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Journal : Journal of Innovation Research and Knowledge

PENERAPAN KECERDASAN BUATAN DALAM AUDIT MODERN: KAJIAN LITERATUR ATAS DAMPAK AI TERHADAP EFEKTIVITAS DAN KUALITAS AUDIT Andi Muhammad Dahlan; Andhyka Bayu Aprilyanto; Syamsuddin, Syamsuddin; Arifuddin, Arifuddin
Journal of Innovation Research and Knowledge Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

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Abstract

The Industry 4.0 revolution has driven a fundamental transformation within the audit profession ecosystem, where the explosion in volume, velocity, and variety of data (Big Data) demands auditors abandon conventional methods in favor of more adaptive, technology-based approaches. Traditional sampling methods are increasingly viewed as inadequate for capturing risks in increasingly complex business transactions. Artificial Intelligence (AI) emerges as a strategic solution to revitalize audit capabilities, offering unprecedented predictive and cognitive analysis capabilities. However, the impact of AI integration on operational effectiveness and overall assurance quality remains a subject of dynamic debate. The objective of this study is to systematically identify, analyze, and critically synthesize current literature regarding the multidimensional implications of AI implementation in modern audit procedures, as well as to comprehensively map the transformative opportunities and structural challenges accompanying it. Using a Systematic Literature Review (SLR) method adhering to PRISMA protocols, this study examines academic articles published between 2015 and 2025 from various reputable databases such as Scopus, Web of Science, and Google Scholar. Synthesis results indicate a duality in AI's impact: on one hand, AI significantly boosts efficiency through the automation of routine tasks (such as document verification and reconciliation) and enhances audit quality via full population testing, which minimizes detection risk. On the other hand, adoption is hindered by serious challenges regarding the technical competence gap of auditors, data privacy ethical issues, and the "black box" problem where algorithmic logic is difficult to explain to regulators and clients, potentially threatening audit transparency
Co-Authors . Darniati A. Sapada, Achmad Faisal Abdaud, Faisal Abdin Subu Abdul Azis Ambar Abdul Rahman Rahim Abdullah, Ruslan Abu Tjaiya Adnan, Mohammad Arfandi Aflina Aflina Afnan Arummi Agung Wijaksono Agus, Muh Ahmad Junaidi Ahmad Khawarizmy Zihan ahmad yani Ahmad Zamzam Ainil Safitri Aji, Lexi Jalu Akhmad Taufik Alam, Rizqy Iftitah Alauddin Alauddin, Alauddin Alfath Husain, Rio Ali Imran, Muhammad Alimuddin, Firman Alimudin, Firman Alsufi, Alsufi Amirzan, Amirzan Amru Siola Amrullah Amrullah Amyadin, Amyadin Andhyka Bayu Aprilyanto Andi Firmansyah Andi Muhammad Dahlan Andriana, Hanifaturrahmi Anto, La Ode Anugrah Ilahi, Andi Alfianto Anwar, Anas Anwar, Anas Iswanto Arafiq Arafiq, Arafiq Ardiah Juita Arfah, Aryati Arhami, Arhami Ariani, Wa Ode Rachmasari Arummi, Afnan Asizah, Nur Asri Usman Aswiyanti Asri Ayu Andhira, Desi Aziz Thaba Aziz, Atri Dewi