Application of AI technology in audit risk assessment and control: Taking internal audit of higher education institutions as an example

Xiaofeng Luo, Xuehe Wang, Tao Jiang

Article ID: 10125
Vol 9, Issue 1, 2025


Abstract


With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.


Keywords


artificial intelligence; audit risk assessment; audit control; data analysis; risk prediction

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References


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DOI: https://doi.org/10.24294/jipd10125

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