The role of artificial intelligence integration in accounting information systems in enhancing internal audit effectiveness
Keywords:
Artificial Intelligence, Sistem Informasi Akuntansi, Audit Internal, Fraud Detection, Efektivitas AuditAbstract
Artificial Intelligence (AI), the foundation of digital business accounting because it brings changes in the fields of accounting and auditing. The application of AI in Accounting Information Systems (AIS) provides a great opportunity for organizations to improve the quality of financial data processing, information accuracy, and the effectiveness of internal control. Accounting Information Systems integrated with AI technology are able to process large amounts of data quickly and accurately, and identify transaction patterns and anomalies that are difficult to detect through conventional methods. Internal audit as a supervisory function has a crucial role in ensuring the reliability of financial reports, regulatory compliance, and the effectiveness of internal control. However, transaction complexity and resource limitations often pose challenges in audit implementation. The use of Artificial Intelligence in internal audits enables the implementation of continuous auditing and continuous monitoring, so that auditors can analyze the entire data population in real-time. This increases audit coverage and reduces the risk of undetected errors and fraud. Fraud detection is a crucial aspect in internal audits considering the impact of fraud that can harm organizations financially and reputationally. AI technology, through machine learning and data analytics, is able to detect indications of fraud based on transaction patterns, unusual behavior, and financial data irregularities. With an AI-based fraud detection system, organizations can obtain early warnings and take preventive measures more effectively. The integration of Artificial Intelligence into Accounting Information Systems and internal audit contributes to increased audit effectiveness. Internal auditors can focus on strategic analysis and provide value-added recommendations to management. Thus, the application of AI not only improves the efficiency of the audit process but also strengthens the quality of internal controls and stakeholder confidence in financial information.
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