Artificial Intelligence in Auditing Serving Management, Accounting, and Financial Needs

Artificial intelligence (AI) is profoundly transforming audit practices, introducing new opportunities and challenges. This article examines the relationship between AI and auditing from a theoretical perspective, drawing on the conceptual frameworks of intelligent systems theory and machine learning. These theories demonstrate how AI systems can simulate human cognitive processes, analyse massive amounts of data, and identify anomalies that would otherwise go undetected by traditional methods. From a managerial perspective, AI enables the automation of repetitive tasks, freeing auditors to focus on more complex strategic analyses. However, the integration of AI in auditing raises significant ethical concerns, particularly regarding transparency and accountability in the event of errors. Additionally, the rapid evolution of these technologies requires audit professionals to update their skills to effectively adapt to these new tools. The article concludes that AI, when properly governed and utilized, is a critical driver for enhancing the efficiency, accuracy, and trust in the audit process, while also addressing current managerial, accounting, and financial challenges.

EL MALALI, Fatima Zahrae; NAFZAOUI, Mohamed Achraf

Revue Internationale des Sciences de Gestion (2025)

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