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March 12, 2026Accounting and AuditingOpen Access

Integrating Artificial Intelligence in Audit Workflow: Opportunities, Architecture, and Challenges: A Systematic Review

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Authors

AAAshif AnwarMAMuhammad Osama Akeel

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Overview

A systematic review explores the integration of AI technologies in audit workflows, suggesting implications for effectiveness and efficiency.

Key Points

  • The central aim is to review and synthesize research on AI applications in the auditing field to understand their impact on workflows and challenges.
  • Conducted a systematic review of 100 peer-reviewed articles from 2015 to 2025
  • Utilized PRISMA guidelines for database selection and data extraction
  • Performed thematic analysis on the extracted data
  • Machine learning significantly enhances anomaly detection and predictive analytics within audits
  • Natural language processing improves document analysis for audits
  • Robotic process automation streamlines audit planning and execution
  • Evidence shows improved detection capabilities and efficiency in auditing tasks
  • Common AI architectural models for auditing processes are delineated, highlighting integration pathways

Cite This Study

Anwar et al. (2026) studied this question.

synapsesocial.com/papers/69b2589696eeacc4fcec8569https://doi.org/10.3390/accountaudit2010004
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