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Journal articles on the topic 'AI auditing'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Muftah, Mohammed Abu Reemah Ahmed. "The Impact of Artificial Intelligence on Auditing Practices and Financial Reporting Accuracy." Integrated Journal for Research in Arts and Humanities 2, no. 1 (2022): 40–46. http://dx.doi.org/10.55544/ijrah.2.1.49.

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The transformational effects of artificial intelligence (AI) on auditing procedures and financial reporting accuracy are examined in this study article. This research looks at how artificial intelligence (AI) tools, such data analytics and machine learning, are changing auditing by making it more efficient, lowering the risk of human mistake, and boosting the ability to spot fraud. The study outlines the advantages and difficulties of using AI in auditing via a thorough examination of the literature and an analysis of current trends. Based on important discoveries, AI-powered audits may greatl

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Lassiter, Tina B., and Kenneth R. Fleischmann. ""Something Fast and Cheap" or "A Core Element of Building Trust"? - AI Auditing Professionals' Perspectives on Trust in AI." Proceedings of the ACM on Human-Computer Interaction 8, CSCW2 (2024): 1–22. http://dx.doi.org/10.1145/3686963.

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Artificial Intelligence (AI) auditing is a relatively new area of work. Currently, there is a lack of uniform standards and regulation. As a result, the AI auditing ecosystem is very diverse, and AI auditing professionals use a variety of different auditing methods. So far, little is known about how AI auditors approach the concept of trust in AI through AI audits, in particular regarding the trust of users. This paper reports findings from interviews with 19 AI auditing stakeholders to understand how AI auditing professionals seek to create calibrated trust in AI tools and AI audits. Themes i

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Friday, Solomon Christopher, Maxwell Nana Ameyaw, and Temitayo Oluwaseun Jejeniwa. "A Conceptual Framework for Integrating Artificial Intelligence in Financial Auditing Practices." International Journal of Social Science Exceptional Research 2, no. 1 (2023): 172–82. https://doi.org/10.54660/ijsser.2023.2.1.172-182.

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The integration of Artificial Intelligence (AI) into financial auditing has revolutionized traditional auditing methods by enhancing efficiency, accuracy, and fraud detection. This presents a conceptual framework for incorporating AI technologies into financial auditing practices, highlighting key applications, challenges, and strategic implementation. AI-driven tools such as Machine Learning (ML), Natural Language Processing (NLP), and Robotic Process Automation (RPA) enable auditors to process large datasets, detect anomalies, and predict financial risks with greater precision. These technol

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Leocádio, Diogo, Luís Malheiro, and João Reis. "Artificial Intelligence in Auditing: A Conceptual Framework for Auditing Practices." Administrative Sciences 14, no. 10 (2024): 238. http://dx.doi.org/10.3390/admsci14100238.

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The transition to digital business systems has revolutionized organizational operations, driven by the integration of advanced technologies such as artificial intelligence (AI). This integration indicates a shift, redefining traditional practices and enhancing efficiency across diverse sectors such as finance, healthcare, and manufacturing. This study explores the impact of AI on auditing through a systematic literature review to develop a conceptual framework for auditing practices. The theoretical implications show the transformative role of AI in redefining auditors’ roles, shifting from re

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Ramadhan Mukhtar, Multazam, Andi Muhammad Syahrul, and Ahmad Habibi. "Penerapan Audit Berbasis Artificial Intelligence di Indonesia: Sebuah Metasintetis." Journal of Economic Education and Entrepreneurship Studies 4, no. 2 (2023): 711–28. http://dx.doi.org/10.26858/je3s.v4i2.1852.

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This research aims to find out how the application of advanced artificial intelligence technology in conducting audits in Indonesia. The method used by the analysis tool is a metasynthesis of a number of qualitative studies on AI-based auditing. The results of this study provide new insights into the barriers, conveniences, challenges, and opportunities in the application of AI-based auditing in Indonesia. Auditors face barriers to implementing AI technology, which involves adjusting their skills and experience. Challenges in implementing AI-based auditing include technical aspects, skills, et

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Fidyah, Feny, Susanti Usman, Afrila Eki Pradita, and Dyah Mieta Setyawati. "The Impact of Artificial Intelligence on Auditing Processes and Accuracy: A Future Outlook." Dinasti International Journal of Economics, Finance & Accounting 5, no. 4 (2024): 4350–58. https://doi.org/10.38035/dijefa.v5i4.3224.

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Artificial Intelligence (AI) is revolutionizing auditing processes, promising significant improvements in accuracy, efficiency, and risk management. This literature review explores the transformative impact of AI on auditing practices and outlines future prospects. AI technologies such as machine learning, natural language processing, and robotic process automation are being integrated into auditing systems, enabling real-time data analysis, anomaly detection, and predictive insights. These advancements not only enhance traditional auditing methodologies but also introduce new approaches capab

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Ganapathy, Venkatasubramanian. "AI in Auditing: A Comprehensive Review of Applications, Benefits and Challenges." Shodh Sari-An International Multidisciplinary Journal 02, no. 04 (2023): 328–43. http://dx.doi.org/10.59231/sari7643.

