Internal Audit Role in Artificial Intelligence

The paper aims to emphasize the transformations occurring in the internal audit field at globallevel, in these changing times, due to machine intelligence development. The artificial intelligencetechnology impact on businesses is huge, providing opportunities and challenges altogether. Theinternal a...

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Bibliographic Details
Published in:"Ovidius" University Annals. Economic Sciences Series (Online) 2018-01, Vol.XVIII (1), p.441-445
Main Authors: Carataș Maria Alina, Spătariu Elena Cerasela, Gheorghiu Gabriela
Format: Article
Language:English
Subjects:
artificial intelligence
augmented intelligence
cybersecurity
internal audit
machine learning
Online Access:Get full text
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Summary:The paper aims to emphasize the transformations occurring in the internal audit field at globallevel, in these changing times, due to machine intelligence development. The artificial intelligencetechnology impact on businesses is huge, providing opportunities and challenges altogether. Theinternal audit is changing, the auditors need to understand the basics of artificial intelligence, toidentify their the roles they ought to play and the exposure they take, risks and opportunities of AI;they need to get ready for the change, reshape their role and adapt to process automation.
ISSN:2393-3127
2393-3127