Artificial intelligence and auditing: Benefits and risks

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dc.authorscopusid55345766200
dc.contributor.authorÜçoğlu, D.
dc.date.accessioned2024-07-18T20:17:27Z
dc.date.available2024-07-18T20:17:27Z
dc.date.issued2022
dc.description.abstractArtificial 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.en_US
dc.identifier.doi10.4018/978-1-6684-4950-9.ch009
dc.identifier.endpage187en_US
dc.identifier.isbn9781668449523
dc.identifier.isbn9781668449509
dc.identifier.scopus2-s2.0-85161557124en_US
dc.identifier.scopusqualityN/Aen_US
dc.identifier.startpage162en_US
dc.identifier.urihttps://doi.org/10.4018/978-1-6684-4950-9.ch009
dc.identifier.urihttps://hdl.handle.net/11411/6562
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherIGI Globalen_US
dc.relation.ispartofRevolutionizing Business Practices Through Artificial Intelligence and Data-Rich Environmentsen_US
dc.relation.publicationcategoryKitap Bölümü - Uluslararasıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.titleArtificial intelligence and auditing: Benefits and risksen_US
dc.typeBook Chapteren_US

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