Artificial intelligence and auditing: Benefits and risks
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Tarih
2022
Yazarlar
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Dergi ISSN
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Yayıncı
IGI Global
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
Artificial intelligence (AI) technology has impacted businesses and industries as well as audit companies. With the emergence of AI-enhanced systems, many tasks performed by auditors can now be completed more efficiently by these technologies. Such systems are used in different audit tasks, such as risk assessment, audit planning, fraud detection, audit inquiry, transaction testing, inventory count, and document testing. AI platforms designed for auditing provide time-saving, higher efficiency and accuracy, minimized risks and biases, and improved audit quality. This chapter provides examples of AI platforms and tools developed by Big 4 audit firms and discusses the benefits and risks of implementing AI technology in auditing regarding the extant literature. © 2022, IGI Global. All rights reserved.
Açıklama
Anahtar Kelimeler
Kaynak
Revolutionizing Business Practices Through Artificial Intelligence and Data-Rich Environments
WoS Q Değeri
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N/A
