The Role of Artificial Intelligence in Accelerating Internal Audit Processes
DOI:
https://doi.org/10.31150/ajebm.v8i8.3914Keywords:
Artificial Intelligence, Internal Audit, Risk ManagementAbstract
This paper shows how artificial intelligence (AI) is changing internal audit functions by improving both quality and quantity in auditing all over the world. With the pace at which organizations are adopting AI since its arrival, internal auditing has also gone ahead to improve data analysis, risk identification, compliance tracking, and process optimization by the use of artificial intelligence. This research specifically focuses on error detection and streamlining audit procedures with AI, and on the integration of artificial intelligence with existing audit frameworks. Data for this research were collected through a questionnaire whose responses were analysed using SPSS software. The results showed that artificial intelligence significantly sped up internal audit processes; besides, findings also revealed the existence of an evident association between the use of AI and reduced audit preparation time, as well as that on AI adoption-and enhanced management of risks related to accounting operations.
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Copyright (c) 2025 Yusra Hadi Ibrahim, Hanan Salih Jabur
This work is licensed under a Creative Commons Attribution 4.0 International License.
