Teolupus Continues Its Academic Contributions: A comprehensive study examining the impact of artificial intelligence on internal audit activities has been published in the latest issue of the TİDE Academia Research Journal.
As digital transformation accelerates, organizations are redefining not only their technological infrastructures but also their approaches to auditing and corporate governance. Artificial intelligence (AI), positioned at the center of this transformation, is enabling faster, data-driven, and more proactive internal audit processes while simultaneously introducing new areas of risk that require careful management.
Within this context, the review article titled “The Impact of Artificial Intelligence on Internal Audit Activities: Opportunities, Risks, and the Corporate Governance Perspective,” authored by Alp Buluç and Dr. Burak Saykal, was published in Issue 8 (2026) of the TİDE Academia Journal. The study examines the impact of AI on internal audit not only from a technological perspective but also through the lenses of risk management, data governance, ethical principles, and corporate governance.
A New Era in Internal Auditing: Continuous Auditing and a Data-Driven Approach
The study emphasizes that traditional internal audit practices are increasingly evolving into AI-supported audit models based on continuous monitoring. Through big data analytics, machine learning, and advanced algorithms, audit processes can be conducted more efficiently, risks can be identified at earlier stages, and organizational decision-making can become more effective.
According to the article, AI-powered internal audit applications enable organizations to:
- Analyze large volumes of data within a short period of time,
- Provide real-time monitoring through continuous auditing,
- Support the early identification of risks,
- Reduce the likelihood of human error,
- Improve both the efficiency and accuracy of audit processes.
These capabilities transform internal audit from a function primarily focused on evaluating past events into a strategic function capable of generating forward-looking insights.
Technological Transformation Brings New Responsibilities
The study not only highlights the opportunities created by artificial intelligence but also provides a comprehensive evaluation of the risks organizations must address.
In particular, the following issues are identified as critical priorities for internal audit in the age of AI:
- Data security,
- Personal data protection,
- Algorithmic bias,
- Ethical use of AI,
- Transparency,
- Accountability,
- Corporate governance.
The authors emphasize that establishing strong data governance frameworks and effective corporate governance mechanisms is essential for the responsible and sustainable adoption of AI technologies.
What Will the Internal Auditor of the Future Look Like?
One of the most notable sections of the study focuses on the competencies internal auditors must develop in response to digital transformation.
According to the research, future internal auditors should strengthen their expertise in:
- Data analytics,
- Artificial intelligence technologies,
- Cybersecurity,
- Data governance,
- Statistical analysis,
- Ethical awareness and algorithmic literacy.
By developing these competencies, the internal audit function will evolve beyond its traditional control role and become a strategic business partner that directly contributes to organizational decision-making.
The Key to Corporate Trust in the Digital Age: Artificial Intelligence and Strong Governance
The study concludes that artificial intelligence technologies can significantly enhance the effectiveness of internal audit activities when supported by sound governance principles.
However, achieving sustainable digital transformation requires more than technological advancement alone. Organizations must simultaneously strengthen data security, ethical standards, human oversight, and corporate governance mechanisms. According to the authors, this integrated approach not only improves audit quality but also enhances organizations’ long-term resilience and competitive advantage.
