Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/321052 
Year of Publication: 
2024
Citation: 
[Journal:] Administrative Sciences [ISSN:] 2076-3387 [Volume:] 14 [Issue:] 10 [Article No.:] 238 [Year:] 2024 [Pages:] 1-16
Publisher: 
MDPI, Basel
Abstract: 
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 retrospective examination to proactive real-time monitoring. Moreover, managerial contributions stress the benefits of AI integration, enabling informed decision-making in risk analysis, financial management, and regulatory compliance. Future research should explore AI's influence on auditing efficiency, performance, regulatory challenges, and auditor adaptation. Overall, this study underlines the importance for organizations to embrace AI integration in auditing practices, fostering innovation, competitiveness, and resilience.
Subjects: 
artificial intelligence
auditing
conceptual framework
real-time monitoring
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article
Appears in Collections:

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.