Geographically based audit techniques: A Gis application in public external audit in Türkiye

Geographic information systems have found more areas of use with the development of technology and digitalization. The auditing sector, where it is vital to obtain accurate and reliable results in a limited time, is one of the areas of use of geographic information systems. The use of geographic information systems in auditing dates back to the 1990s. Using geographical information systems in the planning and implementation phase of the audit will enable the sampling of real estate audits. It will reduce the labor and time costs of the audit and the need to physically audit all real estate on-site. This thesis analyzes the development of auditing with technology and the effect of geographic information systems in auditing on audit processes through existing literature. The aim is to reveal the areas where supreme audit institutions use geographic information systems, the auditing techniques, and the benefits of applying the audit model developed on geographical information systems.