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From Basics To Intelligent Tools: Accounting Information And Ai In Public‐Sector Internal Auditing

Author

Listed:
  • Ivan Dionisijev

    (Faculty of Economics-Skopje, Ss. Cyril and Methodius University in Skopje, North Macedonia)

  • Zorica Bozhinovska Lazarevska

    (Faculty of Economics-Skopje, Ss. Cyril and Methodius University in Skopje, North Macedonia)

  • Todor Tocev

    (Faculty of Economics-Skopje, Ss. Cyril and Methodius University in Skopje, North Macedonia)

Abstract

This study examines the integration of artificial intelligence (AI) in public sector internal auditing, focusing on the extent of AI adoption, the types of AI tools used, and the challenges faced by auditors in implementation. The research employs both descriptive statistical analysis and inferential techniques, including Spearman’s correlation and ANOVA, to assess the relationships between AI adoption and institutional factors. Findings indicate that while data analytics is the most commonly used AI tool, a significant proportion of respondents do not utilize AI in their auditing practices. The primary barriers to AI adoption include a lack of training, high costs, and concerns regarding data privacy. The study further reveals that AI usage varies depending on the type of institution in which they work. These insights contribute to the ongoing discussion on digital transformation in auditing, emphasizing the need for enhanced training programs and strategic investments to facilitate AI integration.

Suggested Citation

  • Ivan Dionisijev & Zorica Bozhinovska Lazarevska & Todor Tocev, 2025. "From Basics To Intelligent Tools: Accounting Information And Ai In Public‐Sector Internal Auditing," Proceedings of the International Conference "Economic and Business Trends Shaping the Future" 002, Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje.
    • Handle: RePEc:aoh:conpro:2025:i:6:p:22-45
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    References listed on IDEAS

    as
    1. Frey, Carl Benedikt & Osborne, Michael A., 2017. "The future of employment: How susceptible are jobs to computerisation?," Technological Forecasting and Social Change, Elsevier, vol. 114(C), pages 254-280.
    2. Anastassia Fedyk & James Hodson & Natalya Khimich & Tatiana Fedyk, 2022. "Is artificial intelligence improving the audit process?," Review of Accounting Studies, Springer, vol. 27(3), pages 938-985, September.
    3. Bernd W. Wirtz & Jan C. Weyerer & Carolin Geyer, 2019. "Artificial Intelligence and the Public Sector—Applications and Challenges," International Journal of Public Administration, Taylor & Francis Journals, vol. 42(7), pages 596-615, May.
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    Keywords

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    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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