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The rapid evolution of artificial intelligence (AI) technologies has brought about transformative changes in various industries, and the field of auditing is no exception. This research paper presents a comprehensive review of the integration of AI in auditing practices, highlighting its applications, benefits, and associated challenges. Auditing, a critical process for ensuring the accuracy and reliability of financial information, has traditionally been a labor-intensive and time-consuming endeavor. The emergence of AI technologies, such as machine learning, natural language processing, and

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Kumar Gupta, Dr Anoop, and Pankaj Agarwal. "Present and Future Perspective of AI Audit in India." Journal Global Value XVI, SI (2025): 237–48. https://doi.org/10.31995/jgv.2025.v16isi7.031.

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In the rapidly evolving auditing sector, AI-powered technologies are revolutionising traditional practices. As the industry is changing due to new regulations and emerging technologies, many auditors are having difficulty with out-dated practices and inefficiencies. More advanced technology has never been needed for modern auditing, and artificial intelligence (AI) is setting the standard for this advancement. There are intriguing opportunities to improve the efficacy, impact, and efficiency of internal auditors’ work with artificial intelligence in auditing. To use AI effectively, auditors mu

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Mökander, Jakob, and Luciano Floridi. "Ethics-Based Auditing to Develop Trustworthy AI." Minds and Machines 31, no. 2 (2021): 323–27. http://dx.doi.org/10.1007/s11023-021-09557-8.

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AbstractA series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions. First, we argue that ethics-based auditing can improve the quality of decision making, increase user satisfaction, unlock growth potential, enable law-making, and relieve human suffering. Second, we highlight current best practices to support the design and implementation of ethics-based auditing: To be feasible and effective, ethics-based auditing

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Olubusola Odeyemi, Kehinde Feranmi Awonuga, Noluthando Zamanjomane Mhlongo, Ndubuisi Leonard Ndubuisi, Funmilola Olatundun Olatoye, and Andrew Ifesinachi Daraojimba. "The role of AI in transforming auditing practices: A global perspective review." World Journal of Advanced Research and Reviews 21, no. 2 (2023): 359–70. http://dx.doi.org/10.30574/wjarr.2024.21.2.0460.

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This Review provides a glimpse into the comprehensive examination of the transformative impact of Artificial Intelligence (AI) on auditing practices globally. The review delves into the multifaceted ways in which AI technologies are reshaping traditional auditing methodologies, bringing about efficiency, accuracy, and adaptability in the face of an evolving business landscape. The global perspective of this review encompasses diverse industries and jurisdictions, offering insights into how AI is redefining the audit landscape on a universal scale. The analysis explores the integration of AI-dr

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Olubusola, Odeyemi, Feranmi Awonuga Kehinde, Zamanjomane Mhlongo Noluthando, Leonard Ndubuisi Ndubuisi, Olatundun Olatoye Funmilola, and Ifesinachi Daraojimba Andrew. "The role of AI in transforming auditing practices: A global perspective review." World Journal of Advanced Research and Reviews 21, no. 2 (2024): 359–70. https://doi.org/10.5281/zenodo.13998171.

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This Review provides a glimpse into the comprehensive examination of the transformative impact of Artificial Intelligence (AI) on auditing practices globally. The review delves into the multifaceted ways in which AI technologies are reshaping traditional auditing methodologies, bringing about efficiency, accuracy, and adaptability in the face of an evolving business landscape. The global perspective of this review encompasses diverse industries and jurisdictions, offering insights into how AI is redefining the audit landscape on a universal scale. The analysis explores the integration of AI-dr

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Binh, Nguyen Thi Thanh. "Transforming Auditing in the AI Era: A Comprehensive Review." Information 16, no. 5 (2025): 400. https://doi.org/10.3390/info16050400.

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This study explores how auditing is evolving in the context of Artificial Intelligence (AI) by analyzing a dataset of 465 peer-reviewed publications from 1982 to 2024, sourced from Scopus and Web of Science. Using Latent Dirichlet Allocation (LDA), an unsupervised machine learning method, the study identifies ten key thematic areas reflecting how AI increasingly intersects with auditing research. The analysis suggests that topics related to integrating AI and data-driven technologies are especially prominent. The theme “AI in Auditing” emerges as the most frequently occurring topic, comprising

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Deng, Wesley Hanwen, Mireia Yurrita, Mark Díaz, et al. "Responsible Crowdsourcing for Responsible Generative AI: Engaging Crowds in AI Auditing and Evaluation." Proceedings of the AAAI Conference on Human Computation and Crowdsourcing 12 (October 14, 2024): 148–50. http://dx.doi.org/10.1609/hcomp.v12i1.31609.

