Auditors' Opinion About AI and the Impact of AI on Audit Quality: A Study on Qualified Auditors in Africa

Urich Joe Saly Lontsi; Doğuş Ektik

Makale detayları

Auditors' Opinion About AI and the Impact of AI on Audit Quality: A Study on Qualified Auditors in Africa

Yazarlar:

Urich Joe Saly Lontsi | Doğuş Ektik

Yayıncı:

Siirt University

Ana Başlıklar:

Maliye Çalışmaları (Diğer)

Dergi:

Siirt Sosyal Araştırmalar Dergisi Vol.4 Issue 1, pp.1-17

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

İngilizce

Document ID (Org No.):

2001352923

pISSN:

3062-0295

Anahtar kelimeler:

Özet:

 The purpose of this study is to ascertain the opinions of African certified auditors on the use of artificial intelligence in auditing systems and the implications for audit quality. Artificial intelligence innovation has brought about significant improvements in the inspection industry, such as enhanced capacity for making decisions, reduced expenses, and increased efficiency. The investigation looks at a variety of AI-related topics, keeping in mind its uses for audits, ethical reflections, and barriers to widespread AI acceptance in Africa. A mixed methods approach was employed to coordinate the gathering and analysis of both quantitative and subjective data. To get data about planned research questionnaires was sent out to a specified irregular sample of 400 qualified auditors from different African nations. Studys research technique makes use of Cronbachs Alpha, one-way ANOVA, factor analysis, and descriptive analysis. Thematic investigation was used to hunt out typical subjects, and results cross-checked against quantitative data. The results demonstrate that while auditors generally support artificial intelligence, they also raise concerns about moral dilemmas and the need for appropriate training and background before working with artificial intelligence systems. Questionnaires sent to auditors from various age groups and educational backgrounds are crucial for the audit method, which provides a thorough understanding of their viewpoints. In general, the evaluation provides insightful information on the perception of artificial intelligence in the African audit sector and identifies fundamental areas that require further development in order to fully comprehend its potential advantages.

 The purpose of this study is to ascertain the opinions of African certified auditors on the use of artificial intelligence in auditing systems and the implications for audit quality. Artificial intelligence innovation has brought about significant improvements in the inspection industry, such as enhanced capacity for making decisions, reduced expenses, and increased efficiency. The investigation looks at a variety of AI-related topics, keeping in mind its uses for audits, ethical reflections, and barriers to widespread AI acceptance in Africa. A mixed methods approach was employed to coordinate the gathering and analysis of both quantitative and subjective data. To get data about planned research questionnaires was sent out to a specified irregular sample of 400 qualified auditors from different African nations. Studys research technique makes use of Cronbachs Alpha, one-way ANOVA, factor analysis, and descriptive analysis. Thematic investigation was used to hunt out typical subjects, and results cross-checked against quantitative data. The results demonstrate that while auditors generally support artificial intelligence, they also raise concerns about moral dilemmas and the need for appropriate training and background before working with artificial intelligence systems. Questionnaires sent to auditors from various age groups and educational backgrounds are crucial for the audit method, which provides a thorough understanding of their viewpoints. In general, the evaluation provides insightful information on the perception of artificial intelligence in the African audit sector and identifies fundamental areas that require further development in order to fully comprehend its potential advantages.

 The purpose of this study is to ascertain the opinions of African certified auditors on the use of artificial intelligence in auditing systems and the implications for audit quality. Artificial intelligence innovation has brought about significant improvements in the inspection industry, such as enhanced capacity for making decisions, reduced expenses, and increased efficiency. The investigation looks at a variety of AI-related topics, keeping in mind its uses for audits, ethical reflections, and barriers to widespread AI acceptance in Africa. A mixed methods approach was employed to coordinate the gathering and analysis of both quantitative and subjective data. To get data about planned research questionnaires was sent out to a specified irregular sample of 400 qualified auditors from different African nations. Studys research technique makes use of Cronbachs Alpha, one-way ANOVA, factor analysis, and descriptive analysis. Thematic investigation was used to hunt out typical subjects, and results cross-checked against quantitative data. The results demonstrate that while auditors generally support artificial intelligence, they also raise concerns about moral dilemmas and the need for appropriate training and background before working with artificial intelligence systems. Questionnaires sent to auditors from various age groups and educational backgrounds are crucial for the audit method, which provides a thorough understanding of their viewpoints. In general, the evaluation provides insightful information on the perception of artificial intelligence in the African audit sector and identifies fundamental areas that require further development in order to fully comprehend its potential advantages.

