首页|Research from Corvinus University Has Provided New Data on Artificial Intelligen ce (Artificial intelligence and the future of the internal audit function)
Research from Corvinus University Has Provided New Data on Artificial Intelligen ce (Artificial intelligence and the future of the internal audit function)
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By a News Reporter-Staff News Editor at Robotics & Machine Learning Daily News Daily News-New research on artificial intelligenc e is the subject of a new report. According to news originating from Corvinus Un iversity by NewsRx correspondents, research stated, "Artificial intelligence (AI ) can support the company's internal audit function (IAF) by delivering substant ial strategic oversight, minimizing manual procedures, and making possible addit ional value-added auditing service. Currently, there are research gaps in the li terature, such as limited studies on the topic, low AI adoption rates in the IAF across different countries and regions, and a shortage of comprehensive framewo rks for effectively using AI in the IAF." The news reporters obtained a quote from the research from Corvinus University: "Hence, this review work aims to fill the research gap by offering an outline of research avenues on the topic in the literature and suggesting a new compressiv e framework for the effective use of AI in the IAF. This paper undertakes a syst ematic literature review (SLR) approach and aspires to highlight the state of re search on the use of AI in the IAF, to deliver insight for scholars and industry experts on the issue, and to reveal the implications for IAF of the new AI tech nology. Moreover, to quickly make artificial intelligence work in internal audit functions, the CACS framework was recommended with attributes such as commitmen t, access, capability, and skills development (CACS). This work provides signifi cant contributions for guiding future research directions and the development of theoretical foundations for the IAF field. On a practical level, the work will help internal auditors to assess and understand the potential advantages and ris ks of implementing AI in their organization's IAF. For regulators, this review s hould prove useful for updating regulations on internal auditing in the context of using advanced technology such as AI and for ensuring the compliance of inter nal auditing practices to the evolving technology."
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