Ai inom revision : En kvantitativ studie om vilka fördelar samt risker revisorer upplever med användningen av AI i revisionsprocessen

Sammanfattning

The auditing profession faces several challenges in the future, particularly regarding the integration and use of new tools in the audit process. Artificial Intelligence (AI) is an example of a technology that is rapidly transforming how various industries operate, including the auditing profession.Through advanced tools for data analysis, risk assessment, and the automation of repetitive tasks, AI can help companies as well as auditors streamline their workflows, reduce manual errors, and improve accuracy in audits. This technological advancement allows auditors to focus on more complex and strategic aspects of their profession. However, the adoption of AI is not without challenges. Issues such as data security, ethical concerns, over-reliance on automated systems, and the need for human supervision in critical decisions remain significant obstacles to its seamless integration. This study investigates how Swedish auditors perceive the benefits and risks associated with using AI in their work. Through a nationwide survey, the research explores how AI affects efficiency, workload, and audit quality. The findings reveal that a majority of auditors hold a positive view of AI, citing its ability to enhance productivity and improve accuracy as key advantages. Nonetheless, the study also uncovers significant concerns, particularly around the risks of erroneous AI analyses and the handling of sensitive data. Respondents consistently emphasized the importance of ongoing education and training to ensure the effective and responsible use of AI technologies. The results of this study aim to provide valuable insights for practitioners and policymakers, helping them navigate the challenges and opportunities presented by AI in the auditing profession.