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Contributions to the Improvement of the Process of Internal Audit at Public Educational Entities by Using Chatbots

Author

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  • Anisoara – Elena Pavelescu (Belbe)

    ("Valahia" University of Targovişte, Doctoral School of Economic Sciences and Humanities, Accounting, Romania)

Abstract

This paper explores the impact of implementing chatbots in the internal audit process of public education entities. The study analyzes the efficiency and effectiveness of chatbots in optimizing audit operations, highlighting benefits such as increasing efficiency, improving audit quality and facilitating communication between auditors and institution staff. The results highlight the significant contributions of chatbots in reducing administrative burdens, saving resources and creating a more transparent and adaptable audit process. The paper provides relevant insights for public entities seeking to integrate emerging technologies into their internal audit practices, highlighting the importance of chatbots in the effective evolution of this field.

Suggested Citation

  • Anisoara – Elena Pavelescu (Belbe), 2023. "Contributions to the Improvement of the Process of Internal Audit at Public Educational Entities by Using Chatbots," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 833-840, December.
  • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:833-840
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    More about this item

    Keywords

    chatbots; AI; audit; public entities; education;
    All these keywords.

    JEL classification:

    • I21 - Health, Education, and Welfare - - Education - - - Analysis of Education
    • I25 - Health, Education, and Welfare - - Education - - - Education and Economic Development
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • O36 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Open Innovation

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