The Role of Artificial Intelligence Supported Auditing in Public Expenditures: The Case of Turkish Court of Accounts

Artificial intelligence (AI) offers transformative potential in public expenditure auditing, particularly in error detection, resource tracking, and enhancing accountability. This study analyzes the Turkish Court of Accounts’ 2022–2023 audit findings through an AI lens, identifying which types of errors could be addressed using algorithmic tools. From procurement irregularities to financial reporting issues, numerous findings are linked to AI techniques such as natural language processing, process mining, and anomaly detection. The study also discusses critical limitations including data quality, ethical concerns, and algorithmic explainability. Supported by international examples, it presents concrete recommendations on how AI should be positioned as a complementary tool to human auditors. It concludes that strengthening institutional capacity and digital infrastructure is essential for building a more accountable and sustainable audit system in Türkiye.