Effect Of Artificial Intelligence On Auditing Processes Integration

The study will examine how artificial intelligence (AI) has an influence relating to the integration of auditing processes with specific reference to how AI has influenced audit efficiency and satisfaction with audit service among the auditors; and how efficiently the audit service is performed. The method of a quantitative research was adopted, where a well-formed questionnaire was used to collect the responses of 120 individuals among different branches of auditing and accounting. Descriptive statistics, ANOVA, contingency analysis, and regression analysis were used to analyze the data and come up with meaningful conclusions by reviewing relationships. The results suggest that AI can boost the level of auditing efficiency considerably through automating repetitive operations, enhancing the pace and accuracy of examining data, and upgrading the risk assessement process. The satisfaction with AI tools by auditors depends mainly on the usability of the system, its reliability, security of data, and the extent to which adoption of technology provided as background support in the organization. Moreover, AI has a beneficial effect on the quality of audit services since the turnaround time decreases as does the accuracy of the financial assessment along with the possibility of more conversant and timely decisions made through AI. The research findings affirm that, AI has the capability to enable the reduction of burdens in the audit process, use of relevant resources, and enhanced audit reports on accuracy and value-added work that, in turn, enhances assurance and accountability in finance-related reports. It is also proposed that the audit firms would implement further investments in up-to-date AI technologies, recruit and train the audit professionals, integrate well with the current systems, and provide continual assessment systems as well to maximize the effects of the AI. The potential future impacts of the use of AI, sectoral differences, and the introduction of new technologies in the auditing sector could also be investigated later on.

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