Author

Özden Şentürk

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Review Open access Aug 2026

A GOVERNANCE-ORIENTED PROMPT ENGINEERING FRAMEWORK FOR AI-ASSISTED INTERNAL AUDITING

A governance-oriented framework that links 13 audit-specific prompt types to the main phases of the internal audit lifecycle: planning, fieldwork, reporting, and follow-up is developed and indicates that structured prompting can improve repeatability, transparency, and professional skepticism.

Özden Şentürk · Denetişim · 0 citations