{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,5,15]],"date-time":"2026-05-15T20:47:06Z","timestamp":1778878026961,"version":"3.51.4"},"reference-count":48,"publisher":"MDPI AG","issue":"10","license":[{"start":{"date-parts":[[2024,9,28]],"date-time":"2024-09-28T00:00:00Z","timestamp":1727481600000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Administrative Sciences"],"abstract":"<jats:p>The transition to digital business systems has revolutionized organizational operations, driven by the integration of advanced technologies such as artificial intelligence (AI). This integration indicates a shift, redefining traditional practices and enhancing efficiency across diverse sectors such as finance, healthcare, and manufacturing. This study explores the impact of AI on auditing through a systematic literature review to develop a conceptual framework for auditing practices. The theoretical implications show the transformative role of AI in redefining auditors\u2019 roles, shifting from retrospective examination to proactive real-time monitoring. Moreover, managerial contributions stress the benefits of AI integration, enabling informed decision-making in risk analysis, financial management, and regulatory compliance. Future research should explore AI\u2019s influence on auditing efficiency, performance, regulatory challenges, and auditor adaptation. Overall, this study underlines the importance for organizations to embrace AI integration in auditing practices, fostering innovation, competitiveness, and resilience.<\/jats:p>","DOI":"10.3390\/admsci14100238","type":"journal-article","created":{"date-parts":[[2024,9,30]],"date-time":"2024-09-30T04:00:04Z","timestamp":1727668804000},"page":"238","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":45,"title":["Artificial Intelligence in Auditing: A Conceptual Framework for Auditing Practices"],"prefix":"10.3390","volume":"14","author":[{"given":"Diogo","family":"Leoc\u00e1dio","sequence":"first","affiliation":[{"name":"Department of Military Sciences, Portuguese Military Academy and CINAMIL, Avenida Conde Castro Guimar\u00e3es, 2720-113 Lisbon, Portugal"}]},{"given":"Lu\u00eds","family":"Malheiro","sequence":"additional","affiliation":[{"name":"Department of Administration and Leadership, Portuguese Military Academy and CINAMIL, Avenida Conde Castro Guimar\u00e3es, 2720-113 Amadora, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-8504-0065","authenticated-orcid":false,"given":"Jo\u00e3o","family":"Reis","sequence":"additional","affiliation":[{"name":"Industrial Engineering and Management, Faculty of Engineering, Lus\u00f3fona University, Campo Grande, 1749-024 Lisbon, Portugal"},{"name":"RCM2+ Research Centre for Asset Management and Systems Engineering, Lus\u00f3fona University, Campo Grande, 376, 1749-024 Lisbon, Portugal"},{"name":"Research Unit on Governance, Competitiveness and Public Policies (GOVCOPP), Aveiro University, Campus Universit\u00e1rio de Santiago, 3810-193 Aveiro, Portugal"}]}],"member":"1968","published-online":{"date-parts":[[2024,9,28]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.joitmc.2024.100218","article-title":"The impact of artificial intelligence and Industry 4.0 on transforming accounting and auditing practices","volume":"10","author":"Abdullah","year":"2024","journal-title":"Journal of Open Innovation: Technology, Market, and Complexity"},{"key":"ref_2","doi-asserted-by":"crossref","first-page":"756","DOI":"10.55493\/5002.v13i11.4861","article-title":"Artificial intelligence and audit quality: Implications for practicing accountants","volume":"13","author":"Adeoye","year":"2023","journal-title":"Asian Economic and Financial Review"},{"key":"ref_3","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.accinf.2022.100608","article-title":"A meta-analysis of factors affecting acceptance of information technology in auditing","volume":"49","author":"Afsay","year":"2023","journal-title":"International Journal of Accounting Information Systems"},{"key":"ref_4","first-page":"412","article-title":"Big data and artificial intelligence in the fields of accounting and auditing: A bibliometric analysis","volume":"52","year":"2023","journal-title":"Revista Espanola de Financiacion y Contabilidad"},{"key":"ref_5","doi-asserted-by":"crossref","first-page":"18","DOI":"10.33094\/ijaefa.v17i1.1004","article-title":"Cloud computing to audit quality-evidence from the Kingdom of Saudi Arabia","volume":"17","author":"Alotaibi","year":"2023","journal-title":"International Journal of Applied Economics, Finance and Accounting"},{"key":"ref_6","doi-asserted-by":"crossref","unstructured":"Anh, Nguyen Thi Mai, Hoa, Le Thi Khanh, Thao, Lai Phuong, Nhi, Duong Anh, Long, Nguyen Thanh, Truc, N. 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