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With the rise of generative AI (GenAI), there has been an increased need for participation by large and diverse user bases in AI evaluation and auditing. GenAI developers are increasingly adopting crowdsourcing approaches to test and audit their AI products and services. However, it remains an open question how to design and deploy responsible and effective crowdsourcing pipelines for AI auditing and evaluation. This workshop aims to take a step towards bridging this gap. Our interdisciplinary team of organizers will work with workshop participants to explore several key questions, such as how

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Anjali. "AI in accounting and auditing: A transformational paradigm." International Journal of Science and Research Archive 16, no. 1 (2025): 1704–12. https://doi.org/10.30574/ijsra.2025.16.1.2205.

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Artificial Intelligence (AI) has become a fast-growing technology and a key component for many businesses to provide better customer services, improve operational efficiency and effectiveness, and gain a competitive advantage. Accounting and auditing play a vital role in running a business. Accounting provides information about the financial position, profitability and performance of a company, while the purpose of auditing is to determine whether the financial information provided by accounting is accurate or reliable. The accounting and auditing field is also not untouched by the use of AI a

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Zisan, Tauhidul Islam, Md Meherab Khandokar Pulok, Dipok Borman, Roni Chandra Barmon, and Md Rakibul Hasan Asif. "Navigating the Future of Auditing: AI Applications, Ethical Considerations, and Industry Perspectives on Big Data." European Journal of Theoretical and Applied Sciences 2, no. 6 (2024): 324–32. http://dx.doi.org/10.59324/ejtas.2024.2(6).26.

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AI and Big Data make the traditional landscape of auditing change by further improving auditing practices in terms of efficiency, accuracy, and enhancement of risk management capabilities. The paper summarizes significant discussions on the application areas, benefits, challenges, and relevant ethics related to AI in extensive data auditing. It also considers crucial applications of AI in the audit realm, such as anomaly detection, predictive analytics, process automation, and real-time monitoring. Finally, it discusses various challenges, viz., the use of AI within the auditing domain: data s

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Tauhidul, Islam Zisan, Meherab Khandokar Pulok Md, Borman Dipok, Chandra Barmon Roni, and Rakibul Hasan Asif Md. "Navigating the Future of Auditing: AI Applications, Ethical Considerations, and Industry Perspectives on Big Data." European Journal of Theoretical and Applied Sciences 2, no. 6 (2024): 324–32. https://doi.org/10.59324/ejtas.2024.2(6).26.

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AI and Big Data make the traditional landscape of auditing change by further improving auditing practices in terms of efficiency, accuracy, and enhancement of risk management capabilities. The paper summarizes significant discussions on the application areas, benefits, challenges, and relevant ethics related to AI in extensive data auditing. It also considers crucial applications of AI in the audit realm, such as anomaly detection, predictive analytics, process automation, and real-time monitoring. Finally, it discusses various challenges, viz., the use of AI within the auditing domain: data s

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Ivakhnenkov, Serhii. "Artificial intelligence application in auditing." Scientific Papers NaUKMA. Economics 8, no. 1 (2023): 54–60. http://dx.doi.org/10.18523/2519-4739.2023.8.1.54-60.

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Artificial intelligence (AI) is a rapidly evolving technology that has gained prominence in various industries, including auditing. AI enhances the effectiveness of auditors by automating routine tasks and improving data analysis. Major audit companies, such as EY and PwC, have integrated AI into their practices to save time, increase accuracy, and provide better services to clients. AI applications in auditing include anomaly detection, fraud prevention, revenue analysis, risk assessment, and financial data analysis. Machine learning algorithms, a subset of AI, play a crucial role in analyzin

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Prasad, Dr Gutti R. K., Dr Devi Prasad, and Dr Sridhar Pinninti. "Artificial Intelligence In Audit Process – Its Use And Challenges In Indian Perspective And Advanced Countries." International Journal of Environmental Sciences 11, no. 10s (2025): 364–75. https://doi.org/10.64252/a48yen71.

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Artificial intelligence (AI) is transforming the auditing landscape by improving accuracy and efficiency while lowering auditor risk when auditing an entity's financial statements. The study aims to comprehend how AI is used to carry out the auditing procedure. To find important areas where AI tools like robotic process automation (RPA), machine learning (ML), and natural language processing (NLP) data analytics can be used to streamline audit procedures and enable continuous auditing, a thorough review of the current literature on the subject has been conducted. When comparing the audit proce

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Almaqtari, Faozi A. "The Role of IT Governance in the Integration of AI in Accounting and Auditing Operations." Economies 12, no. 8 (2024): 199. http://dx.doi.org/10.3390/economies12080199.

