Auditors' Opinion About AI and the Impact of AI on Audit Quality: A Study on Qualified Auditors in Africa

Authors : Urich Joe Saly Lontsi, Doğuş Ektik
Pages : 1-17
Doi:10.5281/zenodo.15736028
View : 72 | Download : 33
Publication Date : 2025-06-30
Article Type : Research Paper
Abstract :The purpose of this study is to ascertain the opinions of African certified auditors on the use of artificial intelligence in auditing systems and the implications for audit quality. Artificial intelligence innovation has brought about significant improvements in the inspection industry, such as enhanced capacity for making decisions, reduced expenses, and increased efficiency. The investigation looks at a variety of AI-related topics, keeping in mind its uses for audits, ethical reflections, and barriers to widespread AI acceptance in Africa. A mixed methods approach was employed to coordinate the gathering and analysis of both quantitative and subjective data. To get data about planned research questionnaires was sent out to a specified irregular sample of 400 qualified auditors from different African nations. Study\\\'s research technique makes use of Cronbach\\\'s Alpha, one-way ANOVA, factor analysis, and descriptive analysis. Thematic investigation was used to hunt out typical subjects, and results cross-checked against quantitative data. The results demonstrate that while auditors generally support artificial intelligence, they also raise concerns about moral dilemmas and the need for appropriate training and background before working with artificial intelligence systems. Questionnaires sent to auditors from various age groups and educational backgrounds are crucial for the audit method, which provides a thorough understanding of their viewpoints. In general, the evaluation provides insightful information on the perception of artificial intelligence in the African audit sector and identifies fundamental areas that require further development in order to fully comprehend its potential advantages.
Keywords : Denetim, Yapay Zeka, Afrika, Teknoloji

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