Contributions to the Improvement of the Process of Internal Audit at Public Educational Entities by Using Chatbots

Anisoara – Elena Pavelescu (Belbe) ()
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Anisoara – Elena Pavelescu (Belbe): "Valahia" University of Targovişte, Doctoral School of Economic Sciences and Humanities, Accounting, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 2, 833-840

Abstract: This paper explores the impact of implementing chatbots in the internal audit process of public education entities. The study analyzes the efficiency and effectiveness of chatbots in optimizing audit operations, highlighting benefits such as increasing efficiency, improving audit quality and facilitating communication between auditors and institution staff. The results highlight the significant contributions of chatbots in reducing administrative burdens, saving resources and creating a more transparent and adaptable audit process. The paper provides relevant insights for public entities seeking to integrate emerging technologies into their internal audit practices, highlighting the importance of chatbots in the effective evolution of this field.

Keywords: chatbots; AI; audit; public entities; education (search for similar items in EconPapers)
JEL-codes: I21 I25 M42 O36 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:833-840

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