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IT governance is a framework that manages the efficient use of information technology within an organization, focusing on strategic alignment, risk management, resource management, performance measurement, compliance, and value delivery. This study investigates the role of IT governance in integrating artificial intelligence (AI) in accounting and auditing operations. Data were collected from 228 participants from Saudi Arabia using a combination of convenience sampling and snowball sampling methods. The collected data were then analyzed using structural equation modeling. Unexpectedly, the re

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Beatrice Oyinkansola Adelakun. "THE IMPACT OF AI ON INTERNAL AUDITING: TRANSFORMING PRACTICES AND ENSURING COMPLIANCE." Finance & Accounting Research Journal 4, no. 6 (2022): 350–70. http://dx.doi.org/10.51594/farj.v4i6.1316.

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Artificial Intelligence (AI) is revolutionizing internal auditing by transforming traditional practices and enhancing compliance mechanisms. This abstract explores the multifaceted impact of AI on internal auditing, highlighting key advancements in efficiency, accuracy, risk management, and regulatory adherence. AI technologies, particularly machine learning and advanced data analytics, are enhancing the capabilities of internal auditors to analyze large volumes of data swiftly and with greater precision. Traditional internal auditing methods, often constrained by manual processes and sampling

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Muhammad Ikbal Abdullah. "Investigating the Function of Artificial Intelligence in Audit Judgement." Journal of Information Systems Engineering and Management 10, no. 18s (2025): 714–21. https://doi.org/10.52783/jisem.v10i18s.2984.

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Introduction: Auditors are frequently assigned the responsibility of reviewing intricate financial instruments or assessing the sufficiency of internal controls in light of potential fraud threats. In such circumstances, discernment is necessary to analyse facts, comprehend intent, and evaluate the reliability of answers offered by management. Although AI has demonstrated its disruptive potential across various domains, auditing necessitates a series of intricate and nuanced decisions that demand not only technical study but also human intuition, experience, and ethical considerations. Objecti

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Lidiana, Lidiana. "AI and Auditing: Enhancing Audit Efficiency and Effectiveness with Artificial Intelligence." Accounting Studies and Tax Journal (COUNT) 1, no. 3 (2024): 214–23. http://dx.doi.org/10.62207/g0wpn394.

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The use of automation and artificial intelligence (AI) in audit practice is increasingly becoming a major focus, with significant impact on the profession. This research depicts the current landscape of the use of AI in auditing, highlighting aspects such as automation and empowerment of the workforce in auditing, impact of AI on improving audit quality criteria, key factors in adopting AI-based audit techniques, impact of AI technology on audit evidence , and auditors' perceptions of AI in improving audit quality. The results and discussion show that while there are great benefits from integr

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NAUGOL’NOVA, Irina A., and Vladislav S. KUZNETSOV. "Automation of accounting and auditing processes: The potential and risks of AI application." Finance and Credit 31, no. 4 (2025): 105–16. https://doi.org/10.24891/fc.31.4.105.

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Subject. The article discusses artificial intelligence (AI) implementation in accounting and auditing and risks that should be taken into account to successfully integrate modern technologies into professional practice. Objectives. The aim is to identify opportunities and risks inherent in the use of artificial intelligence in the automation of accounting and auditing processes, to justify ways to enhance efficiency and minimize associated risks. Methods. The study employs methods of risk systematization and classification, the theoretical analysis of existing scientific works on the use of AI

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Herrera-Sánchez, Maybelline Jaqueline, César Iván Casanova-Villalba, Jhonny Antonio Concha-Ramirez, and Patricio Javier López-Pérez. "Impacto de la inteligencia artificial en los procesos de auditoría contable." Innova Science Journal 2, no. 1 (2024): 1–14. https://doi.org/10.63618/omd/isj/v2/n1/28.

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Artificial intelligence (AI) has revolutionized accounting auditing processes, enabling greater accuracy in fraud detection, task automation and the generation of more detailed financial reports. This study aims to analyze the impact of AI on accounting auditing, considering its benefits, challenges and future prospects. The methodology consisted of a literature review of articles indexed in Scopus, using the keywords artificial intelligence, accounting, auditing in a time range from 2020 to 2025, identifying 133 relevant documents. The results show that AI optimizes the detection of irregular

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Król, Karol. "Between Truth and Hallucinations: Evaluation of the Performance of Large Language Model-Based AI Plugins in Website Quality Analysis." Applied Sciences 15, no. 5 (2025): 2292. https://doi.org/10.3390/app15052292.

