Abstract In the current economic context, marked by a significant acceleration of digital transformation, artificial intelligence (AI) is increasingly integrated into business processes, including audit activities. This paper aims to analyze the challenges of using AI in the audit process within companies. Through this research, we aimed to conduct a bibliometric analysis of the literature on the use of AI in auditing. This study performs mapping analyses using VOSviewer software starting from the concepts of “audit” and “artificial intelligence”. The analysis was performed through a quantitative research methodology applied to a sample of a total of 422 research documents published between 1992 and 2024, extracted from the Web of Science (WOS) online database. Recent academic publications highlight three main themes: the presence of artificial intelligence (AI), its role in audit work and concerns about the limits of technology in audit. This study provides information for policy makers, researchers, students and auditors on how AI can be integrated into audit activities, providing findings and suggestions for its application. The paper contributes to the audit literature on AI by highlighting its ability to analyze large data sets. However, it also highlights the lack of clear limitations and ethical guidelines, which are necessary to prevent AI from making independent decisions. Although AI learns autonomously and adapts, it lacks human ethics, being linked to the goals and conditions set by humans. Thus, responsibility should be shared between humans and AI. Research suggests that the use of AI in auditing needs to be adapted to ensure ethical decision making.
Florea et al. (Tue,) studied this question.
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