This analysis reveals how artificial intelligence improves risk identification in internal audits, suggesting enhanced organizational value.
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.
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Vanya Hristova (2025) studied this question.
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