 Bu çalışmanın amacı, Afrikalı sertifikalı denetçilerin denetim sistemlerinde yapay zekâ kullanımı ve bunun denetim kalitesi üzerindeki etkileri hakkındaki görüşlerini tespit etmektir. Yapay zeka inovasyonu, denetim sektöründe karar verme kapasitesinin artması, maliyetlerin azalması ve verimliliğin artması gibi önemli gelişmelere yol açmıştır. Araştırma, yapay zekanın denetimlerde kullanımını, etik yansımalarını ve Afrikada yapay zekanın yaygın olarak kabul edilmesinin önündeki engelleri göz önünde bulundurarak yapay zeka ile ilgili çeşitli konuları incelemektedir. Çalışmada hem nicel hem de nitel verilerin toplanması ile analizi tamamlamak için karma yaklaşım kullanılmıştır. Planlanan araştırma hakkında veri elde etmek için farklı Afrika ülkelerinden 400 nitelikli denetçiden oluşan belirli bir düzensiz örnekleme anketler gönderilmiştir. Çalışmanın araştırma tekniği Cronbachs Alpha, tek yönlü ANOVA, faktör analizi ve betimsel analizden yararlanmaktadır. Tipik konuları ortaya çıkarmak için tematik araştırma kullanılmış ve sonuçlar nicel verilerle çapraz kontrol edilmiştir. Sonuçlar, denetçilerin genel olarak yapay zekayı desteklemekle birlikte, ahlaki ikilemler ve yapay zeka sistemleriyle çalışmadan önce uygun eğitim ve arka plan ihtiyacı konusunda endişelerini dile getirdiklerini göstermektedir. Çeşitli yaş gruplarından ve eğitim geçmişlerinden denetçilerle yapılan anket, bakış açılarının kapsamlı bir şekilde anlaşılmasını sağlayan denetim yöntemi için çok önemlidir. Genel olarak değerlendirme, Afrika denetim sektöründeki yapay zekâ algısı hakkında aydınlatıcı bilgiler sunmakta ve potansiyel avantajlarının tam olarak kavranması için daha fazla geliştirilmesi gereken temel alanları belirlemektedir.

Makale detayları

Auditors' Opinion About AI and the Impact of AI on Audit Quality: A Study on Qualified Auditors in Africa

Yazarlar:

Urich Joe Saly Lontsi | Doğuş Ektik

Yayıncı:

Siirt University

Ana Başlıklar:

Maliye Çalışmaları (Diğer)

Dergi:

Siirt Sosyal Araştırmalar Dergisi Vol.4 Issue 1, pp.1-17

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

İngilizce

Document ID (Org No.):

2001352923

pISSN:

3062-0295

Audit

Artificial Intelligence

Africa

TechnologyDenetim

Yapay Zeka

Afrika

Teknoloji

Sayı

Makale detayları

Yazarlar: Urich Joe Saly Lontsi | Doğuş Ektik

Yayıncı: Siirt University

Ana Başlıklar: Maliye Çalışmaları (Diğer)

Dergi: Siirt Sosyal Araştırmalar Dergisi Vol.4 Issue 1, pp.1-17

Belge Tipi: Makale

Yayın Tarihi: 6/2025

Belge Dili: İngilizce

Document ID (Org No.): 2001352923

pISSN: 3062-0295

Sayı

Yazarlar:

Urich Joe Saly Lontsi | Doğuş Ektik

Yayıncı:

Siirt University

Ana Başlıklar:

Maliye Çalışmaları (Diğer)

Dergi:

Siirt Sosyal Araştırmalar Dergisi Vol.4 Issue 1, pp.1-17

Belge Tipi:

Makale

Yayın Tarihi:

6/2025

Belge Dili:

İngilizce

Document ID (Org No.):

2001352923

pISSN:

3062-0295