{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,22]],"date-time":"2026-04-22T00:56:11Z","timestamp":1776819371213,"version":"3.51.2"},"reference-count":122,"publisher":"Frontiers Media SA","license":[{"start":{"date-parts":[[2026,1,23]],"date-time":"2026-01-23T00:00:00Z","timestamp":1769126400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":["frontiersin.org"],"crossmark-restriction":true},"short-container-title":["Front. Artif. Intell."],"abstract":"<jats:sec>\n                    <jats:title>Introduction<\/jats:title>\n                    <jats:p>Auditing methods have been significantly influenced by the combination of automation with artificial intelligence (AI) and have, in part, changed the roles of auditors and the quality of audits. Sampling-based traditional auditing has several challenges with identifying anomalies or new risks in financial information environments that are becoming increasingly complex and more data-rich.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Methods<\/jats:title>\n                    <jats:p>In this study, AI-based techniques (machine learning and natural language processing) will be applied to a number of the steps involved in auditing financial information. The predictive model will be applied to lead propensity analysis and business volume forecasting, allowing the examination of both structured and unstructured data on financial statements and protecting the privacy of client data.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Results<\/jats:title>\n                    <jats:p>A predictive model utilizing artificial intelligence (AI) was able to identify leads at an 87% rate of accuracy; forecasted business volume errors were less than 5%; and it explained nearly 94% of the variance between the AI model\u2019s predictions and the actual loan disbursement amounts. Using AI for full dataset analysis instead of sample-based methods improved auditors\u2019 ability to detect anomalies and allocate resources efficiently.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Discussion<\/jats:title>\n                    <jats:p>Overall, the research demonstrates that AI provides auditors the capability to evaluate all data for a company, automate routine tasks, and identify specific areas (high-risk\/high-value) that may require further review compared to other auditing methods. The new methodology also allows for early identification of potential risks and improves the overall efficiency of audits without compromising the protection of the companies\u2019 data.<\/jats:p>\n                  <\/jats:sec>","DOI":"10.3389\/frai.2025.1718854","type":"journal-article","created":{"date-parts":[[2026,1,23]],"date-time":"2026-01-23T06:47:17Z","timestamp":1769150837000},"update-policy":"https:\/\/doi.org\/10.3389\/crossmark-policy","source":"Crossref","is-referenced-by-count":1,"title":["Enhancing audit quality and reducing costs: the impact of AI in banking and financial services"],"prefix":"10.3389","volume":"8","author":[{"given":"Amar","family":"Johri","sequence":"first","affiliation":[{"name":"College of Administrative and Financial Sciences, Saudi Electronic University","place":["Riyadh, Saudi Arabia"]}]},{"given":"Anu","family":"Sayal","sequence":"additional","affiliation":[{"name":"Faculty of Business and Law, School of Accounting and Finance, Taylor\u2019s University","place":["Subang Jaya, Malaysia"]}]},{"given":"Kim Mee","family":"Chong","sequence":"additional","affiliation":[{"name":"Faculty of Business and Law, School of Accounting and Finance, Taylor\u2019s University","place":["Subang Jaya, Malaysia"]}]},{"given":"Maysoon","family":"Khoja","sequence":"additional","affiliation":[{"name":"College of Administrative and Financial Sciences, Saudi Electronic University","place":["Riyadh, Saudi Arabia"]}]},{"given":"Chaithra","family":"N","sequence":"additional","affiliation":[{"name":"Department of CSE (AI & ML), JAIN (Deemed to be University)","place":["Bangalore, Karnataka, India"]}]},{"given":"Janhvi","family":"Jha","sequence":"additional","affiliation":[{"name":"Department of CSE (AI & ML), JAIN (Deemed to be University)","place":["Bangalore, Karnataka, India"]}]},{"given":"Neha","family":"Tyagi","sequence":"additional","affiliation":[{"name":"Department of Computer Science and Engineering, Amity University","place":["Noida, Karnataka, India"]}]}],"member":"1965","published-online":{"date-parts":[[2026,1,23]]},"reference":[{"key":"ref1","doi-asserted-by":"publisher","first-page":"350","DOI":"10.51594\/farj.v4i6.1316","article-title":"The impact of AI on internal auditing: transforming practices and ensuring compliance","volume":"4","author":"Adelakun","year":"2022","journal-title":"Finance Account. 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