The Integration of Artificial Intelligence in Financial Auditing to Optimize Efficiency, Risk Management, and Transparency

Housseni Wague () and Azzeddine Allioui ()
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Housseni Wague: ESCA Ecole de Management, Morocco
Azzeddine Allioui: ESCA Ecole de Management, Morocco

RAIS Conference Proceedings 2022-2025 from Research Association for Interdisciplinary Studies

Abstract: The financial audit landscape is changing rapidly, driven by globalization, technological innovation, and the growth of financial data. Traditional auditing methods are struggling to keep pace with this growing complexity, driving the need for a more efficient and accurate approach. Artificial intelligence (AI) plays a crucial role in addressing these challenges. This analysis explores the varied impact of AI on financial auditing, highlighting trends, challenges, and opportunities. By examining academic studies, empirical research and real-life cases, this article reveals significant transformations brought about by AI in financial auditing. Its integration does not simply replace human expertise but offers synergistic collaboration. AI enables auditors to extract deep insights from financial data, highlighting risks and promoting transparency in organizations. As the financial world moves towards digitalization, the partnership between human auditors and AI promises to profoundly reshape the future of financial auditing.

Keywords: artificial intelligence; financial auditing; financial data analysis; audit risk; data management; financial regulation (search for similar items in EconPapers)
Pages: 9 pages
Date: 2025-08
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Published in Proceedings of the 41st International RAIS Conference on Social Sciences and Humanities, August 7-8, 2025, pages 190-198

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