AI i revisionsbranschen : En kvalitativ analys av utmaningar och riktlinjer - med fokus på samspelet mellan revisor och AI

Sammanfattning

The integration of artificial intelligence (AI) in the audit industry is increasing and there are significant challenges in using this technology. Addressing these challenges is essential to ensure the proper application of AI, given the critical role of auditing in society. Auditing is a complex job and requires professional judgment in many of its tasks. Currently, AI lacks the advanced judgment capabilities of human auditors, which can result in decisions based on incorrect premises. Therefore, it is crucial to carefully determine the level of human interaction to ensure the ethical use of AI in auditing. Establishing guidelines for AI can foster trust between humans and AI, ensuring the integrity of the auditing process. The Swedish Inspectorate of Auditors has highlighted the need for more comprehensive guidelines and enhanced guidance on technological tools. This led to the purpose of the study, which was to identify challenges with AI in auditing and analyze how these can be addressed. In addition, the study aimed to investigate whether auditors felt that guidelines on the use of AI can support technological developments. The study paid particular attention to the interaction between the auditor and AI, and the need for human engagement. The theoretical framework that formed the basis for the study's analysis included previous research, human-in-the-loop, socio-technical system theory, and dynamic capabilities theory. The study was conducted using a qualitative approach in the form of semi-structured interviews. The results of the study identified and discussed challenges related to management practices and culture, auditors' competence and attitudes, qualitative assessments, the black box effect, and handling of confidential information. Human interaction in auditing was considered to be of utmost importance, and an audit cannot be conducted without it today. This was emphasized mainly because AI has difficulty making complex assessments and lacks the professional judgment of an auditor. There was a strong need for guidance on how AI is integrated and used in auditing. This need was motivated by the necessity to address ethical and legal challenges and to ensure human engagement to guarantee the quality and accuracy of the audit.