The use of artificial intelligence in the field of auditing—a mini-study

Abstract

The integration of Artificial Intelligence (AI) into control and auditing activities marks a fundamental transformation in the field of financial oversight. This article examines the strategic advantages and challenges associated with adopting AI in auditing processes, with a focus on automation, data analytics, error detection and predictive modeling. From a multidisciplinary perspective, the study highlights how AI is reshaping traditional auditing practices by enhancing accuracy, efficiency and real-time decision-making capabilities. The analysis draws on both current scientific literature and concrete examples implemented by established auditing firms, emphasizing the need to adapt the regulatory framework, strengthen professional competencies and define clear ethical principles and standards for the use of AI. The research methodology is based on the analysis of case studies that illustrate the application of artificial intelligence in auditing processes. The findings indicate that artificial intelligence does not replace the auditor’s professional judgment, but acts as a transformative factor, facilitating the adaptation of the profession to the demands of a digitalized financial environment. The paper makes an important contribution through its multidisciplinary approach to the role of AI in auditing, combining theoretical perspectives with practical applications. This exploratory study provides insights into how emerging technologies are transforming auditing. The study’s conclusions outline new directions for future research in the field, with relevant implications for professionals, the scientific community and stakeholders involved in the educational process.