ENDÜSTRİ 4.0’ IN YENİ ÇAĞINDA DENETİM: DENETİMİN YENİDEN YAPILANDIRILMASI
AUDITING IN THE NEW AGE OF INDUSTRY 4.0: RESTRUCTURING OF AUDIT
Author(s): Mikail Erol, Mehmet Hanifi Ayboğa, İbrahim Bora OranSubject(s): Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Sage Yayınları
Keywords: Industry 4.0; Audit 4.0; Artificial Intelligence; Big Data; Restructuring of Audit;
Summary/Abstract: Today, when technological developments are developing rapidly, all sciences have been affected by these developments. It is observed that audit science has also taken its share from these developments. Industry 4.0, which started from European countries and spread to America and other countries in a short time, started to be implemented in line with six objectives. These objectives are interoperability, virtualization, settling, real-time capability, service orientation and modularity. In line with technological developments and the objectives of Industry 4.0, the restructuring of supervision has become inevitable. The main purpose of Industry 4.0 is to ensure that all process processes are carried out simultaneously as a whole. In the study, the restructuring of the audit in line with the objectives of Industry 4.0 was examined.
Journal: TURAN-SAM
- Issue Year: 14/2022
- Issue No: 55
- Page Range: 96-104
- Page Count: 9
- Language: Turkish