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Artificial intelligence is reshaping internal audit processes by automating tasks and improving overall efficiency. Research shows that investments in AI correlate with improved audit quality and reduced costs. However, the paper also discusses ethical dilemmas and potential risks, including reduced human oversight and the protection of trade secrets. The balance between AI’s innovative potential and the preservation of confidential information in corporate environments is discussed. It concludes that AI significantly improves audit efficiency and accuracy but requires careful consideration of ethical and security implications. This paper highlights the challenges and key benefits of using artificial intelligence in internal audits.
Jeremić et al. (Mon,) studied this question.