. Denetim, bu gelişen teknolojilerden etkilenen fonksiyonlardan biridir. Bu çalışma, gelişen önemli teknolojilerden biri olan iş zekâsı uygulamalarının işletmelerin bağımsız denetimlerinde uygulanmasının artı ve eksi yönlerine dikkat çekmeyi amaçlamaktadır. Çalışma bu kapsamda, denetimde iş zekasının uygulanmasına ilişkin bir literatür taramasına dayanmaktadır. Yapılan literatür taraması, iş zekâsı uygulamalarının denetimde kullanımının avantajlarının dezavantajlarından daha ağır bastığını ve bu dezavantajların birçoğunun da önlenebilecek şekilde olduğunu göstermektedir. Bu doğrultuda, iş zekâsı sisteminin denetim fonksiyonunun performansını iyileştirmek için çeşitli faydalar sağlayan bir fırsat sunduğu görülmektedir.

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Cite This Article

SALUR, M. N., KATTAR, W. K. (2022). The Pros and Cons of Business Intelligence Applications in Auditing. Anemon Muş Alparslan Üniversitesi Sosyal Bilimler Dergisi, Cilt: 9 - Sayı: 2, 553–559. https://ajindex.com/articles/439726

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References (11)

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