Journal of Information System and Technology Auditing

Journal of Information System and Technology Auditing

Integration of Artificial Intelligence in Auditing: Challenges and Benefits

Document Type : Review

Authors
Ali Rahmani 1
Samira Maanavi 2
Nafiseh Haddadi 2
1 Professor, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran
2 Ph.D.Student, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran
10.22034/jista.2025.528769.1051
Abstract
The primary objective of this study is to examine the challenges and benefits of utilizing artificial intelligence (AI) as an emerging technology in the field of auditing. As one of the most advanced contemporary technologies, AI has had a significant impact on various industrial and service sectors, particularly in accounting and auditing. With rapid advancements in machine learning algorithms, natural language processing, and big data analytics, AI has enhanced traditional auditing processes and introduced innovative solutions to improve efficiency and accuracy. Leading accounting firms such as PwC, Ernst & Young, KPMG, and Deloitte have invested over $9 billion in recent years in the development of AI-driven auditing solutions. AI has the potential to redefine and optimize auditing processes, contributing to improved quality and reduced operational costs. However, its adoption in auditing faces challenges such as accountability and traceability, ethical considerations, the need for regulatory frameworks, and resistance to change. This study, through a review of existing research on AI applications in auditing, identifies the key risks and benefits associated with the integration of this technology into the field.
Keywords
Auditing
Artificial Intelligence
Benefits
Challenges
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  • Receive Date 05 February 2025
  • Revise Date 06 June 2025
  • Accept Date 02 September 2025
  • Publish Date 22 June 2025