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All Journal Journal of Artificial Intelligence and Digital Business
Firnanda, Rio
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Artificial Intelligence in Auditing: A Systematic Review of Tools, Applications, and Challenges Suyono, Windy Permata; Puspa, Eka Septariana; Anugrah, Surya; Firnanda, Rio
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1024

Abstract

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 and theoretical research published over the last decade. Results reveal a growing adoption of machine learning, natural language processing, and robotic process automation in audit processes, which contribute to improved fraud detection, risk assessment, and data analysis capabilities. However, challenges such as data privacy concerns, ethical considerations, lack of auditor competency in AI technologies, and regulatory uncertainties persist. This review highlights critical gaps in the literature, particularly the need for standardized frameworks to guide AI deployment and the development of auditor skills to effectively leverage AI tools. The study concludes with recommendations for future research and practical implications for auditors, firms, and policymakers aiming to harness AI’s full potential in auditing. This review contributes to advancing knowledge on AI’s role in modernizing audit practices and shaping the future of the auditing profession.
Redefining Fraud Detection: The Synergy Between Auditor Competency and AI-Powered Audit Analytics Suyono, Windy Permata; Puspa, Eka Septariana; Anugrah, Surya; Firnanda, Rio
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2066

Abstract

This research investigates the impact of auditor competence on the effectiveness of fraud detection, with AI-driven audit analytics serving as a moderating factor. In the context of an increasingly digitalized economy, the complexity of financial fraud continues to evolve, posing challenges to conventional audit practices. The integration of Artificial Intelligence (AI) into auditing introduces advanced functionalities such as real-time data processing, anomaly identification, and predictive analysis. Nevertheless, the success of these AI applications depends substantially on the auditors’ proficiency—particularly their technical expertise, critical thinking ability, and digital fluency. Employing a quantitative methodology with Partial Least Squares Structural Equation Modelling (PLS-SEM), this study collected responses from 100 Indonesian auditors familiar with digital audit technologies. The findings demonstrate a strong positive link between auditor competency and the ability to detect fraud effectively. Furthermore, the application of AI-powered audit analytics significantly enhances this relationship, positioning AI as a key facilitator in improving audit outcomes. This study not only adds to the expanding scholarship on digital auditing practices but also aligns with Sustainable Development Goal 9, which promotes innovation and technological advancement to foster institutional integrity. Additionally, it underscores the importance of comprehensive auditor development programs that combine technical training, ethical considerations, and digital tool integration to ensure responsible and effective use of AI in modern auditing.
Co-Authors Puspa, Eka Septariana Surya Anugrah Suyono, Windy Permata