The Artificial Intelligence Ethical Implications in Auditing Public Sector



Dr. Ahmed Eltweri

Assistant professor in Accounting- Liverpool John Moores University



Artificial Intelligence (AI) is a megatrend technology that goals to mimic human intelligence and cognitive skills. In addition, this technological advancement purposes of offering a competitive advantage to its users. Hence, as law in most jurisdictions requires auditing companies and organisations in public sectors to be more efficient and effective than private companies about resource usage and allocation, which leads to value for money, in light of the above, many accounting firms are declaring the artificial intelligence implementation into their auditing and advisory functions, leaning to several implications that affect the audit quality and fees such as data analysis, time management, accuracy, thorough vision into the business environment and therefore enhanced the client service (Munoko et al., 2020). However, the auditing professions worldwide are facing calls for extra attention to consider the other consequences that may still arise due to such adoption despite the enhanced benefits. Hence, the regulators, policymakers and governments are facing continuous reminders of their responsibilities of such emerging technology.




Technology, Accounting and Auditing Functions, Auditing Profession, Ethics



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