Sezer Bozkus Kahyaoglu – författare

This book explores how digital transformation is reshaping the manner in which higher education sectors emerge, work, and evolve and how auditors should respond to this challenging and risky digital audit universe in transforming the higher education system. It serves to help professionals to understand the reality of performing the Chief Audit Executive (CAE) role in today’s evolving business economy, specifically in the higher education sector. It compares and contrasts the stated IIA standards with the challenges and realities auditors may face and provides alternative scenarios to gaining a "seat at the table." This book also provides insight into critical lessons learned when executing the CAE role relevant for digitally transforming universities. The main purpose of this study is to rethink the audit culture in the digital era and reveal the key characteristics that are open for improvement so that digitally transforming universities can be audited according to the higher education standards with a digitally supported value-added audit approach. Based on this approach, the audit culture is reassessed considering the digital university conceptual framework and business model. There are two main points to consider for the digital university work environment: traceability and auditability. In this respect, policy recommendations are made for best practices to achieve value-added digital audits in transforming universities. The book has been written from both the reality and academic perspectives of two experienced authors. Sezer is a past CAE, CEO, and long-term senior internal auditor who has worked in the internal audit role for various listed companies, financial institutions, and government entities. Erman has extensive information technology and university accreditation knowledge in the global higher education sector. This brings a blend of value-added approaches to the readers and speaks to issues about understanding and dealing with audit culture and business evolution in digitally transforming organizations along with the requirements for upholding IIA standards. Geared toward the experienced or new CAE, University Auditing in the Digital Era: Challenges and Lessons for Higher Education Professionals and CAEs can be a tool for all auditors to understand some of the challenges, issues, and potential alternative solutions when executing the role of university auditing. In addition, it can be a valuable reference for university administrators and CIOs, as well as academics and all stakeholders related to the higher education sector.

The concept of a "smart city" is used widely in general; however, it is hard to explain because of the complexity and multidimensionality of this notion. However, the essential qualification for being a smart city is to achieve "sustainable social, environmental, and economic development" and boost the living standards of society based on Information and Communication Technology (ICT) and Artificial intelligence (AI). AI in smart cities has become an important aspect for cities that face great challenges to make smart decisions for social well-being, particularly cybersecurity and corporate sustainability. In this context, we aim to contribute literature with a value-added approach where various AI applications of smart cities are discussed from a different perspective. First, we start by discussing the conceptual design, modeling, and determination of components for the sustainability of a smart city structure. Since smart cities operate on spatial-based data, it is important to design, operate, and manage smart city elements using Geographical Information Systems (GIS) technologies. Second, we define the structure, type, unit, and functionality of the layers to be placed on the GIS to achieve best practices based on Industry 4.0 components. Transportation is one of the key indicators of smart cities, so it is critical to make transportation in smart cities accessible for different disabled groups by using AI technologies. Third, we demonstrate what kinds of technologies should be used for which disabled groups in different transportation vehicles with specific examples. Finally, we create a discussion platform for processes and sub-processes such as waste management, emergency management, risk management, and data management for establishing smart cities including the financial and ethical aspects.

The concept of a "smart city" is used widely in general; however, it is hard to explain because of the complexity and multidimensionality of this notion. However, the essential qualification for being a smart city is to achieve "sustainable social, environmental, and economic development" and boost the living standards of society based on Information and Communication Technology (ICT) and Artificial intelligence (AI). AI in smart cities has become an important aspect for cities that face great challenges to make smart decisions for social well-being, particularly cybersecurity and corporate sustainability. In this context, we aim to contribute literature with a value-added approach where various AI applications of smart cities are discussed from a different perspective. First, we start by discussing the conceptual design, modeling, and determination of components for the sustainability of a smart city structure. Since smart cities operate on spatial-based data, it is important to design, operate, and manage smart city elements using Geographical Information Systems (GIS) technologies. Second, we define the structure, type, unit, and functionality of the layers to be placed on the GIS to achieve best practices based on Industry 4.0 components. Transportation is one of the key indicators of smart cities, so it is critical to make transportation in smart cities accessible for different disabled groups by using AI technologies. Third, we demonstrate what kinds of technologies should be used for which disabled groups in different transportation vehicles with specific examples. Finally, we create a discussion platform for processes and sub-processes such as waste management, emergency management, risk management, and data management for establishing smart cities including the financial and ethical aspects.

