Förändrade praktiker i revisionsroller vid AI-integration : En kvalitativ studie om upplevelser, anpassningar och konsekvenser

Sammanfattning

This study examines how audit roles change when artificial intelligence (AI) is integrated into organizations, with a particular focus on changing work practices. AI tools are a developing phenomenon that is becoming increasingly integrated into individuals’ everyday lives. Technological development creates organizational changes that have been examined in previous research; however, research remains limited regarding individuals’ experiences of the changes associated with AI integration. To create an understanding of what AI integration entails on an individual level, the purpose of this study is to develop an understanding of how audit roles change when AI tools are integrated into organizations. The study focuses on analyzing how individuals in audit roles experience and adapt to changing work practices, as well as how they perceive the consequences for the auditing profession. A qualitative research design was applied, and the method used consisted of semi-structured interviews. In total, ten interviews were conducted with individuals working in auditing at Big Four firms. An abductive approach was used to analyze the empirical material in relation to the theoretical framework. The findings show that individuals primarily perceive AI as a support tool or aid for increasing efficiency rather than as a replacement for audit roles. Furthermore, the core of audit work remains unchanged, although the execution of tasks changes due to the new conditions created by AI integration. The study also demonstrates that individuals adapt their work practices to AI tools because of the benefits these tools provide. In addition, AI integration influences both perceptions of audit roles and the competencies considered important in the future. Overall, the study shows that AI integration is perceived to change work practices for individuals in audit roles. Individuals adapt to the technology for various reasons, primarily because of the efficiency gains it offers. The professional role is still considered dependent on human competencies and judgement. Consequently, AI integration contributes to increased efficiency and changing practices and ways of working rather than replacing audit roles.