Manfaat Teknologi Kecerdasan Buatan (AI) Dalam Proses Audit Keuangan

Abstract

Artificial Intelligence (AI), commonly known as AI, is a human-created machine capable of learning, thinking, and making remarkable independent decisions. Its incredible capabilities have led to its recent widespread popularity and growth. In the context of accounting, particularly in auditing, the use of Artificial Intelligence has flourished. However, AI's deployment in auditing necessitates collaborative development and scrutiny to create responsible technology. This research employs a qualitative methodology, utilizing secondary data. The data collection technique involves a literature review analyzed inductively. The findings of this study emphasize the benefits of Artificial Intelligence (AI) in the accounting sector, specifically in the auditing process. Several advantages can be derived from AI in executing an audit. In conclusion, based on the results of this research, it is revealed that Artificial Intelligence (AI) plays a beneficial role in the implementation of the audit process, from data collection to obtaining accurate results. Nevertheless, despite the advanced capabilities of AI in the auditing process, human involvement remains crucial for achieving more precise outcomes.