Title

AI-Enhanced Audit Inquity: A Research Note

Document Type

Article

Publication Date

11-1-2018

Publication Title

Journal of Emerging Technologies in Accounting

Volume

15

Issue

2

First page number:

111

Last page number:

116

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.

Keywords

Artificial Intelligence; Continuous auditing; Audit inquiry; Markov models

Disciplines

Artificial Intelligence and Robotics

Language

English

UNLV article access

Search your library

Share

COinS