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All Journal Jurnal Tabarru': Islamic Banking and Finance Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Scientia Jurnal Teknologi dan Manajemen Industri Terapan JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Jurnal Pengabdian Masyarakat Bangsa AMMA : Jurnal Pengabdian Masyarakat
Nelly Patria
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Journal : Management Studies and Entrepreneurship Journal (MSEJ)

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Ethical Challenges And Professional Skepticism In The Age Of Automated Auditing Fadlilah, Andi Hidayatul; Nugroho, Dwiyanjana Santyo; Patria, Nelly
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.9573

Abstract

The rapid advancement of artificial intelligence (AI) and automation technologies has reshaped the landscape of financial auditing, introducing both opportunities and ethical challenges. Automated auditing systems enhance efficiency, accuracy, and fraud detection, yet they also raise concerns about auditor independence, accountability, and the erosion of human judgment. This study examines how automation affects ethical decision-making and professional skepticism among auditors in technology-driven environments. Drawing on qualitative and quantitative insights, it explores issues such as algorithmic bias, data integrity, confidentiality, and the shifting roles of auditors in overseeing machine-generated evidence. The findings reveal that while automation improves analytical precision, it simultaneously challenges traditional ethical frameworks by blurring responsibility between human professionals and automated systems. To maintain trust and credibility in the auditing profession, auditors must balance technological reliance with critical thinking, ethical vigilance, and continuous professional development.
Co-Authors Amalia, Mekar Meilisa Andi Hidayatul Fadlilah Anwar, Muh. Abduh. Bangun Sentosa D. Haryanto Eka Lestari Hafqi Putri Eva Purnamasari Halim Halim Halim, Halim Ida Harahap Karim, M Karim, M. Kusiyah Marcelitha Tabita Montolalu Nugroho, Dwiyanjana Santyo Oktarina, Karlini Pamungkas, Eko Wiji Purnomo Purnomo Purnomo Purnomo Putri, Eka Lestari Hafqi Riansyah, Ananda Adi Rika Lidyah Rusman, Hedar Sudi, Mohamad Surahman, Bambang Syafrul Antoni Ummu Kalsum Upik Djaniar Zaman, Delfian Zul Ihsan Mu'arrif