The application of artificial intelligence in auditing: Looking back to the future

Kamil Omoteso

Research output: Contribution to journalReview articlepeer-review

50 Citations (Scopus)


ICT-based decision aids are currently making waves in the modern business world simultaneously with increased pressure on auditors to play a more effective role in the governance and control of corporate entities. This paper aims to review the main research efforts and current debates on auditors' use of artificial intelligent systems, with a view to predicting future directions of research and software development in the area. The paper maps the development process of artificial intelligent systems in auditing in the light of their identified benefits and drawbacks. It also reviews previous research efforts on the use of expert systems and neural networks in auditing and the implications thereof. The synthesis of these previous studies revealed certain research vacuum which future studies in the area could fill. Such areas include matching the benefits of adopting these intelligent agents with their costs, assessing the impact of artificial intelligence on internal control systems' design and monitoring as well as audit committees' effectiveness, and implications of using such systems for small and medium audit firms' operations and survival, audit education, public sector organisations' audit, auditor independence and audit expectations-performance gap.

Original languageEnglish
Pages (from-to)8490-8495
Number of pages6
JournalExpert Systems with Applications
Issue number9
Early online date1 Feb 2012
Publication statusPublished - Jul 2012
Externally publishedYes


  • Artificial intelligence
  • Auditing
  • Decision aids
  • Expert systems
  • IT-Audit
  • Neural networks

ASJC Scopus subject areas

  • Engineering(all)
  • Computer Science Applications
  • Artificial Intelligence


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