Artificial Intelligence Perspective for Smart Cities (Internal Audit and IT Audit)

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.

Professor Vahap Tecim is a founder director of Management Information Systems (MIS) department, Dokuz Eylul University, Izmir, Turkey. With more than 30 years of experience in MIS, IT, IS, DSS, GIS and AI, he has carried out innovative studies in both training and applications. He has seven books and several articles on these subjects. He has given various seminars and participated in many conferences to share his work/experiences on GIS and MIS. Professor Tecim obtained his BA in Economics from Dokuz Eylul University in 1988, his MA in of Econometrics from Dokuz Eylul University in 1990, his MSc in Systems Science from University of Ottawa in 1993, and his PhD in Management Science/Operations Research from Lancaster University in 1997. He worked as a MIS & GIS Expert after 1999 Marmara earthquake, in the Governorships of Sakarya, Bolu and Düzce to establish GIS for their decision-making process and the redevelopment of the cities (1999-2003). He also worked as a GIS Expert for UNICEF CARK countries to train people on how to use GIS for their important logistics programs, etc. Tecim works as a referee and editor in many journals and is the owner, publisher and editor-in-chief of the Journal of Management Information Systems. His research interests include Management Information Systems, Geographical Information Systems, Decision Support Systems, Information Technology, Information Management, Information Systems, Artficial Intelligence, Industry 4.0, Internet of Things, Content Management, Distance Education. He has been working on the development of artificial intelligence-based training modules in Dokuz Eylül University Distance Education Center, which he founded and administered for 7 years. Since 1999, he has been working on the concept of IT-based smart cities. He is an active member of AIS, TRAIS, Informatics Association of Turkey (TBD), IZAD (Disaster Association of Izmir). He is married and has a daughter.

Associate Professor Sezer Bozkus Kahyaoglu, CIA, CFSA, CRMA, CFE, CICP, CPA Sezer Bozkus Kahyaoglu graduated from Bosporus University in 1993 with honor degree B.Sc. in Management. Sezer had a Master’s degree in Money Banking and Finance at Sheffield University and Certification in Retail Banking from Manchester Business School, both with a joint scholarship of British Council and Turkish Bankers Association. After finishing her doctoral studies, she earned a doctorate in Econometrics from Dokuz Eylul University in 2015. Between 1993 and 2004, Sezer worked in banking sector in various positions of head office. Sezer had worked at Turkish Derivatives Exchange (TurkDEX- VOB) for two years as the founding member and head of Audit and Investigations Department. In addition, Sezer worked in KPMG Risk Consulting Services as Senior Manager between the years 2007 and 2012. Afterwards, Sezer joined to Grant Thornton as founding partner of advisory services and had worked there for two years in Business Risk Services. Then, Dr. Sezer worked in SMM Technology and Risk Consulting as Partner responsible for ERP Risk Consulting. During this period, Sezer had been a lecturer in Istanbul Bilgi University at Accounting and Auditing Program for eight semesters (2008-2014) and Ankara University Internal Control and Internal Audit Program between 2015 and 2017 for two semesters. Sezer has been an Associate Professor with Izmir Bakircay University since 2018. Sezer has certifications of CIA, CFSA, CRMA, CICP, CFE and CPA as well. Her research interests mainly include Applied Econometrics, Time Series Analysis, Financial Markets and Instruments, Energy Markets, Corporate Governance, Risk Management, Fraud Accounting, Auditing, Coaching, Mentoring and NLP. Assoc. Prof. Sezer has various refereed articles, books and book chapters published via international publication companies. In addition, Sezer is an active member of both IIA and ACFE and supporting the profession by being CREA member (IIA Global), CBOK Steering Committee member (IIA Global), Advisory Board member (ACFE Global), Management Board Member (ACFE-Turkey Chapter). Sezer is married and has a daughter.