Year: 2024
Type: article
Abstract: Internal control systems rely heavily on well-defined workflows and procedures in business operations. The fundamental components of internal control systems encompass policies, procedures, and workflows, impacting various aspects such as the accurate establishment of internal controls, employees' adeptness in their application, defining authorities correctly, and ensuring business sustainability. This significance is further underscored by incorporating these elements into internal control standards and relevant legislation. The absence of documented internal control flows directly contributes to audit findings in numerous public institutions and private organizations. Therefore, this research highlights the critical role of policies, procedures, and workflows in internal control. It aims to explore the attributes of artificial intelligence applications across multiple dimensions to emphasize their potential in bolstering internal control systems. This study underscores the significance of internal control processes, emphasizing their crucial role in daily operations and the potential benefits of artificial intelligence in streamlining these processes, thereby making the audience feel the importance of their work.
Source: Denetişim
Author: Lale Aslan
Institution: Istanbul Yeni Yüzyıl University
Language: English
Subfield: Industrial and Manufacturing Engineering
Field: Engineering
Domain: Physical Sciences
Open Access status: green
OpenAlex ID: W4403632447