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The state of artificial intelligence in public audit: Evidence from selected countries and the European Union

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  • Maria Eugenia Heyaca
  • Andrea Pallotta

Abstract

This paper examines how public audit institutions are exploring the use of artificial intelligence (AI) to strengthen oversight and improve audit processes. Drawing on consultations with 15 institutions across 14 countries and the European Union, it reviews emerging AI applications in areas such as anomaly detection, document processing, knowledge management and predictive risk assessment. The findings show that while AI adoption in public audit remains at an early stage, experimentation is expanding and many institutions are integrating AI within broader digital transformation efforts. However, a gap remains between pilot projects and scalable operational deployment. Key challenges include fragmented data systems, limited internal technical expertise and evolving governance frameworks. Strengthening data governance, digital infrastructure and internal development capacity will be critical for audit institutions seeking to responsibly scale AI while maintaining transparency, accountability and public trust.

Suggested Citation

  • Maria Eugenia Heyaca & Andrea Pallotta, 2026. "The state of artificial intelligence in public audit: Evidence from selected countries and the European Union," OECD Artificial Intelligence Papers 58, OECD Publishing.
    • Handle: RePEc:oec:comaaa:58-en
    DOI: 10.1787/f4a6c658-en
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