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The effect of AI on the role of human auditors
Likoglu, Cagri (2025) The effect of AI on the role of human auditors.
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| Abstract: | The implementation of Artificial Intelligence into auditing is changing the roles, tasks, and decision-making processes of auditors. While other studies have mostly focused on the technical capabilities and efficiency gains of AI, there has been little attention to its impact on the roles of auditors and responsibilities. This study will try to explore how AI implementation changes the work of auditors, focusing on task allocation, cooperation with AI system, and accountability in audit decision-making. A qualitative research design was used, implementing semi-structured interviews with auditors who have experience with AI-based audit tools. The theoretical frameworks of human-AI teaming, sociotechnical systems, algorithmic accountability, and job crafting were applied to analyze the data. The findings reveal that AI automates routine audit tasks, shifting the responsibilities of auditors towards a more analytical, judgment based, and supervisory role. Successful implementation of AI requires auditors to develop new skill sets, including critical evaluation of AI outputs and improved technological literacy. Furthermore, accountability still will remain firm with human auditors, focusing on the need for transparency and professional judgement in AI assisted auditing processes. This study contributes to both academic literature and auditing practice by providing insights into the evolving role of auditors in an AI-enhanced auditing landscape and offering guidance for organizations navigating this change. |
| Item Type: | Essay (Bachelor) |
| Faculty: | BMS: Behavioural, Management and Social Sciences |
| Subject: | 85 business administration, organizational science |
| Programme: | International Business Administration BSc (50952) |
| Link to this item: | https://purl.utwente.nl/essays/106827 |
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