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Ethical Risks Of Ai In Internal Audit Through The Lens Of Literature

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  • Marius-Sorin CIUBOTARIU

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Cristina-Raluca CERNOVSCHI

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

Against the backdrop of rapid advances in smart technologies, which have begun to be used in almost all areas, especially in the business environment, a number of concerns have arisen regarding the impact of artificial intelligence systems on the ethical values of an organization, generating an increasingly discussed topic in the specialized literature. In this context, internal auditing, responsible for assessing and ensuring the compliance of organizational processes, becomes the cornerstone in identifying and minimizing the ethical risks generated by artificial intelligence. This study aims to identify and analyze the ethical challenges arising from the automation of activities, as well as to highlight the immediate need to adapt the skills of internal auditors and traditional audit practices in order to effectively manage the impact of AI on organizational integrity. To achieve this goal, we adopted a methodology based on a systematic review of the literature, and the results have been summarized in a synthesis of emerging ethical challenges, which serve as starting points for internal auditors in understanding and recognizing the evolution of their professional role and which diminish the existing gaps in academia on this subject.

Suggested Citation

  • Marius-Sorin CIUBOTARIU & Cristina-Raluca CERNOVSCHI, 2025. "Ethical Risks Of Ai In Internal Audit Through The Lens Of Literature," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 13(2), pages 155-162, June.
    • Handle: RePEc:scm:ejafbu:v:13:y:2025:i:2:p:155-162
    DOI: 10.4316/EJAFB.2025.13217
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    References listed on IDEAS

    as
    1. Cristina-Raluca Cernovschi & Marius-Sorin Ciubotariu & Svetlana Mihaila, 2025. "Integrating Cybersecurity Into Internal Audit Through A Self-Assessment Tool Based On A Systematic Literature Review," Economy and Sociology, The Journal Economy and Sociology, issue 1, pages 43-54.
    2. Zulkiffly Baharom, 2025. "The Transformative Role of Artificial Intelligence in Internal Auditing: A Critical Review," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(6), pages 2953-2966, June.
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