This book explores how digital transformation is reshaping the manner in which higher education sectors emerge, work, and evolve and how auditors should respond to this challenging and risky digital audit universe in transforming the higher education system. It serves to help professionals to understand the reality of performing the Chief Audit Executive (CAE) role in today’s evolving business economy, specifically in the higher education sector. It compares and contrasts the stated IIA standards with the challenges and realities auditors may face and provides alternative scenarios to gaining a "seat at the table." This book also provides insight into critical lessons learned when executing the CAE role relevant for digitally transforming universities. The main purpose of this study is to rethink the audit culture in the digital era and reveal the key characteristics that are open for improvement so that digitally transforming universities can be audited according to the higher education standards with a digitally supported value-added audit approach. Based on this approach, the audit culture is reassessed considering the digital university conceptual framework and business model. There are two main points to consider for the digital university work environment: traceability and auditability. In this respect, policy recommendations are made for best practices to achieve value-added digital audits in transforming universities. The book has been written from both the reality and academic perspectives of two experienced authors. Sezer is a past CAE, CEO, and long-term senior internal auditor who has worked in the internal audit role for various listed companies, financial institutions, and government entities. Erman has extensive information technology and university accreditation knowledge in the global higher education sector. This brings a blend of value-added approaches to the readers and speaks to issues about understanding and dealing with audit culture and business evolution in digitally transforming organizations along with the requirements for upholding IIA standards. Geared toward the experienced or new CAE, University Auditing in the Digital Era: Challenges and Lessons for Higher Education Professionals and CAEs can be a tool for all auditors to understand some of the challenges, issues, and potential alternative solutions when executing the role of university auditing. In addition, it can be a valuable reference for university administrators and CIOs, as well as academics and all stakeholders related to the higher education sector.

The effectiveness of internal audit activities is important for the sustainability of change in the public sector. In this sense, the tools and techniques used and the level of competencies of public sector auditors are decisive. This book deals with the effects of current technological developments in the public sector on auditing and risk management activities. Therefore, it is a resource for public internal auditors to create a digital audit strategy based on artificial intelligence (AI) and blockchain-based applications. Institutionalisation of their structures is important for public sector internal auditors. For this, basic requirements, future expectations, and best practices are explained. The digital business model is presented to produce value-added audit findings and outputs that guide public internal auditors and all digital-era stakeholders. This book is a pioneering work based on continuous auditing/continuous monitoring approaches using various AI and blockchain-based tools and techniques.There is nothing more valuable to the success of a public internal auditor than a detailed understanding of the business. The important lesson in developing business knowledge, especially in the new audit universe emerging with digital transformation, is that all auditors must understand that they never finish learning about business processes, risks, and control points in the digital era.They must constantly push themselves to be motivated and learn about the business operations they audit to implement new audit approaches powered by AI. In addition to obtaining up-to-date business information from process owners and stakeholders, public auditors responsible for conducting an AI-based continuous audit programme should also look inside their departments for a different perspective on business information that impacts continuous audit programme phase details and has the potential to add value. It should be noted that the additional source of information begins with your individual audit experience, digital skills, and qualifications.

The effectiveness of internal audit activities is important for the sustainability of change in the public sector. In this sense, the tools and techniques used and the level of competencies of public sector auditors are decisive. This book deals with the effects of current technological developments in the public sector on auditing and risk management activities. Therefore, it is a resource for public internal auditors to create a digital audit strategy based on artificial intelligence (AI) and blockchain-based applications. Institutionalisation of their structures is important for public sector internal auditors. For this, basic requirements, future expectations, and best practices are explained. The digital business model is presented to produce value-added audit findings and outputs that guide public internal auditors and all digital-era stakeholders. This book is a pioneering work based on continuous auditing/continuous monitoring approaches using various AI and blockchain-based tools and techniques.There is nothing more valuable to the success of a public internal auditor than a detailed understanding of the business. The important lesson in developing business knowledge, especially in the new audit universe emerging with digital transformation, is that all auditors must understand that they never finish learning about business processes, risks, and control points in the digital era.They must constantly push themselves to be motivated and learn about the business operations they audit to implement new audit approaches powered by AI. In addition to obtaining up-to-date business information from process owners and stakeholders, public auditors responsible for conducting an AI-based continuous audit programme should also look inside their departments for a different perspective on business information that impacts continuous audit programme phase details and has the potential to add value. It should be noted that the additional source of information begins with your individual audit experience, digital skills, and qualifications.

