Akademik Veri Yönetim Sistemi
EDPACS, sa.Special İssue, ss.1-21, 2025 (Scopus)
This study addresses public internal audit practices in Turkey from a sustainability perspective and emphasizes the importance of the integration of artificial intelligence (AI) technologies for internal audit. Internal audit is critical for the efficiency and transparency of public services, risk management and the improvement of corporate governance processes. The Integrated Public Financial Management Information System (IFMIS), supported by the Public Financial Management and Control Law No. 5018, aims to ensure integration in public financial management. AI technologies expand the scope of internal auditing with big data analytics, risk assessment, continuous auditing and decision support systems. In this way, it becomes possible for public organizations to manage environmental, social and governance (ESG) risks more effectively. In addition, with the help of automation and predictive analysis provided by AI, financial processes are accelerated, and fraud and error rates are aimed to be reduced. Turkey’s National Artificial Intelligence Strategy (2021–2025) encourages the use of AI within the principles of human rights, environmental sustainability and transparency. The integration of IFMIS with AI applications enables innovative applications in financial control, decision support and reporting processes. As a result, it can be stated that AI-supported internal audit processes are important tools in achieving sustainability goals in the public sector. In this context, it can be stated that AI applications strengthen internal audit processes based on governance, risk management and transparency principles.