ABSTRACT
When the development trend of the last decade is explored, it is observed that the audit and quality assurance activities in the higher education sectors have undergone change and transformation as in many other sectors (European Commission-Education, Audiovisual and Culture Executive Agency (EACEA) 2020). Especially with the use of advanced technologies such as artificial intelligence (AI) and machine learning, blockchain, and data analytics in internal audit, a significant transformation is emerging in the audit profession (Kahyaoglu Bozkus 2019; Salijeni et al. 2019). While internal audit used to be based on a reactive and backward-looking practice with a traditional approach, it now transforms internal audit field works by turning it into a more proactive, continuous, and forward-looking source of insight (Edwards 2012). Therefore, technology has reached such a stage that it offers internal auditors the opportunity to serve better and produce higher quality audits, even in the context of a traditional internal audit perspective (Abraham 2013).
