IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxviiiy2018i1p441-445.html
   My bibliography  Save this article

Internal Audit Role in Artificial Intelligence

Author

Listed:
  • CarataÈ™ Maria Alina

    (“Andrei Șaguna†University of Constanta)

  • Spătariu Elena Cerasela

    (“Ovidius†University of Constanta)

  • Gheorghiu Gabriela

    (“Ovidius†University of Constanta)

Abstract

The paper aims to emphasize the transformations occurring in the internal audit field at globallevel, in these changing times, due to machine intelligence development. The artificial intelligencetechnology impact on businesses is huge, providing opportunities and challenges altogether. Theinternal audit is changing, the auditors need to understand the basics of artificial intelligence, toidentify their the roles they ought to play and the exposure they take, risks and opportunities of AI;they need to get ready for the change, reshape their role and adapt to process automation.

Suggested Citation

  • CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Gheorghiu Gabriela, 2018. "Internal Audit Role in Artificial Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 441-445, July.
    • Handle: RePEc:ovi:oviste:v:xviii:y:2018:i:1:p:441-445
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2018/08/2-4.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Kuang-Hua Hu & Fu-Hsiang Chen & Ming-Fu Hsu & Gwo-Hshiung Tzeng, 2023. "Governance of artificial intelligence applications in a business audit via a fusion fuzzy multiple rule-based decision-making model," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-31, December.

    More about this item

    Keywords

    internal audit; artificial intelligence; machine learning; augmented intelligence; cybersecurity;
    All these keywords.

    JEL classification:

    • F60 - International Economics - - Economic Impacts of Globalization - - - General
    • J01 - Labor and Demographic Economics - - General - - - Labor Economics: General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xviii:y:2018:i:1:p:441-445. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.