Stallion Journal for Multidisciplinary Associated Research Studies,
Год журнала:
2022,
Номер
1(1), С. 56 - 64
Опубликована: Фев. 28, 2022
This
paper
examines
the
integration
of
advanced
auditing
techniques
and
tools
that
are
transforming
audit
profession
in
response
to
increasing
complexity
today’s
business
landscape.
Focusing
on
data
analytics,
robotic
process
automation
(RPA),
blockchain,
cybersecurity
solutions,
this
study
highlights
how
these
technologies
enhance
accuracy,
efficiency,
risk
management.
By
enabling
comprehensive
analysis,
real-time
monitoring,
repetitive
tasks,
significantly
streamline
process,
allowing
auditors
focus
critical
insights
strategic
recommendations.
Case
studies
illustrate
practical
application
across
industries,
demonstrating
improved
outcomes
such
as
increased
exception
detection,
faster
reconciliation
processes,
enhanced
security,
reduced
costs.
However,
adoption
also
presents
notable
challenges,
including
high
implementation
costs,
privacy
concerns,
issues,
skill
gaps
within
teams.
Addressing
challenges
is
essential
for
organizations
aiming
fully
realize
potential
modern
tools.
The
findings
underscore
importance
equipping
with
both
technological
skills
traditional
expertise
meet
demands
a
dynamic,
data-intensive
environment.
Embracing
advancements
enables
foster
transparency,
improve
accountability,
support
more
informed
decision-making
through
robust
efficient
processes.
Journal of financial reporting & accounting,
Год журнала:
2025,
Номер
unknown
Опубликована: Фев. 17, 2025
Purpose
The
aim
of
this
study
is
to
investigate
the
factors
that
influence
readiness
adopt
artificial
intelligence
(AI)
tools
within
Moroccan
auditing
firms.
Design/methodology/approach
A
quantitative
research
design
was
used,
using
survey
data
examine
perceived
usefulness
(PU),
ease
use
(EU)
and
top
management
commitment
(TMC)
on
AI
adoption
(AIAR)
in
auditing.
conceptual
model,
drawing
from
technology
acceptance
model
(TAM)
supported
by
findings
previous
literature,
proposed.
tested
partial
least
squares
–
structural
equation
modelling
collected
116
respondents.
Findings
confirmed
PU
TMC
do
not
significantly
AIAR
Morocco,
whereas
EU
positively
associated
AIAR.
Research
limitations/implications
presents
based
a
single
country,
which
may
limit
broader
applicability
results
other
contexts
or
regions
with
different
regulatory,
cultural
economic
environments.
Practical
implications
suggest
TAM
necessarily
adapted
an
emerging
context
like
Morocco.
significant
role
suggests
firms
should
prioritize
development
integration
are
intuitive
user-friendly.
be
presented
only
as
tool
for
enhancing
audit
quality
but
also
means
reducing
workload
improving
efficiency.
Furthermore,
rather
than
relying
solely
top-down
mandates,
more
decentralized
approach
could
effective,
where
individual
auditors
empowered
experiment
integrate
them
into
their
practices.
This
foster
culture
innovation
gradual
adoption,
increasing
likelihood
successful
Social
can
promote
societal
benefits
transparency,
accountability
trust
both
public
private
sectors.
In
countries
financial
transparency
lacking
vital
stability,
help
reduce
corruption,
improve
decision-making
trust,
ultimately
supporting
investment
social
equity.
Originality/value
paper
offers
original
contribution
examining
Morocco’s
sector,
focusing
market
African
context.
Unlike
studies
developed
countries,
it
highlights
unique
challenges
opportunities
faced
auditors,
considering
PU,
TMC.
It
organizations
assess
ability
employees
effectively
workflows.
Applied Economics,
Год журнала:
2025,
Номер
unknown, С. 1 - 14
Опубликована: Янв. 9, 2025
This
study
explores
the
application
of
COSO
Internal
Control
Integrated
Framework
(COSO
ICIF)
within
Taiwan's
artificial
intelligence
(AI)
industry,
addressing
challenges
such
as
rapid
technological
advancements,
complex
risk
landscapes,
and
dynamic
global
markets.
By
employing
a
hybrid
methodology
that
integrates
Decision-Making
Trial
Evaluation
Laboratory
(DEMATEL)
with
DEMATEL-based
Analytic
Network
Process
(DANP),
research
constructs
an
Influence
Relation
Map
(INRM)
to
analyse
interdependencies
prioritize
internal
control
improvements.
The
findings
emphasize
foundational
role
environment
in
shaping
other
components,
highlighting
critical
importance
monitoring
activities
communication
mitigating
risks
enhancing
operational
efficiency.
also
identifies
emerging
challenges,
including
stricter
data
privacy
regulations,
demands
for
transparent
AI
algorithms,
heightened
competition,
stressing
necessity
adaptive
controls
ensure
compliance
while
supporting
strategic
agility.
extending
applicability
ICIF
technology-driven
industries,
this
contributes
valuable
insights
both
scholars
practitioners.
proposed
model
offers
robust
framework
complexities
providing
systematic
approach
enhance
organizational
resilience
performance
evolving
landscape.
Deleted Journal,
Год журнала:
2024,
Номер
1(3), С. 214 - 223
Опубликована: Март 31, 2024
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
current
landscape
AI
auditing,
highlighting
aspects
such
as
empowerment
workforce
improving
quality
criteria,
key
factors
adopting
AI-based
techniques,
technology
evidence
,
auditors'
perceptions
quality.
results
discussion
show
that
while
there
are
great
benefits
from
integrating
including
improved
quality,
enhanced
efficiency,
ability
to
perform
continuous
audits,
also
challenges
need
be
overcome,
high
customization
costs
for
specific
processes
industry.
auditing
requires
adaptation
auditors
changes
competencies
workflows
effectively
utilize
this
technology.
