A Theoretıcal Research on the Effects of Industry 4.0 Technology Components on Control Actıvıtıes
The rapid proliferation of Industry 4.0 technological components has led to the decline of certain industries while giving rise to new ones. This demonstrates the necessity for businesses to complete their digital transformation to sustain their presence in a competitive environment. Establishing an effective internal control system is another critical requirement for building a sustainable structure. In cases where the internal control system is deficient or ineffective, businesses may fail to protect their assets, use resources efficiently, or ensure the accuracy and reliability of accounting data. An effective internal control system acts as a protective mechanism for businesses, similar to the immune system in the human body. One of the key components of this protective mechanism is control activities, which play a vital role in enhancing the resilience of businesses against risks. This study aims to deepen the understanding of the role and necessity of control activities during the transition to Industry 4.0. Using a review method, the research systematically analyzes the existing literature. The findings reveal that Industry 4.0 causes profound changes in all processes and business practices, necessitating the restructuring of control activities. The study emphasizes the need to identify and implement strategies to enhance the effectiveness of control activities and offers various recommendations in this context.
Endüstri 4.0 Teknoloji Bileşenlerinin Kontrol Faaliyetleri Üzerindeki Etkilerine Yönelik Teorik Bir Araştırma
Endüstri 4.0 teknoloji bileşenlerinin hızla yayılması, bazı iş kollarının olumsuz etkilenmesine ve yeni iş kollarının ortaya çıkmasına yol açmaktadır. Bu durum, işletmelerin rekabet ortamında varlıklarını sürdürebilmeleri için dijital dönüşümlerini tamamlamalarının zorunlu hale geldiğini göstermektedir. Sürdürülebilir bir yapı için, etkin bir iç kontrol sisteminin kurulması da bir diğer önemli gerekliliktir. İç kontrol sisteminin eksik veya etkisiz olduğu durumlarda, işletmelerin varlıkları korunamayacak, verimli kullanılamayacak ve muhasebe verilerinin doğruluğu ile güvenilirliği sağlanamayacaktır. Etkin bir iç kontrol sistemi, olası risk ve tehditlere karşı işletmeleri koruma işlevi görerek, insan vücudundaki bağışıklık sistemi gibi çalışmaktadır. Bu koruma mekanizmasının temel unsurlarından biri olan kontrol faaliyetleri, işletmelerin risklere karşı dayanıklılığını artırmada kritik bir rol oynamaktadır. Bu çalışma, Endüstri 4.0’a geçiş sürecinde kontrol faaliyetlerinin rolünün ve gerekliliğinin derinlemesine anlaşılmasına katkıda bulunmayı hedeflemektedir. Bu araştırmada derleme yöntemi kullanılarak, mevcut literatürün sistematik bir analizi yapılmıştır. Araştırma sonuçları, Endüstri 4.0’ın tüm süreçleri ve iş yapma biçimlerinde köklü değişimlere neden olduğunu ve işletmelerin kontrol faaliyetlerini yeniden yapılandırması gerektiğini ortaya koymuştur. Araştırma, kontrol faaliyetlerinin etkinliğini artırmak için gerekli stratejilerin belirlenip uygulanması gerektiğini vurgulamakta ve bu doğrultuda çeşitli öneriler sunmaktadır.
Industry 4.0 refers to a period in which digitalisation and automation are increasing. This revolution includes technological developments that make production processes more efficient, flexible, and error-free. The components of Industry 4.0 include elements such as artificial intelligence, the Internet of Things (IoT), big data analytics, cyberphysical systems, and cloud computing. These technologies are radically transforming the internal control systems of businesses. The transformation that began with the digitalisation process with Industry 4.0 has been taken to a further level. Industry 4.0 adds artificial intelligence, the internet of things (IoT), big data analytics, and the integration of cyber-physical systems to production processes, enabling factories to operate with full automation. Industry 4.0 has not only increased the speed and efficiency of production processes but also improved inter-machine communication and self-decision-making capabilities. These developments have made production processes more flexible and customisable; It has increased the competitiveness of businesses on a global scale, making it possible for them to fully adapt to the digital economy. Thus, Industry 4.0 has opened the door to a new era in which industrial systems are completely digitalised and automated, built on the technological foundations of previous industrial revolutions. The digitalisation and automation brought about by Industry 4.0 have radically transformed not only the production processes of businesses but also their internal control systems and control activities.
Internal control is a set of processes and policies designed to ensure that businesses achieve their goals. An effective internal control system protects assets, increases efficiency, and ensures the accuracy of accounting transactions. Control activities, one of the basic components of internal control, play an important role in achieving these goals. Control activities perform functions such as managing risks, preventing errors, and increasing operational efficiency.
One of the effects of Industry 4.0 on internal control is that control activities are becoming more dynamic and datadriven. Thanks to IoT and big data analytics, businesses can obtain more precise and detailed data in real time. This allows for the faster detection and management of risks. Advanced automation reduces manual auditing and control processes, minimises margins of error, and reduces operational costs. In addition, with the introduction of cyber-physical systems, audit and control processes have become automated, thus reducing the need for manual intervention. This contributes to internal control systems becoming more reliable and sustainable, while allowing businesses to achieve cost effectiveness and operational efficiency in their control activities. These opportunities offered by Industry 4.0 have enabled businesses to establish a more effective control mechanism in their strategic decision-making processes. Industry 4.0 enables businesses to manage risks more efficiently by providing flexibility, effectiveness and sustainability in internal control systems. This transformation makes the control activities of businesses more efficient, reliable, and adaptable.
The main purpose of this study is to examine the impact of the technological components of Industry 4.0 on control activities, which are an important element of the internal control system. The research has a non-experimental qualitative research design and is based on the screening model. The research results reveal that technologies such as cyber-physical systems, artificial intelligence, manufactured internet (IoT), big data and cloud computing have transformed control processes into a more dynamic, flexible and data-oriented structure. In order not to miss the Industry 4.0 revolution, it is of great importance for many stakeholders, from individuals to civil society organisations, from businesses to states, to act in cooperation. In order for the digital transformation process to be carried out effectively and correctly, awareness and consciousness levels must be increased, the process must be directed, and states must take the lead in creating the technology infrastructure. In this context, it is recommended to establish centres of excellence within the framework of the cluster model and to provide tax reductions or various financial supports to businesses operating within this ecosystem.
