USE OF DIGITAL TWIN IN PUBLIC FINANCIAL AUDIT: A MODEL PROPOSAL FOR REVENUE ADMINISTRATION

Mehmet Ölmez; Bülent Bayrak

Makale detayları

USE OF DIGITAL TWIN IN PUBLIC FINANCIAL AUDIT: A MODEL PROPOSAL FOR REVENUE ADMINISTRATION

Yazarlar:

Mehmet Ölmez | Bülent Bayrak

Yayıncı:

Dicle University

Ana Başlıklar:

Kamu Yönetimi

Dergi:

Dicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.15 Issue 29, pp.269-296

Belge Tipi:

Makale

Yayın Tarihi:

5/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001349255

pISSN:

1309-4602

Anahtar kelimeler:

Özet:

 As the developments in information and communication technologies inevitably affect public institutions, traditional auditing in public administration has become insufficient and digital auditing is needed with the digitalization process. In the light of the findings of conceptual and case studies in the literature on audit, the concepts of audit, public financial audit, digital twin and Court of Accounts were analyzed and it was observed that audit is affected by many and various factors. The Court of Accounts is one of the institutions that has carried out an efficient audit by using artificial intelligence in the most effective way in the last decade. The study aims to maximize the artificial intelligence technology used by the Court of Accounts and as a result, a model proposal is presented in this direction. In this study, document analysis method was used within the scope of qualitative research and a literature review was conducted to identify existing studies on the subject. In the study, the different aspects of digital auditing from traditional auditing are explained and a model proposal is presented on how auditing can be done with the digital twin. It is also emphasized that there may be a relationship between digital applications and auditing in terms of conducting audits in a more transparent and reliable environment. The theoretical model proposed by the study includes all evaluation dimensions before and after the audit. Suggestions for researchers related to auditing are also presented in the study.

 As the developments in information and communication technologies inevitably affect public institutions, traditional auditing in public administration has become insufficient and digital auditing is needed with the digitalization process. In the light of the findings of conceptual and case studies in the literature on audit, the concepts of audit, public financial audit, digital twin and Court of Accounts were analyzed and it was observed that audit is affected by many and various factors. The Court of Accounts is one of the institutions that has carried out an efficient audit by using artificial intelligence in the most effective way in the last decade. The study aims to maximize the artificial intelligence technology used by the Court of Accounts and as a result, a model proposal is presented in this direction. In this study, document analysis method was used within the scope of qualitative research and a literature review was conducted to identify existing studies on the subject. In the study, the different aspects of digital auditing from traditional auditing are explained and a model proposal is presented on how auditing can be done with the digital twin. It is also emphasized that there may be a relationship between digital applications and auditing in terms of conducting audits in a more transparent and reliable environment. The theoretical model proposed by the study includes all evaluation dimensions before and after the audit. Suggestions for researchers related to auditing are also presented in the study.

 As the developments in information and communication technologies inevitably affect public institutions, traditional auditing in public administration has become insufficient and digital auditing is needed with the digitalization process. In the light of the findings of conceptual and case studies in the literature on audit, the concepts of audit, public financial audit, digital twin and Court of Accounts were analyzed and it was observed that audit is affected by many and various factors. The Court of Accounts is one of the institutions that has carried out an efficient audit by using artificial intelligence in the most effective way in the last decade. The study aims to maximize the artificial intelligence technology used by the Court of Accounts and as a result, a model proposal is presented in this direction. In this study, document analysis method was used within the scope of qualitative research and a literature review was conducted to identify existing studies on the subject. In the study, the different aspects of digital auditing from traditional auditing are explained and a model proposal is presented on how auditing can be done with the digital twin. It is also emphasized that there may be a relationship between digital applications and auditing in terms of conducting audits in a more transparent and reliable environment. The theoretical model proposed by the study includes all evaluation dimensions before and after the audit. Suggestions for researchers related to auditing are also presented in the study.

 Bilgi ve iletişim teknolojilerinde yaşanan gelişmelerin kaçınılmaz olarak kamu kurumlarını da etkilemesi nedeniyle kamu yönetiminde geleneksel denetim yetersiz kalmış ve dijitalleşme süreci ile birlikte dijital denetime ihtiyaç duyulmuştur. Denetim ile ilgili literatürde yer alan kavramsal ve örnek çalışmaların bulguları ışığında denetim, kamu mali denetimi, dijital ikiz ve Sayıştay kavramları incelenmiş ve denetimin çok sayıda ve çeşitte faktörden etkilendiği gözlemlenmiştir. Sayıştay Başkanlığı, son on yıl içerisinde yapay zekâyı en etkin biçimde kullanarak verimli bir denetim gerçekleştiren kurumlardan biridir. Çalışma ile Sayıştay Başkanlığının kullanmakta olduğu yapay zekâ teknolojisinin üst seviyeye çıkarılması amacı ile bir model önerisi sunulmuştur. Bu çalışmada nitel araştırma kapsamında doküman analiz yöntemi kullanılmış ve konuyla ilgili mevcut çalışmaları belirlemek amacı ile literatür taraması yapılmıştır. Çalışmada dijital denetimin geleneksel denetimden farklı yönleri açıklanmış ve denetimin dijital ikiz ile nasıl yapılabileceğine ilişkin bir model önerisi sunulmuştur. Ayrıca dijital uygulamalar ile denetim arasında, denetimin daha şeffaf ve güvenilir bir ortamda yapılması hususunda ilişki olabileceği de vurgulanmıştır. Çalışmanın önerdiği kuramsal model, denetim öncesi ve sonrası tüm değerlendirme boyutlarını içermektedir. Çalışmada denetim ile ilgili araştırmacılara yönelik öneriler de sunulmuştur.

Makale detayları

USE OF DIGITAL TWIN IN PUBLIC FINANCIAL AUDIT: A MODEL PROPOSAL FOR REVENUE ADMINISTRATION

Yazarlar:

Mehmet Ölmez | Bülent Bayrak

Yayıncı:

Dicle University

Ana Başlıklar:

Kamu Yönetimi

Dergi:

Dicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.15 Issue 29, pp.269-296

Belge Tipi:

Makale

Yayın Tarihi:

5/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001349255

pISSN:

1309-4602

Audit

Public Financial Audit

Digital Twin

Court of AccountsDenetim

Kamu Mali Denetimi

Dijital İkiz

Sayıştay

Sayı

Makale detayları

Yazarlar: Mehmet Ölmez | Bülent Bayrak

Yayıncı: Dicle University

Ana Başlıklar: Kamu Yönetimi

Dergi: Dicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.15 Issue 29, pp.269-296

Belge Tipi: Makale

Yayın Tarihi: 5/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001349255

pISSN: 1309-4602

Sayı

Yazarlar:

Mehmet Ölmez | Bülent Bayrak

Yayıncı:

Dicle University

Ana Başlıklar:

Kamu Yönetimi

Dergi:

Dicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.15 Issue 29, pp.269-296

Belge Tipi:

Makale

Yayın Tarihi:

5/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001349255

pISSN:

1309-4602