Artificial Intelligence and Public Sector Auditing: Challenges and Opportunities for Supreme Audit Institutions

Dolores Genaro-Moya, Antonio Manuel López-Hernández () and Mariia Godz
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Dolores Genaro-Moya: Department of International and Spanish Economics, Faculty of Economics and Business Studies, University of Granada, 18071 Granada, Spain
Antonio Manuel López-Hernández: Department of Accounting and Finance, Faculty of Economics and Business Studies, University of Granada, 18071 Granada, Spain
Mariia Godz: Department of Computer Science and Artificial Intelligence, School of Computer and Telecommunication Engineering, University of Granada, 18014 Granada, Spain

World, 2025, vol. 6, issue 2, 1-19

Abstract: The application of artificial intelligence (AI) is growing exponentially in public entities, contributing to the improvement of the design and provision of services, as well as to the internal management and efficiency of public institutions. However, the potential of artificial intelligence systems for the public sector also entails a set of risks related, among other areas, to privacy, confidentiality, security, transparency or bias and discrimination. The Supreme Audit Institutions (SAIs), when auditing public services and policies, must adapt their human and technological resources to this new scenario. This paper analyses the implications of AI penetration in the public sector, as well as the challenges that these technological developments pose to SAIs to improve effectiveness and efficiency in their auditing tasks. This paper presents a conceptual and exploratory analysis, informed by documentary evidence and case illustrations. Given the dynamic evolution of AI research, the findings should be interpreted as a contribution to ongoing debates, rather than definitive conclusions. It also reviews the status of the audits of systems based on algorithms carried out by some SAIs.

Keywords: artificial intelligence; machine learning; supreme audit institutions; public auditing (search for similar items in EconPapers)
JEL-codes: G15 G17 G18 L21 L22 L25 L26 Q42 Q43 Q47 Q48 R51 R52 R58 (search for similar items in EconPapers)
Date: 2025
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