Studies on the transfer of human abilities to machines, which have been ongoing since the 1950s, have gained momentum in recent years. Artificial intelligence research has a special role among the developments in information technologies. Studies have given extensive coverage to the estimations of the added value that artificial intelligence technologies will make for national economies and enterprises. In the light of these estimations, countries are evaluates and plans making investments on artificial intelligence technologies. In the near future, artificial intelligence technologies are expected to both play a role in facilitating human life and increase the added value in business activities. It is considered that businesses will need to catch up with the pace of technological development in order for businesses to benefit from the added value that artificial intelligence will make to economies on a global scale. Therefore, it is important for businesses to adapt their activities to artificial intelligence technologies in the near future. One of the main issues to be considered regarding the implementation phase of artificial intelligence technologies is the audit and control of artificial intelligence. In this direction, the relational dimension between artificial intelligence technologies, internal audit function and internal control mechanisms will contribute to the organization is examined.