In this book, the development process of blockchain algorithms and examples of their applications in different sectors are explored. The opportunities and challenges of blockchain implementations that arise in making technological innovations usable in corporate structures are discussed. In this respect, the book aims to deal with both the conceptual framework and the real challenges and opportunities encountered in practice regarding the blockchain applications. It is tried to contribute to the literature by presenting practical blockchain application suggestions to the readers on a scientific basis.It is a fact that blockchain technology is considered one of the most disruptive and revolutionary innovations after the invention of the internet. Blockchain technology, which was first used for cross-border payments, is coming up with a new application area in a different sector every day. The main purpose of Blockchain-based systems is to spread the "trust" service provided by a central intermediary to machines in transactions between two parties. Thus, it removes the need for this trust from the monopoly of a single intermediary. Blockchain implementation scenarios are to establish math-based trust in an untrusted environment.While exploring the complexity of blockchain applications in different sectors, the emerging risks are also examined from a management perspective. In particular, it is aimed to be a key work that the management levels of the enterprises can benefit from in the decision-making processes.It will be seen that blockchain technologies will be used unlimitedly in design, planning, management and decision making. This book will also introduce new visions for practitioners to use different blockchain technologies and methodologies to face problems.

In this book, the development process of blockchain algorithms and examples of their applications in different sectors are explored. The opportunities and challenges of blockchain implementations that arise in making technological innovations usable in corporate structures are discussed. In this respect, the book aims to deal with both the conceptual framework and the real challenges and opportunities encountered in practice regarding the blockchain applications. It is tried to contribute to the literature by presenting practical blockchain application suggestions to the readers on a scientific basis.It is a fact that blockchain technology is considered one of the most disruptive and revolutionary innovations after the invention of the internet. Blockchain technology, which was first used for cross-border payments, is coming up with a new application area in a different sector every day. The main purpose of Blockchain-based systems is to spread the "trust" service provided by a central intermediary to machines in transactions between two parties. Thus, it removes the need for this trust from the monopoly of a single intermediary. Blockchain implementation scenarios are to establish math-based trust in an untrusted environment.While exploring the complexity of blockchain applications in different sectors, the emerging risks are also examined from a management perspective. In particular, it is aimed to be a key work that the management levels of the enterprises can benefit from in the decision-making processes.It will be seen that blockchain technologies will be used unlimitedly in design, planning, management and decision making. This book will also introduce new visions for practitioners to use different blockchain technologies and methodologies to face problems.

Healthcare and medical science are inherently dependent on technological advances and innovations for improved care. In recent times we have witnessed a new drive in implementing these advances and innovations through the use of Artificial Intelligence, in both clinical and non-clinical areas.The set of 2 volumes aims to make available the latest research and applications to all, and to present the current state of clinical and non-clinical applications in the health sector and areas open to development, as well as to provide recommendations to policymakers. This volume covers non-clinical applications. The chapters covered in this book have been written by professionals who are experts in the healthcare sector and have academic experience.

Healthcare and medical science are inherently dependent on technological advances and innovations for improved care. In recent times we have witnessed a new drive in implementing these advances and innovations through the use of Artificial Intelligence, in both clinical and non-clinical areas.The set of 2 volumes aims to make available the latest research and applications to all, and to present the current state of clinical and non-clinical applications in the health sector and areas open to development, as well as to provide recommendations to policymakers. This volume covers non-clinical applications. The chapters covered in this book have been written by professionals who are experts in the healthcare sector and have academic experience.

Technological advancements frequently hinder the progress of women in the business sphere. In our current landscape, the rapid evolution of technology—driven by digital transformation—has created significant barriers to women’s participation. This has given rise to new forms of discrimination that often go unacknowledged and unaddressed. The unfortunate reality is that this issue is sidelined in discussions about the economy and broader implications for employment. We must recognize and confront the unique challenges women face in this technological age, as their exclusion not only impacts them but also stifles innovation and growth in our economy. It is time to advocate for a more inclusive approach that empowers women in the tech world.In this vital context, it is essential to recognize the discrimination and emerging challenges that women will face, although these issues may not have been previously explored in sufficient detail. This work has been thoughtfully created to fill that gap, serving as a crucial reference about these matters. By shedding light on existing gaps in the research, this book promises to enrich future studies and provide invaluable insights for researchers who investigate and evaluate related works. One of the most pressing challenges ahead for women in the rapidly evolving digital landscape is understanding and navigating the economic opportunities available to them. As we enter this new era, women will undergo a transformative journey that demands adaptability and learning in the face of continuous innovation. This work aspires to contribute significantly to these conversations and empower women as they embrace the future.