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Although large language models (LLMs) like the Generative Pre-trained Transformer (GPT) are growing increasingly popular, much remains to learn about their potential for website quality auditing. The article evaluates the performance of LLM AI plugins (GPT models) in website and web application auditing. The author built and tested two original ChatGPT-4o Plus (OpenAI) plugins: Website Quality Auditor (WQA) and WebGIS Quality Auditor (WgisQA). Their performance was cautiously and carefully analysed and compared to traditional auditing tools. The results demonstrated the limitations of the AI p

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Rizki, Muhammad, and Enggar Novianto. "Auditing Artificial Intelegence Menggunakan COBIT 2019." Jurnal Sistem Informasi dan Informatika (JUSIFOR) 2, no. 1 (2023): 1–7. http://dx.doi.org/10.33379/jusifor.v2i1.1847.

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Artificial Inteligence (AI) adalah salah satu cabang ilmu komputer. AI melibatkan matematika dan juga pemrograman komputer untuk menyelesaikan tugas – tugas yang biasanya membutuhkan manusia. AI telah menarik banyak perhatian dan telah menjadi bidang terkemuka di bidang informatika, AI memiliki dampak yang luar biasa di berbagai bidang industri, AI memiliki 2 turunan dari konsep dasar yaitu Machine Learning dan Deep Learning, konsep – konsep tersebut menerapkan perhitungan algoritma berbasiskan Pendekatan Integral ataupun Probabilitas, sehingga hasil akhir yang diberikan jarang sekali mencapai

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Luo, Xiaofeng, Xuehe Wang, and Tao Jiang. "Application of AI technology in audit risk assessment and control: Taking internal audit of higher education institutions as an example." Journal of Infrastructure, Policy and Development 9, no. 1 (2025): 10125. https://doi.org/10.24294/jipd10125.

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With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, c

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Khan, Rizwan, Erwin Adi, and Omar Hussain. "AI-based audit of fuzzy front end innovation using ISO56002." Managerial Auditing Journal 36, no. 4 (2021): 564–90. http://dx.doi.org/10.1108/maj-03-2020-2588.

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Purpose This paper aims to develop an artificial intelligence (AI) audit tool for auditing text-based evidence and determine its efficiency and effectiveness. Design/methodology/approach A manual audit checklist and an AI audit tool are developed with fuzzy front-end (FFE) from Innovation Management System Standard (IMSS) as the audit scope, First, a manual audit of five organisations is conducted to determine their compliance scores. The transcripts of the audit are recorded which are used by the AI audit tool to assign compliance scores for the same organisations. The effectiveness and effic

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Bernard Owusu Antwi, Beatrice Oyinkansola Adelakun, Damilola Temitayo Fatogun, and Omolara Patricia Olaiya. "Enhancing audit accuracy: The role of AI in detecting financial anomalies and fraud." Finance & Accounting Research Journal 6, no. 6 (2024): 1049–68. http://dx.doi.org/10.51594/farj.v6i6.1235.

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Artificial Intelligence (AI) is transforming the field of auditing by significantly enhancing the ability to detect financial anomalies and fraud. The integration of AI in auditing processes offers unprecedented capabilities for analyzing vast datasets with greater speed and precision than traditional methods. This review explores the impact of AI on audit accuracy, focusing on its role in identifying irregularities and fraudulent activities. AI-driven auditing tools leverage machine learning algorithms and advanced data analytics to scrutinize financial records with a high level of detail. Th

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Wei, Deng, Obed Rashdi Syed, Xiaoli Xu, Hongli Sang, and Jiang Wang. "Generative AI-enabled intelligent auditing: an organizational adaptation mechanism study based on dynamic capability theory." Future Technology 4, no. 3 (2025): 159–70. https://doi.org/10.55670/fpll.futech.4.3.15.

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This study investigates how audit organizations leverage generative artificial intelligence technologies to enhance auditing capabilities through organizational adaptation mechanisms, examining the role of dynamic capabilities in facilitating successful AI adoption and performance improvements. A quantitative cross-sectional survey collected data from 312 audit professionals across diverse organizational contexts. Structural equation modeling examined relationships between dynamic capabilities, generative AI adoption, organizational adaptation mechanisms, and auditing performance with comprehe

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Cohen, M., A. Schreiber, and I. Schreiber. "AI FOR AI AUDIT - THE VISION FROM LEGACY AUDIT TO MULTI LAYERED ARTIFICIAL INTELLIGENCE IN AUDITING." International Journal of Advanced Research 13, no. 02 (2025): 69–79. https://doi.org/10.21474/ijar01/20354.

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This paper investigates the prospects and difficulties of applying AI in the audit field. It explores the possible benefits of AI in enhancing audit processes, alongside adoption concerns, and provides a rare glimpse into its future evolvement and opportunities. To ensure comprehensive analysis, we applied an innovative multidimensional approach, implementing exploratory viewpoints through a new AI-Audit evolution framework, including a forward-looking perspective. The analysis includes implications applicable for audit professionals and the audit ecosystem, offering a holistic view that goes

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Arora, Cheshta, and Debarun Sarkar. "Auditing Artificial Intelligence as a New Layer of Mediation: Introduction of a new black box to address another black box." Hipertext.net, no. 26 (May 29, 2023): 65–68. http://dx.doi.org/10.31009/hipertext.net.2023.i26.10.

