Internal Audit Role in Artificial Intelligence

Carataș Maria Alina (), Spătariu Elena Cerasela () and Gheorghiu Gabriela ()
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Carataș Maria Alina: “Andrei Șaguna†University of Constanta
Spătariu Elena Cerasela: “Ovidius†University of Constanta
Gheorghiu Gabriela: “Ovidius†University of Constanta

Ovidius University Annals, Economic Sciences Series, 2018, vol. XVIII, issue 1, 441-445

Abstract: The paper aims to emphasize the transformations occurring in the internal audit field at globallevel, in these changing times, due to machine intelligence development. The artificial intelligencetechnology impact on businesses is huge, providing opportunities and challenges altogether. Theinternal audit is changing, the auditors need to understand the basics of artificial intelligence, toidentify their the roles they ought to play and the exposure they take, risks and opportunities of AI;they need to get ready for the change, reshape their role and adapt to process automation.

Keywords: internal audit; artificial intelligence; machine learning; augmented intelligence; cybersecurity (search for similar items in EconPapers)
JEL-codes: F60 J01 M42 M48 O3 Q55 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xviii:y:2018:i:1:p:441-445

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