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All Journal Journal of Innovative and Creativity
Kesuma, Ningrum Trija
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Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Kecerdasan Buatan Sebagai Penggerak Inovasi Dalam Praktik Audit Kontemporer Sembiring, Sisi Maghfirah Rahmah; Sukma, Nurul Mizna; Cahyo, Rico Dwi; Kesuma, Ningrum Trija
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6966

Abstract

This study aims to examine the role of artificial intelligence as a driver of innovation in contemporary auditing practices. The research method used is a Systematic Literature Review (SLR) of reputable scientific articles obtained from the Scopus, Web of Science, and Google Scholar databases. The literature selection process was carried out systematically through the stages of identification, screening, eligibility, and inclusion. The results of the study show that the application of AI in auditing can improve the efficiency, accuracy, and quality of audits, particularly in data processing, risk assessment, and anomaly detection. However, the implementation of AI still faces challenges in the form of human resource readiness, data quality and security, as well as ethical and regulatory issues. This study emphasises that the successful integration of AI in auditing requires technological support, auditor competence, and an adequate regulatory framework.
Co-Authors Cahyo, Rico Dwi Sembiring, Sisi Maghfirah Rahmah Sukma, Nurul Mizna