THE ABILITY OF ARTIFICIAL INTELLIGENCE (AI) IN IMPROVING AUDITOR PERFORMANCE: LITERATURE STUDY

Abstract

The literature study focuses on the ability of Artificial Intelligence (AI) to improve auditor performance. This study uses Systematic Literature Review (SLR) as a research data search instrument, then bibliometric literature as a data processor analyzed by VOSviewer software. The analysis of this research data using VOSviewer software is used to analyze articles that have been collected through the Scopus database which is taken as a reference for researchers. This study found that AI has significant potential to automate the audit process, auditor performance, improve efficiency, accuracy, and audit quality by detecting anomalies and strengthening data-based decision making. However, the implementation of AI in audit practice faces challenges, including limited auditor skills, dependence on high-quality data and ethical issues related to privacy and transparency. Adequate regulation and control are needed to ensure that the integration of AI runs in accordance with professional audit standards. This study contributes to enriching the literature related to AI by providing insight into the benefits and challenges of implementing AI in improving auditor performance and recommending the need for competency adaptation and the development of a new framework for optimizing AI technology.