Ai-Enhanced Audit Inquiry: A Research Note

Keywords

Artificial intelligence; Audit inquiry; Continuous auditing; Markov models

Abstract

Artificial intelligence (AI) and machine learning (ML) are transforming organizations and will soon transform auditing. Many promising areas of AI and ML are within the continuous auditing context. However, the field has yet to recognize how AI and ML can be used for audit inquiry, an essential feature of both traditional audits and continuous auditing. In this research note, we discuss the potential viability of AI-enhanced audit inquiry using ‘‘bots’’ that automatically generate audit inquiries as well as evaluate client responses. In addition, we discuss opportunities for future research in this specific area of automated auditing.

Publication Date

9-1-2018

Publication Title

Journal of Emerging Technologies in Accounting

Volume

15

Issue

2

Number of Pages

111-116

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.2308/jeta-52310

Socpus ID

85070769716 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/85070769716

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