20.500.12556/DKUM-89121-9b2cf550-6fc5-c4ca-53ef-b20558e3ff57 AI in odgovornost notranjega revizorja AI and the responsibility of the internal auditor V magistrski nalogi smo preučevali razvitost umetne inteligence in njeno uporabo v notranji in zunanji reviziji. Osredotočili smo se predvsem na notranjo revizijo in možnosti uporabe javno dostopne umetne inteligence v tem kontekstu. Z analizo praktičnega primera smo prikazali, kako se umetna inteligenca lahko uspešno integrira v procese notranjega revidiranja. Ugotovitve raziskave so pokazale, da uporaba umetne inteligence ne le, da ne nasprotuje pravilom notranje revizije, temveč zaradi njene koristnosti obstaja argument, da bi pravilniki lahko to tehnologijo dovoljevali. Ta študija odpira nove perspektive za uporabo umetne inteligence in poudarja njeno vrednost za izboljšanje praks notranje revizije. This master's thesis explores the development of artificial intelligence and its application in internal and external auditing. It particularly focuses on internal auditing, examining the possibilities of using publicly available artificial intelligence within this domain. Through the analysis of a practical example, the study demonstrates how artificial intelligence can be successfully integrated into internal auditing processes. The findings suggest that the use of artificial intelligence not only complies with the existing rules of internal auditing but also presents a compelling argument that regulations could potentially mandate its use due to its benefits. This study opens new perspectives on the utilization of artificial intelligence and highlights its value in enhancing internal auditing practices. Zunanja revizija notranja revizija umetna inteligenca umetna inteligenca in etičnost umetna inteligenca v praksi. External audit internal audit artificial intelligence artificial intelligence and ethics artificial intelligence in practice true true false A, Petrovič Slovenski jezik Angleški jezik Magistrsko delo/naloga 2024-06-16 12:26:07 2024-09-09 12:11:53 2024-09-10 12:31:34 0000-00-00 00:00:00 2024 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6:004.8 206813443 MAG_Petrovic_Aljaz_2024.pdf MAG_Petrovic_Aljaz_2024.pdf 1 D5F94F240BE7F915887A5B1A583984CA ec5a1c26b33daf4ad2d5b86302fc1f1ce6313ee361191600f39caa4c772bb9fb 224b72f7-63d0-11ef-ba98-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=183396 Ekonomsko-poslovna fakulteta 0 0 0