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The discourse of auditing artificial intelligence (AI) is emerging as a field of applied AI ethics to address the problems of fairness, bias, and accountability of AI systems. The injunction of auditing AI assumes and proposes an expert figure of an auditor to address the black box problematic of AI. Contrary to this, the text argues that the figure of an expert auditor installs another layer of mediation. This layer of mediation introduces another black box –the auditor, auditing practices and professional scepticism- to address the existing black box problematic. The text argues that it is i

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ZDYRKO, Nataliya, Tetiana MULYK, and Yaroslavna MULYK. "THE USE OF ARTIFICIAL INTELLIGENCE IN AUDIT: ADVANTAGES AND CHALLENGES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 3(69) (December 24, 2024): 39–53. https://doi.org/10.37128/10.37128/2411-4413-2024-3-3.

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The article examines the use of artificial intelligence (hereinafter – AI) in auditing activities. Its purpose is to analyse the current state of AI in audit, identify its advantages and challenges, as well as to predict the prospects for the development of audit with AI using. The article reviews sources related to the use of AI in economic activity and auditing, in particular. The historical stages of AI development are considered. The article presents some statistics on the development of AI in Ukraine, namely, the number of AI companies in Central and Eastern Europe (hereinafter – CEE), th

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Ramos, Sofia, Jose A. Perez-Lopez, and Rute Abreu. "Bibliometric analysis of artificial intelligence trends in auditing and fraud detection." Corporate Governance and Organizational Behavior Review 8, no. 2, special issue (2024): 330–42. http://dx.doi.org/10.22495/cgobrv8i2sip8.

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This research identifies trends in artificial intelligence (AI) in auditing and fraud detection using a combination of two methods: a bibliometric and a systematic review of AI trends in auditing in fraud detection. This research develops a bibliometric analysis of 1,348 papers on “fraud”, “auditing”, and “artificial intelligence” from 1986 to 2022. The results provide a robust set of information for in-depth research on AI trends in auditing and security detection. They not only demonstrate that there is growing academic interest in the research topic of fraud but also show clear evidence tha

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Jain, Arun Kumar. "FINANCIAL REPORTING AND THE ROLE OF ARTIFICIAL INTELLIGENCE IN AUTOMATING AUDITS." INTERNATIONAL JOURNAL OF ADVANCED RESEARCH IN COMMERCE, MANAGEMENT & SOCIAL SCIENCE 08, no. 01(II) (2025): 277–82. https://doi.org/10.62823/ijarcmss/8.1(ii).7358.

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The merging of Artificial Intelligence (AI) with financial auditing and reporting is revolutionizing the face of new-age accounting methods. The paper discusses how revolutionary AI technologies have been to influence the mechanization of auditing tasks and ensure financial statements' precision, efficacy, and authenticity. Conventional audit procedures, being labor-intensive and manual, are being increasingly supplemented or replaced by smart systems with the ability to scan large amounts of data, identify anomalies, and provide real-time insights. The research surveys existing AI application

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Sherry Huang, Sherry Huang. "General Ledger Computer Auditing Practice: Implementing a Smart Auditing Approach." International Journal of Computer Auditing 5, no. 1 (2023): 045–51. http://dx.doi.org/10.53106/256299802023120501004.

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<p>This paper showcases how JCAATs, an AI audit Software, can facilitate a smart auditing approach using General Ledger data compliant with the Audit Data Standards introduced by the American Institute of Certified Public Accountants (AICPA). We begin with an overview of the Audit Data Standards by the AICPA, followed by an exploration of the necessity for a smart auditing approach. Utilizing JCAATs, we demonstrate a smart auditing process for General Ledger accuracy testing to verify the correctness of amounts in the general ledger accounts, ensuring alignment with description and sourc

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Ganapathy, Venkatasubramanian. "AI-Based Risk Assessments in Forensic Auditing: Benefits, Challenges and Future Implications." Shodh Sari-An International Multidisciplinary Journal 03, no. 04 (2024): 100–128. http://dx.doi.org/10.59231/sari7750.

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Forensic auditing is a critical component of ensuring financial integrity and detecting fraud within organizations. Traditional methods of risk assessment in forensic auditing often rely on manual processes, which can be time-consuming, labour-intensive, and prone to human error. In recent years, the integration of artificial intelligence (AI) techniques has revolutionized the field, offering more efficient and accurate risk assessment capabilities. This abstract explores the role of AI-based risk assessment in forensic auditing, highlighting its benefits, challenges, and future implications.

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Singh, Navdeep. "Leveraging AI and Blockchain to Automate Inventory Auditing: Enhancing Accuracy and Compliance." International Journal for Research in Applied Science and Engineering Technology 11, no. 12 (2023): 1239–47. http://dx.doi.org/10.22214/ijraset.2023.57565.

