Document Type

Article

Publication Date

2025

DOI

10.52836/sayistay.1819606

Publication Title

Journal of Turkish Court of Accounts / Sayıştay Dergisi

Volume

36

Issue

139

Pages

659-680

Abstract

Symbolizing a significant turning point in the historical landscape, AI is becoming an effective tool in today's public administration, not only for increasing capacity, quality, and speed in services, but also for strategic risk management. Regulators and algorithmic auditing play a central role in implementing fairness, transparency, and persistent controls against risks in AI systems. Discussing modern applications of AI, such as anomaly-based fraud detection, resource estimation, and continuous auditing, and their respective strengths and weaknesses, this study concludes that AI significantly enhances efficiency and oversight but also poses the risk of enshrining bias, opacity, and accountability gaps. By considering AI as a dual-use technology that demands a proactive paradigm of accountability, the study demonstrates that AI has the potential to help build more resilient and responsible public sector systems.

Rights

© 2025 The Authors.

The copyrights of the articles published in the TCA Journal are licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0).

ORCID

0000-0001-8963-8606 (McDonald)

Original Publication Citation

Tamer, O. Ü., McDonald, B. D., III, Hemici, F., & Kontogeorga, G. (2025). Utilizing artificial intelligence as a strategic risk management tool for public sector operations and auditing processes. Journal of Turkish Court of Accounts / Sayıştay Dergisi, 36(139), 659-680. https://doi.org/10.52836/sayistay.1819606

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