11 avr.Artificial Intelligence in Auditing: A Conceptual Framework for Auditing Practices“This study explores the impact of AI on auditing through a Systematic Literature Review to develop a Conceptual Framework for auditing...
22 marsA Method to Categorize and Classify Artificial Intelligence applicable to the Risk-Based Audit Approach“… the present study developed the AI Categorization and Classification (AI-CC) Method as a central artifact to provide guidance on the...