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Abstract: This paper presents an in-depth exploration of the integration of Artificial Intelligence (AI) and Blockchain technologies in inventory auditing. It delves into the transformative potential of these technologies to enhance accuracy, efficiency, and transparency in auditing processes. The study systematically examines various aspects, including the theoretical framework of AI and Blockchain, their synergistic application in inventory auditing, and the implications for compliance and regulatory standards. Industry-specific case studies are analysed to demonstrate practical applications

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Li, Xiang. "Research on the Application of Artificial Intelligence Auditing--Taking PricewaterhouseCoopers as an Example." Advances in Economics, Management and Political Sciences 184, no. 1 (2025): 13–19. https://doi.org/10.54254/2754-1169/2025.bl23233.

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With the rapid development of technology, artificial intelligence has been widely used in many fields, and the auditing industry has gradually introduced artificial intelligence technology to improve efficiency and accuracy. This essay explores the application of AI auditing in accounting firms, with a particular focus on PwC as an example of an in-depth analysis. The results of the study show that AI auditing can significantly improve audit efficiency and decision-making quality, and reduce labor costs and audit fees. At the same time, the introduction of AI auditing has also prompted the tra

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Abd Aziz, Azilawati Abdullah, Nik Zam Nik Wan, Siti Nor Adawiah Hussin, Nor Asmawani Che Hassan, and Ros Amalina Zakaria. "ARTIFICIAL INTELLIGENCE (AI) AND FINANCIAL REPORTING INTEGRITY IN MALAYSIA: A CONCEPTUAL REVIEW OF CHALLENGES AND IMPLICATIONS IN EXTERNAL AUDITING." International Journal of Entrepreneurship and Management Practices 8, no. 30 (2025): 135–46. https://doi.org/10.35631/ijemp.830011.

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The integrity of financial reporting is important for maintaining stakeholder trust and the efficient functioning of capital markets. Independent auditors are entrusted with the responsibility of providing reasonable assurance that financial statements are free from material misstatement, whether caused by error or fraud. Despite established auditing standards and frameworks, financial statement fraud persists globally, as such the recent scandals, Khazanah FashionValet Investment Controversy in 2024 and 1Malaysia Development Berhad (1MDB) scandals that are involving of several countries, rais

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Alhumoudi, Hamad, and Abdulrahman Juayr. "Exploring the Impact of Artificial Intelligence and Digital Transformation on Auditing Practices in Saudi Arabia: A Cross-Sectional Study." Asian Journal of Finance & Accounting 15, no. 2 (2023): 1–30. http://dx.doi.org/10.5296/ajfa.v15i2.18976.

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The advent of digital technologies and the increasing adoption of artificial intelligence (AI) have transformed various industries and firms, including auditing. Manual auditing procedures have proven to be time-consuming and labor-intensive, leading to lower audit quality and higher costs. The integration of digital transformation and AI in auditing practices offers potential solutions to enhance efficiency and effectiveness in Saudi Arabia. Therefore, this research focuses on examining the impact of digital technologies and AI on audit efficiency, effectiveness, challenges faced during adopt

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Vardanyan, S., Aleksandr Nemchenko, N. Chernovanova, and Ekaterina Shemet. "Artificial Intelligence in Auditing: Opportunities and Challenges." Auditor 11, no. 5 (2025): 12–16. https://doi.org/10.12737/1998-0701-2025-11-5-12-16.

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This paper analyzes the current condition of issues related to the using of artificial intelligence in auditing; has been made an attempt to highlight some of the benefits of using of AI during audits, and presents the main factors of risks for integrating of AI in auditing.

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Dr., Hena Naaz. "The Emergence of Artificial Intelligence in Auditing: Opportunities and Challenges." International Journal of Management and Commerce Innovations 11, no. 1 (2023): 252–57. https://doi.org/10.5281/zenodo.8076795.

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<strong>Abstract:</strong> Artificial Intelligence (AI) has emerged as a transformative technology with significant potential to revolutionize various industries, including auditing. With the increasing complexity of business operations and the growing volume of data, traditional auditing methods are facing challenges in keeping pace with the dynamic business environment. This has created a need for advanced tools and techniques that can enhance the efficiency, accuracy, and effectiveness of auditing processes. With its ability to process large volumes of data, identify patterns, and make inte

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Akhmedova, Latifa. "Automated Auditing: A Paradigm Shift in Financial Assurance." Journal of Science-Innovative Research in Uzbekistan 3, no. 5 (2025): 243–49. https://doi.org/10.5281/zenodo.15443000.

