Integrating artificial intelligence and data analytics: implication for auditing practice

Ahmed Beloucif; Alyaa Darwish; Brahim Saadouni

doi:10.1007/978-3-031-89933-1_5

Integrating artificial intelligence and data analytics: implication for auditing practice

Ahmed Beloucif, Alyaa Darwish^*, Brahim Saadouni

^*Corresponding author for this work

School of Business and Creative Industries

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution

Abstract

We investigate the integration of Artificial Intelligence (AI) and Data Analytics (DA) into continuous auditing. We adopt a qualitative approach with in-depth interviews with audit professionals, banking executives, data governance, and technology experts. We find that while the integration of AI and DA promises to improve audit practices significantly, its success depends on overcoming some significant challenges. These include the need for substantial investments in technology and training, ensuring data quality, and fostering a cultural shift towards innovation within audit departments. Overall, the results suggest that a strategic and holistic approach to integration is essential for realizing the full potential of AI and DA in auditing.

Original language	English
Title of host publication	Enterprise Applications, Markets and Services in the Finance Industry
Subtitle of host publication	12th International Workshop, FinanceCom 2024 Copenhagen, Denmark, October 10, 2024 Revised Selected Papers
Editors	Jonas Hedman, Rob Gleasure, Madhushi Bandara
Publisher	Springer Cham
Pages	62-77
Number of pages	16
ISBN (Electronic)	9783031899331
ISBN (Print)	9783031899324
DOIs	https://doi.org/10.1007/978-3-031-89933-1_5
Publication status	Published - 23 Apr 2025

Publication series

Name	Lecture Notes in Business Information Processing
Publisher	Springer
Volume	541
ISSN (Print)	1865-1348
ISSN (Electronic)	1865-1356

Keywords

integration
artificial intelligence (AI)
data analytics
continuous auditing

Access to Document

10.1007/978-3-031-89933-1_5

Embargoed Document

2024 09 16 Beloucif et al Integrating accepted - for Pure
Accepted author manuscript, 368 KB
Embargo ends: 23/04/26

Cite this

Beloucif, A., Darwish, A., & Saadouni, B. (2025). Integrating artificial intelligence and data analytics: implication for auditing practice. In J. Hedman, R. Gleasure, & M. Bandara (Eds.), Enterprise Applications, Markets and Services in the Finance Industry: 12th International Workshop, FinanceCom 2024 Copenhagen, Denmark, October 10, 2024 Revised Selected Papers (pp. 62-77). (Lecture Notes in Business Information Processing; Vol. 541). Springer Cham. https://doi.org/10.1007/978-3-031-89933-1_5

Beloucif, Ahmed ; Darwish, Alyaa ; Saadouni, Brahim. / Integrating artificial intelligence and data analytics : implication for auditing practice. Enterprise Applications, Markets and Services in the Finance Industry: 12th International Workshop, FinanceCom 2024 Copenhagen, Denmark, October 10, 2024 Revised Selected Papers. editor / Jonas Hedman ; Rob Gleasure ; Madhushi Bandara. Springer Cham, 2025. pp. 62-77 (Lecture Notes in Business Information Processing).

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Beloucif, A, Darwish, A & Saadouni, B 2025, Integrating artificial intelligence and data analytics: implication for auditing practice. in J Hedman, R Gleasure & M Bandara (eds), Enterprise Applications, Markets and Services in the Finance Industry: 12th International Workshop, FinanceCom 2024 Copenhagen, Denmark, October 10, 2024 Revised Selected Papers. Lecture Notes in Business Information Processing, vol. 541, Springer Cham, pp. 62-77. https://doi.org/10.1007/978-3-031-89933-1_5

Integrating artificial intelligence and data analytics: implication for auditing practice. / Beloucif, Ahmed; Darwish, Alyaa; Saadouni, Brahim.
Enterprise Applications, Markets and Services in the Finance Industry: 12th International Workshop, FinanceCom 2024 Copenhagen, Denmark, October 10, 2024 Revised Selected Papers. ed. / Jonas Hedman; Rob Gleasure; Madhushi Bandara. Springer Cham, 2025. p. 62-77 (Lecture Notes in Business Information Processing; Vol. 541).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution

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T2 - implication for auditing practice

AU - Beloucif, Ahmed

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AU - Saadouni, Brahim

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N2 - We investigate the integration of Artificial Intelligence (AI) and Data Analytics (DA) into continuous auditing. We adopt a qualitative approach with in-depth interviews with audit professionals, banking executives, data governance, and technology experts. We find that while the integration of AI and DA promises to improve audit practices significantly, its success depends on overcoming some significant challenges. These include the need for substantial investments in technology and training, ensuring data quality, and fostering a cultural shift towards innovation within audit departments. Overall, the results suggest that a strategic and holistic approach to integration is essential for realizing the full potential of AI and DA in auditing.

AB - We investigate the integration of Artificial Intelligence (AI) and Data Analytics (DA) into continuous auditing. We adopt a qualitative approach with in-depth interviews with audit professionals, banking executives, data governance, and technology experts. We find that while the integration of AI and DA promises to improve audit practices significantly, its success depends on overcoming some significant challenges. These include the need for substantial investments in technology and training, ensuring data quality, and fostering a cultural shift towards innovation within audit departments. Overall, the results suggest that a strategic and holistic approach to integration is essential for realizing the full potential of AI and DA in auditing.

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Beloucif A, Darwish A, Saadouni B. Integrating artificial intelligence and data analytics: implication for auditing practice. In Hedman J, Gleasure R, Bandara M, editors, Enterprise Applications, Markets and Services in the Finance Industry: 12th International Workshop, FinanceCom 2024 Copenhagen, Denmark, October 10, 2024 Revised Selected Papers. Springer Cham. 2025. p. 62-77. (Lecture Notes in Business Information Processing). doi: 10.1007/978-3-031-89933-1_5

Integrating artificial intelligence and data analytics: implication for auditing practice

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