However,
proper
understanding
careful
handling
these
challenges,
has
potential
improve
overall
practices.
Administrative Sciences,
Год журнала:
2024,
Номер
14(10), С. 238 - 238
Опубликована: Сен. 28, 2024
The
transition
to
digital
business
systems
has
revolutionized
organizational
operations,
driven
by
the
integration
of
advanced
technologies
such
as
artificial
intelligence
(AI).
This
indicates
a
shift,
redefining
traditional
practices
and
enhancing
efficiency
across
diverse
sectors
finance,
healthcare,
manufacturing.
study
explores
impact
AI
on
auditing
through
systematic
literature
review
develop
conceptual
framework
for
practices.
theoretical
implications
show
transformative
role
in
auditors’
roles,
shifting
from
retrospective
examination
proactive
real-time
monitoring.
Moreover,
managerial
contributions
stress
benefits
integration,
enabling
informed
decision-making
risk
analysis,
financial
management,
regulatory
compliance.
Future
research
should
explore
AI’s
influence
efficiency,
performance,
challenges,
auditor
adaptation.
Overall,
this
underlines
importance
organizations
embrace
practices,
fostering
innovation,
competitiveness,
resilience.
Humanities and Social Sciences Communications,
Год журнала:
2024,
Номер
11(1)
Опубликована: Окт. 15, 2024
The
industrial
internet
acts
as
a
crucial
accelerator
for
driving
enterprise
digital
transformation
and
plays
vital
role
in
enhancing
performance
competitiveness.
However,
our
understanding
of
how
small
medium-sized
enterprises
(SMEs)
leverage
the
to
improve
their
competitiveness
remains
limited.
This
study
developed
"Digital
paths
chain"
framework
shed
light
on
key
factors
that
drive
SMEs
adopt
its
influence
Data
from
314
Chinese
were
collected
analyzed
using
fsQCA
PLS-SEM
examine
this
model.
Our
findings
highlight
positive
impact
adoption
competitive
advantage.
results
technology,
organization,
environment
(TOE)
adoption.
Industrial
positively
impacts
advantage
through
integration,
application,
drive.
offers
valuable
insights
businesses,
policymakers,
other
stakeholders
engaged
initiatives
internet.
Advances in human resources management and organizational development book series,
Год журнала:
2024,
Номер
unknown, С. 34 - 49
Опубликована: Авг. 15, 2024
This
chapter
aims
to
describe
artificial
intelligence
based
on
audit
quality
towards
sustainable
business.
study
uses
content
analysis
tools,
refers
a
number
of
sources,
including
reports,
government
documents,
research
publications,
and
database
called
Scopus.
employs
an
ethical
values-based
approach
assess
the
utility
simplicity
using
AI
in
auditing,
as
result
business
practices.
Improving
knowledge
faces
obstacles
different
nations.
In
order
identify
effective
solutions
for
nation,
practitioners,
researchers,
other
stakeholders
must
do
particular
relationship
between
As
this
research,
it
shows
that
use
auditing
is
rapidly
growing
field
has
great
potential
future
finance,
accounting,
contribute
creation
corporate
Abstract
This
article
argues
that
frontier
artificial
intelligence
(AI)
developers
need
an
internal
audit
function.
First,
it
describes
the
role
of
in
corporate
governance:
evaluates
adequacy
and
effectiveness
a
company's
risk
management,
control,
governance
processes.
It
is
organizationally
independent
from
senior
management
reports
directly
to
board
directors,
typically
its
committee.
In
Institute
Internal
Auditors'
Three
Lines
Model,
serves
as
third
line
responsible
for
providing
assurance
board,
whereas
combined
framework
highlights
coordinate
activities
external
providers.
Next,
provides
overview
key
challenges
AI
development:
Dangerous
capabilities
can
arise
unpredictably
undetected;
difficult
prevent
deployed
model
causing
harm;
models
proliferate
rapidly;
inherently
assess
risks;
do
not
seem
follow
best
practices
governance.
Finally,
discusses
how
function
could
address
some
these
challenges:
identify
ineffective
practices;
ensure
directors
has
more
accurate
understanding
current
level
developer's
serve
contact
point
whistleblowers.
But
should
also
be
aware
limitations:
adds
friction;
captured
by
management;
benefits
depend
on
ability
individuals
practices.
light
rapid
progress
research
development,
strengthen
their
Instead
reinventing
wheel,
they
existing
Although
this
might
sufficient,
skip
obvious
first
step.
During
audit
planning,
auditors
examine
the
business
of
their
firms.
Still,
target
is
to
minimize
discrepancy
in
real
planned
financial
statement
inspection
and
summary
reports
internal
audits.
On
other
hand,
expenditures
on
artificial
intelligence
have
been
increasing
Turkish
firms;
according
National
Artificial
Strategy
document,
AI
will
be
part
every
organizational
process,
including
Moreover,
literature
supports
a
positive
relationship
between
audits
firms’
decreasing
capital
loss.
So,
this
research
aims
analyze
expenditures,
reports,
historical
To
reach
aim,
suitable
data
was
analyzed
from
732
incorporated
companies
that
are
members
Chamber
Trade
Industry/Tekirdag/Turkey.
Structural
equation
modeling
results
show
investments
decrease
statements
(β=-0.045).
discrepancies
found
compared
losses
by
almost
10%
(β=.118).
In
words,
investing
contributes
more
realistic
resulting
fewer
losses.
From
perspective,
study
one
leading
studies
connects
investment
performance