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This study examines the transformative impact of artificial intelligence (AI) and automation technologies on auditing practices. Through a systematic review of industry implementations and academic literature, we analyze how automated auditing enhances efficiency, accuracy, and risk detection while introducing new challenges related to data governance and ethical AI use. The findings demonstrate that automated auditing enables 100% population testing, reduces manual effort by 30-50%, and facilitates real-time compliance monitoring. However, successful implementation requires addressing data qu

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Suyono, Windy Permata, Eka Septariana Puspa, Surya Anugrah, and Rio Firnanda. "Artificial Intelligence in Auditing: A Systematic Review of Tools, Applications, and Challenges." RIGGS: Journal of Artificial Intelligence and Digital Business 4, no. 2 (2025): 3393–401. https://doi.org/10.31004/riggs.v4i2.1024.

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Artificial Intelligence (AI) has emerged as a transformative force in the auditing profession, offering innovative tools and applications that enhance audit efficiency, accuracy, and scope. This systematic literature review aims to comprehensively examine the current state of AI integration in auditing, focusing on the various AI tools utilized, practical applications within both internal and financial audits, and the challenges faced during implementation. Using a rigorous search and screening process across multiple academic databases, this study synthesizes findings from recent empirical an

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Abu Sharshouh, Amneh. "The Use of Artificial İntelligence in Accounting and Auditing." Karadeniz Ekonomi Araştırmaları Dergisi 6, no. 1 (2025): 1–15. https://doi.org/10.71233/kared.1694834.

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This study examines the application of artificial intelligence (AI) in accounting and auditing, emphasizing its role in enhancing the efficiency and accuracy of accounting processes. Through a comprehensive analysis of existing literature, the study evaluates the impact of AI technologies, including machine learning and natural language processing, on key areas such as continuous auditing, financial forecasting, and regulatory compliance. The findings indicate that AI enhances the quality of financial reporting, facilitates early fraud detection, and reduces human error, thereby improving the

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Albahsh, Rana, and Mohammad F. Al-Anaswah. "Artificial intelligence applications in auditing processes in the banking sector." Corporate Ownership and Control 21, no. 3 (2024): 35–46. http://dx.doi.org/10.22495/cocv21i3art3.

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This research provides an in-depth examination of the role artificial intelligence (AI) plays in revolutionizing bank auditing and quality control processes. By integrating AI technologies, the banking industry stands on the edge of a transformative era where the efficiency, accuracy, and security of auditing operations are significantly enhanced. This systematic mapping study (SMS) explores the extent of AI’s adoption in bank audits, specific areas of its application, its impact on auditing processes, challenges, and the dynamics of human-AI collaboration in auditing. The findings reveal AI’s

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Fachriyah, Nurul, and Octadila Laily Anggraeni. "The Use of Artificial Intelligence in Financial Statement Audit." Jurnal Indonesia Sosial Teknologi 5, no. 10 (2024): 3881–92. http://dx.doi.org/10.59141/jist.v5i10.5251.

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The rapid advancement of Artificial Intelligence (AI) has transformed various industries, including financial auditing, by improving efficiency, accuracy, and fraud detection. This study investigates the extent of AI adoption in financial audits in Indonesia, with a focus on both Big 4 audit firms and smaller, local firms. Through a literature review and interviews with auditors from eight firms, the research explores the current state of AI utilization and the barriers to its implementation. The results indicate that while Big 4 firms are in the developmental phase of integrating AI into thei

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Abueid, Raed, Agus Arwani, and Happy Sista Devy. "The Impact of Artificial Intelligence on Auditing and Accounting Professions: Opportunities for SMEs in Palestine." International Journal of Islamic Business and Economics (IJIBEC) 8, no. 2 (2024): 206–16. https://doi.org/10.28918/ijibec.v8i2.8711.

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This study explores the impact of artificial intelligence (AI) on the accounting and auditing professions in Palestine, with a particular focus on opportunities for small and medium-sized enterprises (SMEs). AI has evolved into a technology that serves various aspects of society, including handling complex accounting and auditing processes, enhancing performance, and strengthening the capabilities and competencies of professionals in these fields. This research examines the influence of AI on improving the quality of professional accounting and auditing performance, the ability to execute comp

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Kumala, Chintya Anindita, and Widhiyo Sudiyono. "Revitalizing external audit in the era of Society 5.0: Leveraging Artificial Intelligence for human-centered progress." Journal of Multiperspectives on Accounting Literature 3, no. 1 (2025): 40–48. https://doi.org/10.22219/jameela.v3i1.37296.

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Purpose: This article summarizes a literature review that discusses the role of AI in various aspects of external auditing, such as improving external audit quality, external audit process efficiency, and fraud detection. The literature emphasizes the importance of applying AI technologies in changing the external audit landscape, offering benefits such as in-depth data analysis, time efficiency, and cost reduction in the external audit process. This article also explains how the development of AI and other technologies impacts the transformation of society, especially in the context of Societ

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