With the expansion of digital technologies, Information Technology (IT) auditing has become a core pillar of financial oversight and internal control within organizations. The rapid development of Big Data, digital financial systems, electronic banking, and blockchain technology has introduced new levels of complexity and significant challenges for traditional auditing approaches. In this context, Artificial Intelligence (AI) and Machine Learning (ML) have emerged as transformative technologies, playing a critical role in enhancing audit accuracy, reducing human error, and optimizing auditing processes. This study adopts a review-based approach and employs a systematic literature review methodology to examine the applications of artificial intelligence in IT auditing, along with its benefits, challenges, and future prospects. Data were collected from reputable international academic sources and analyzed using qualitative analysis techniques. Accordingly, various machine learning models, Natural Language Processing (NLP) methods, and Big Data analytics techniques were comparatively evaluated to assess their effectiveness in auditing processes. The findings indicate that machine learning algorithms significantly outperform traditional auditing methods in fraud detection, financial pattern analysis, risk assessment, and financial report processing. Moreover, NLP enables the rapid and accurate analysis of financial documents, while Big Data analytics facilitates the identification of financial anomalies across large and complex datasets. Despite these advantages, the widespread implementation of AI-based auditing systems faces several challenges, including high implementation costs, technical complexity, legal constraints, ethical concerns, and the need for specialized training of auditors. These barriers remain critical factors limiting the large-scale adoption of artificial intelligence in IT auditing practices.
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Ahangari,M. (2025). Innovative Developments in IT Auditing: The Role of Artificial Intelligence in Enhancing Digital Auditing Processes. Journal of Information System and Technology Auditing, 1(2), 314-326. doi: 10.22034/jista.2026.506216.1014
MLA
Ahangari,M. . "Innovative Developments in IT Auditing: The Role of Artificial Intelligence in Enhancing Digital Auditing Processes", Journal of Information System and Technology Auditing, 1, 2, 2025, 314-326. doi: 10.22034/jista.2026.506216.1014
HARVARD
Ahangari M. (2025). 'Innovative Developments in IT Auditing: The Role of Artificial Intelligence in Enhancing Digital Auditing Processes', Journal of Information System and Technology Auditing, 1(2), pp. 314-326. doi: 10.22034/jista.2026.506216.1014
CHICAGO
M. Ahangari, "Innovative Developments in IT Auditing: The Role of Artificial Intelligence in Enhancing Digital Auditing Processes," Journal of Information System and Technology Auditing, 1 2 (2025): 314-326, doi: 10.22034/jista.2026.506216.1014
VANCOUVER
Ahangari M. Innovative Developments in IT Auditing: The Role of Artificial Intelligence in Enhancing Digital Auditing Processes. JSITA, 2025; 1(2): 314-326. doi: 10.22034/jista.2026.506216.1014
