Akademik Veri Yönetim Sistemi
3rd International Public Internal Audit Congress “Human and Artificial Intelligence: Changing Roles and New Capabilities in Internal Audit, Ankara, Türkiye, 02 Temmuz 2024, ss.43, (Özet Bildiri)
Digital transformation is driving many professions to intelligently adapt and maximize the benefits of recent technological advancements, such as
Artificial Intelligence (AI). AI technologies offer numerous advantages to internal auditing, including increased audit quality and efficiency.
Although AI has garnered significant interest due to its potential benefits, there are also barriers to adopting AI in internal auditing, such as the
perceived limited control over 'black-box' algorithms. According to the Systematic Literature Review (SLR) conducted in this study, the adoption
of AI in internal auditing remains underexplored, with only a few studies investigating the influencing factors of AI adoption in this field.
Understanding these influencing factors is pivotal for internal auditors to optimize their practices effectively. Therefore, this study attempts to
investigate the factors influencing the adoption of AI in internal auditing by utilizing the Technology–Organization–Environment (TOE) framework.
Based on this framework, a research model is developed, constituting factors categorized under technology, organization, and environment contexts.
By shedding light on these factors, this study enriches both professional and academic understanding of AI adoption and utilization in internal
auditing, offering insights to enhance practices and inform future research endeavors.