THE ROLE OF AI IN IMPROVING AUDITING: A SYSTEMATIC LITERATUR REVIEW

Abstract

The purpose of this research is to find out how the role of AI in improving audits. The method used in this research is the Systematic Literature Review (SLR) method. Data is obtained from the review of research journal articles related to the latest information related to the role of Artifical Intelligency in helping auditors to facilitate work in the audit process. Based on the results of the study, it was found that AI can provide the potential to improve and provide convenience in the world of auditing. AI can be used to analyze financial data, and the use of AI increases the level of more effective auditing of protocols and saves more computing resources for the audit system.AI