Artificial intelligence in the field of internal audit

Vanya Hristova ()
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Vanya Hristova: University of Economics – Varna/Accounting Department, Bulgaria

ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY, 2025, issue 1, 246-253

Abstract: With the increasing pressure on internal audit to help drive value for organizations that have an internal audit function, interest in artificial intelligence and its role in achieving this goal has grown in recent years. With algorithms for pattern recognition and data processing, artificial intelligence has the potential to help internal auditors more effectively identify areas of risk and perform many other tasks at rapid speed.

Keywords: Artificial intelligence (AI); internal audit; control; risks (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:acctnc:y:2025:i:1:p:246-253

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