The healthcare sector is highly dependent on technological innovations, much more than most other industries. The positive side is the potential to implement these technological innovations for major improvements and benefits. There has been a significant increase in the use of artificial intelligence techniques in clinical and non-clinical areas in healthcare. The chapters in this book are presented by professionals who are experts in healthcare and have academic experience. The aim of this volume is to add to the literature and to present the current state of clinical and non-clinical applications in the healthcare industry and areas open to development, as well as to provide recommendations to policymakers.

This comprehensive book study comprises two volumes, and the topics covered in this second volume are a continuation of those presented in the first volume. The main reason for this is that numerous issues related to the situation of women in business and society await solutions, and they have become too numerous to be addressed in a single book. Our aim in this study is to explore how technological developments impact women and to contribute to the literature by elucidating the fundamental requirements for entrepreneurship, leadership, sustainability, and gender equality in the digital society. The most important feature of the study that distinguishes it from other works is that it presents the experiences of different countries in all aspects, employing an interdisciplinary approach by authors with diverse field experience. Our women and girls constitute the segment of society that needs the most support, and we all have responsibilities in this regard. As editors and authors, we are pleased and honored to address these issues and raise awareness through collaborative efforts. Those who read this work and contribute to disseminating the information it contains to society will also act with a sense of responsibility, supporting the security of our future. We want to thank all our stakeholders in advance for their prompt action on this matter. We hope that the book will serve as a helpful step toward further action.

Economists, board members of central banks, bankers, financial analysts, regulatory authorities, accounting and finance professionals, chief executive officers, chiefaudit officers and chief financial officers, chief financial officers, as well as business and management academic researchers, will benefit from reading this book.

This book continues the discussion of the effects of artificial intelligence in terms of economics and finance. In particular, the book focuses on the effects of the change in the structure of financial markets, institutions and central banks, along with digitalization analyzed based on fintech ecosystems. In addition to finance sectors, other sectors, such as health, logistics, and industry 4.0, all of which are undergoing an artificial intelligence induced rapid transformation, are addressed in this book.Readers will receive an understanding of an integrated approach towards the use of artificial intelligence across various industries and disciplines with a vision to address the strategic issues and priorities in the dynamic business environment in order to facilitate decision-making processes.  Economists, board members of central banks, bankers, financial analysts, regulatory authorities, accounting and finance professionals, chief executive officers, chiefaudit officers and chief financial officers, chief financial officers, as well as business and management academic researchers, will benefit from reading this book.

Economists, board members of central banks, bankers, financial analysts, regulatory authorities, accounting and finance professionals, chief executive officers, chief audit officers andchief financial officers, chief financial officers, as well as business and management academic researchers, will benefit from reading this book.

Economists, board members of central banks, bankers, financial analysts, regulatory authorities, accounting and finance professionals, chief executive officers, chief audit officers andchief financial officers, chief financial officers, as well as business and management academic researchers, will benefit from reading this book.

This book delves into the complex intersection between artificial intelligence and human rights violations, shedding light on the far-reaching implications within the framework of discrimination and the pivotal role equality bodies play in combatting these issues. Through a collaborative effort between the Human Rights and Equality Institution of Türkiye (HREIT) and Hasan Kalyoncu University, the groundbreaking "International Symposium on the Effects of Artificial Intelligence in the Context of the Prohibition of Discrimination" took place on March 30, 2022, in Gaziantep. This book is the outcome of this symposium, bringing attention to the alarming issues of "bias and discrimination" prevalent in the application of artificial intelligence. With a commitment to Sustainable Development Goal 8.10 of safeguarding human rights in the digital realm and countering the adverse effects of artificial intelligence, this work is an essential contribution to the Human Rights Action Plan. Comprising an array of insightful chapters, this book offers an in-depth exploration of artificial intelligence technologies, encompassing a broad spectrum of topics ranging from data protection to algorithmic discrimination, the deployment of artificial intelligence in criminal proceedings to combating hate speech, and from predictive policing to meta-surveillance. It aims to serve as a call to action, urging societies and policymakers to acknowledge the potential threats posed by AI and recognize the need for robust legislative frameworks and ethical principles to ensure that international standards on human rights are upheld in the face of technological advancements.