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Journal : International Journal of Educational and Life Sciences (IJELS)

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The Role of Artificial Intelligence Technology in Financial Audit Process: Challenges and Opportunities Nadila; Dea Saufika Mobilingo; Amiruddin; Syamsuddin
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2717

Abstract

This study systematically reviews the role of artificial intelligence (AI) in financial audit, identifying the opportunities and challenges posed by the transformation of the profession. Using a systematic literature review (SLR) approach based on the Petticrew and Roberts framework, the study covers empirical research between 2019 and 2024. The review results show that AI contributes to audit efficiency, accuracy, and productivity, primarily through automation of data analysis, anomaly detection, and predictive analytics for risk assessment. Critical factors for successful AI adoption include a robust technology infrastructure and a workforce with adequate analytical-technical skills. Key challenges include data privacy issues, ethics, and the shortage of AI experts in audit. The study also notes a shift in research focus from simply adopting AI to its impact on the role of auditors and audit quality. The findings offer guidance to accounting firms, educators, and regulators in developing policies and curricula that support the integration of AI in audit. The review provides insights for future professionals in navigating a technology-driven audit environment.
Co-Authors Ahmad Syarqawi Amiruddin Anisa Fitriani Anisa Rizki Ramadani Ardelia, Avissa Ariani, Rizka Asmaul Husna Aulia Azkia Ayu Andini Basuki, Siti Hatia Adzannya Christiani Simanungkalit Dauwi, La Dea Saufika Mobilingo Dewi, Susyana Candra Santi Dinda Cintya, Gladies Dwi Hurriyati Dwi Ponta, Kartini Eny Enawaty Fadila Ramadhan Fadilatul Istiqamah Faridy, Fadhil Alwa Hinggil Permana Ichsan, Rizki Furqanul Ira Lestari Ira Suryani JAMILAH Jodi Kusmiadi, Moh. Ery Lydia Carolina Siringoringo Mahabatul Hasanah Megia Zaharatul Jannah Melani Napitupulu Nailah Cahya Putri Enda Nor Latifah Nurul Mas'adah Riri Hanifa Rizky Firmansyah Setyawati, Novita Sri Tami Dewi Syamsuddin Tauhida, Nazwa Tristi Indah Dwi Kurnia Yolanda Yovita Adriani Zalfa, Monika