The impact of digitization on management processes in the public sector has led to changes in their roles, corporate activities, objectives and corporate requirements. Consequently, as the scope and responsibilities of the public sector have changed and expanded due to digitization, the organization, storage and processing of the increasing the dimension of data resulting from public services have become more complex. This has also accelerated the handling of artificial intelligence in internal audits in the public sector. 

In this article, we discuss the impact of handling artificial intelligence models in the internal audit process and risk management in public institutions on the audit process.