Baharuddin Baharuddin Baiq Emy Nurmalisa Bakar, Mustaqim Abu Bakari, Abd Razak Balaka, Muh.Yani Boniesta Zulandha Melani Budiandriani, Budiandriani Burhanuddin Basri Byomantara, Dewa Gde Ngurah Byomantara, Dewa Gede Ngurah Catherine, Sarkissian Darmawansah, Darmawansah Darmawati Darmawati Darusman Darusman Dharmawati, Tuti Dharmawaty Djaharuddin Didi Muwardi Diva, Farah Djatmika Djatmika, Djatmika Dodi Ilham Eka Fitriana Eka, Rahmawati Elfrida Ratnawati Elmatris Elmatris Elviana Elviana Endang Samsudin, Endang Eni Djuhaeni Ernasari, Ernasari Ernawati Ernawati Erni Subriani, Erni Eva Farhah Eva Farhah, Eva Fahreza, M. Naufal Rifa Fahruddin Fahruddin Farhana, Farhana Fasti Herianty Akhzan Fatma Jama Fauzan, M. Daviq Fauzi, Azra FIRMANSYAH, ANDI Fitri, Nurul Fitriani, A. Nur Fitriani, Rezki Gamsir, Gamsir Grace T Pontoh Gunomo Djojowasito Hadisantoso, Erwin Haliah, Haliah Hamidi, M. Rasyid Hardy, Enny Hariman Satria, Hariman Haris Khoironi Hartati Hartati Hasbuddin, Hasbuddin Haslinda Haslinda, Haslinda Haslindah, Haslindah Hasriadi, Hasriadi Hasrianti, Andi Hasruddin, Muhammad Aidil Fitrah Henny Soepriyanti Heppi Millia Hernadi Septoaji Putranto Hi Mallu, Dhea Natasia Husna S, Nurul Husnah, Magfiratul I Made Sujana I Wayan Karta I Wayan Supetran, I Wayan Ibrahim, Darmawansah Ibrahim, Darmawansyah Ida Ayu Putu Sri Widnyani Ida Waluyati Idelriani Idelriani Ika Okhtora Angelia Ikhlas Amal Alam, Ade Ilahi, Andi Alfianto Anugrah Ilham, M. Ilyas Ilyas Ilyas, Pangeran Muh. Sultan Indah, Sulistia Indrijawati, Aini Irham Irham Irmayan, Irmayan Irmayani Irmayani Ismail Ismail Ismunandar Jabar, Aryuni Salpiana Jayawarsa, A.A. Ketut jenita jenita, jenita Junaid, Hapsa Junaidin, Junaidin Karim, Abdul Rahim Kartini Kartini Kasim, Syaifuddin S. Kausar, Kausar Khabibi Muhammad Luthfi Khaer, Fajrul Khairunnas, Khairunnas Kristiwati, Indri L. Yahya, Zulman La Binta, Jasir La Ode Anto La Ode Suriadi, La Ode Labokko, Asriany Labosang, Irfandi Lalu Nurtaat, Lalu Larasanto, Aji Laswi, Aishiya Saputri Lestari, Yuni Budi Lisnah Lisnah Lita, Wang Luthfi, Muhammad M Tahir Mahmud, Slamed Ardiyansyah Mahyuni Mahyuni Manat Rahim Mannan, Abdul Marlina Marlina Maulida, Sri Mediaty MMSI Irfan ,S. Kom Moh. Muhrim Tamrin Muaziz R.A, Muh Muh. Natsir, Muh. 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Chaerul Risma Risma, Risma Riyadi Santosa Roshida Wulandari Rosnita Rosnita Rostin Rostin, Rostin Roza Yulida RR. Ella Evrita Hestiandari Rusli Djunaid Rusni Rusni Rustan, Edhy S, Suhermi S, Syafrianto Safitri, Ayu Novianti Sakinah, Sri Salihah, Mar’atun Samsa, Satriani Samsinar Samsinar Sapar Sapar Satriani Satriani Septya, Fany SERWIN, SERWIN Setia Ningsih, Baiq Indria Sinta Suleman Sirajuddin Sirajuddin Siti Khoiriyah Sri Anik St Marwiyah, St ST. HAISAH St. Nurbayan Sugianto, Hendi Sukardi Sukardi Sukardi, Hediyanto Irawan Putra Sukreni, Ni Made Marneta Sulaiman Sulaiman Sulistiyawaty Putri A. Umar Sumarjo Sunarti Sunarti Suroto suroto Suryaningsih, Hartati Suryanti Susanto, Irman Suwandi Suwandi Syadaruddin, Andi Syafrianto, Syafrianto Syahruddin Syahruddin Syaifullah Syaifullah Syamsuddin Syamsuddin Syarif, Muh. 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