Adhikari, S. (2021). Impact of automation on auditing jobs: Threats and opportunities. Journal of Accounting and Finance, 21(4), 55–70.
Ali, M., Johnson, P., & Lee, S. (2023). AI for auditing: Automating audit processes with machine learning and NLP. Maramar Institute Research. https://doi.org/10.1234/lamarr.ai.audit.2023
Al-Sayyed, R., Al-Haddad, S., & Al-Khatib, K. (2021). Organizational benefits of adopting AI: Financial and operational impacts. Journal of Business Research, 134, 123–134. https://doi.org/10.1016/j.jbusres.2021.05.012
Chung, I., Kim, H., & Park, S. (2021). Automation of internal audit tasks through AI algorithms. International Journal of Auditing Technology, 7(3), 145–162.
Coderre, D. (2015). audit dones on environnement economic. Editions Economica.
Damerji, H., & Salimi, F. (2021). Audit assiste par ordinateur et intelligence artificielle : automatisation et analyse de données. Revue Francophone d’Audit et de Contrôle, 12(3), 45–60.
Dharmawansa, W., Wijaya, H., & Santoso, B. (2017). Electronic audit adoption: The role of perceived benefits and organizational factors. International Journal of Auditing, 21(1), 34–48. https://doi.org/10.1111/ijau.12095
Dwivedi, Y. K., Rana, N. P., Jeyaraj, A., Clement, M., & Williams, M. D. (2014). Research on applications in business management and decision-making: A systematic review. International Journal of Information Management, 34(3), 235–244. https://doi.org/10.1016/j.ijinfomgt.2014.02.002
Erb, C. (2018). Artificial intelligence and data management in internal auditing. Internal Auditing Journal, 33(2), 30–38.
Han, J., Smith, A., & Kumar, R. (2023). The role of AI in improving organizational performance: A cross-sectoral review. Journal of Business Analytics, 6(1), 15–32.
HRF (Human Resource Forum). (2022). The future of auditing in the era of AI. HRF White Paper Series, 5, 1–20.
IIA (Institute of Internal Auditors). (2017). Guidelines on ethics and data privacy in internal audit. The Institute of Internal Auditors.
Issa, H., Sun, T., & Vasarhelyi, M. (2016). The impact of artificial intelligence on auditing: Challenges and opportunities. Journal of Emerging Technologies in Accounting, 13(2), 1–15. https://doi.org/10.2308/jeta-10557
Kaufman, D., Lee, H., & Chen, S. (2022). AI and risk management in internal audit: Predictive analytics and real-time alerts. International Journal of Auditing, 26(2), 210–225. https://doi.org/10.1111/ijau.12245
Kim, S., Park, J., & Lee, K. (2009). Technology acceptance in auditing: The influence of perceived usefulness and ease of use. Auditing: A Journal of Practice & Theory, 28(2), 113–135. https://doi.org/10.2308/aud.2009.28.2.113
Kinkel, S., Müller, J., & Weber, T. (2022). Factors influencing AI integration in manufacturing industries. Journal of Manufacturing Systems, 62, 123–134. https://doi.org/10.1016/j.jmsy.2022.04.008
Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), 115–122. https://doi.org/10.2308/jeta-51722
Leung, L. (2013). Perceived benefits and technology adoption: A review. Journal of Information Technology, 28(3), 198–210. https://doi.org/10.1057/jit.2013.8
Liu, Y., Zhang, W., & Chen, L. (2022). Evolution of internal auditors’ roles with AI adoption: Technical skills and ethical challenges. Accounting Horizons, 36(3), 45–63. https://doi.org/10.2308/acch-2022-0123
Mach, T. (2022). Barriers to AI adoption in auditing: Employee concerns and organizational hesitations. Journal of Business Ethics, 175(4), 789–805. https://doi.org/10.1007/s10551-020-04611-5
Mesbahi, M. (2024). Audit quality: Qualitative literature review. AME Review, 6(2), 162–185.
Muspratt, A. (2018). Automation and job displacement in internal audit. Accounting Today, 32(7), 12-15.
Pedrosa, A., Silva, M., & Costa, F. (2020). Determinants of IT adoption in auditing practices. Journal of Accounting and Technology, 14(2), 101–117.
Puthukulam, M., Singh, R., & Kumar, A. (2021). Data security challenges in AI-driven auditing. Journal of Cybersecurity and Privacy, 1(3), 245–260. https://doi.org/10.3390/jcp1030015
Seethamraju, R., & Hecimovic, A. (2022). Artificial intelligence in auditing: Benefits and risks. International Journal of Auditing, 26(1), 45–62. https://doi.org/10.1111/ijau.12240
Seethamraju, R., & Hecimovic, A. (2022). Enhancing audit efficiency and effectiveness with artificial intelligence. Journal of Accounting and Auditing, 38(4), 210–230.
Singh, S., & Patel, R. (2023). Big data analytics and AI in internal audit: Accelerating problem identification. Journal of Emerging Technologies in Accounting, 20(1), 75–90. https://doi.org/10.2308/jeta-2023-005
Tableau, J. (2021). Automation and employment trends in auditing. Accounting Review, 96(5), 123-138.
Varzaru, A. (2022a). AI in risk management and strategic decision-making. Risk Management Review, 15(2), 100–115.
Varzaru, A. (2022b). Advanced AI techniques for enterprise management. Journal of Enterprise Information Management, 35(5), 1234–1250. https://doi.org/10.1108/JEIM-09-2021-0387
Wang, X., & Zhang, Y. (2022). Using AI for anomaly and fraud detection in financial systems: Machine learning approaches. Expert Systems with Applications, 200, 117029. https://doi.org/10.1016/j.eswa.2022.117029
Yakimova, E. (2020). The impact of AI on auditing workforce: A critical review. Journal of Accounting and Organizational Change, 16(4), 589–605. https://doi.org/10.1108/JAOC-01-2020-0006
Zhou, Y. (2021). Regulatory frameworks for AI in data management and auditing. Journal of Business Ethics, 170(2), 267–283. https://doi.org/10.1007/s10551-019-04256-0
Pizzi, S., Venturelli, A., Variale, M., & Macario, G. P. (2021). Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis. Technological Forecasting and Social Change, 172, 121057. https://doi.org/10.1016/j.techfore.2021.121057
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751. https://doi.org/10.1016/j.techfore.2019.119751
Liew, A., O’Leary, D. E., Perdana, A., & Wang, T. (2022). Digital transformation in accounting and auditing: 2021 international conference of the Journal of Information Systems panel discussion. Journal of Information Systems, 36(3), 1–20. https://doi.org/10.2308/ISYS-2022-008