通过数据分析驱动的医疗保健审计，探索技术优势对审计专业的影响

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Journal of Information Systems Pub Date : 2023-09-01 DOI:10.2308/isys-2022-023

Jared Koreff, Lisa Baudot, Steve G. Sutton

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引用次数: 0

摘要

人工智能(AI)支持的工具和分析具有通过传播集中审计专业知识从根本上改变审计流程的潜力。我们在数据分析驱动审计的背景下研究这种潜力，该审计旨在减少政府资助的医疗保健计划中的欺诈、浪费和滥用。为此，我们利用与医疗保健审计的医疗保健提供者(即被审计方)的半结构化访谈。我们的工作表明，在人工智能工具和分析的指导下，使用辅助专业审计师反映了一个非常不同的审计环境。具体而言，被审计单位的经验表明，准专业审计师缺乏特定的专业知识和资格来进行数据驱动的审计，在尊重技术的情况下进行判断，并忽视人工智能驱动的决策对公共利益的影响。这些经验引发了对所有审计的潜在担忧，即新手级审计员/准专业人员肆无忌惮地使用支持人工智能的工具和分析，但在遵守专业规范对尽量减少公共利益后果至关重要的情况下进行的审计更是如此。JEL分类:M42;M48。

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Exploring the Impact of Technology Dominance on Audit Professionalism through Data Analytic-Driven Healthcare Audits

ABSTRACT Artificial intelligence (AI)-enabled tools and analytics hold the potential to radically alter audit processes by disseminating centralized audit expertise. We examine this potential in the context of data analytic-driven audits mandated to reduce fraud, waste, and abuse in a government-sponsored healthcare program. To do so, we draw on semistructured interviews with healthcare providers (i.e., auditees) subject to healthcare audits. Our work shows how use of paraprofessional auditors guided by AI-enabled tools and analytics reflects a very different audit environment. Specifically, auditees’ experiences suggest paraprofessional auditors lack specific expertise and credentials to conduct data-driven audits, apply judgment in deference to technology, and disregard the impact of AI-driven decisions on the public interest. Such experiences raise potential concerns for all audits over unbridled use of AI-enabled tools and analytics by novice-level auditors/paraprofessionals, but even more for audits conducted in contexts where adherence to professional norms is essential to minimizing public interest consequences. JEL Classifications: M42; M48.

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来源期刊

Journal of Information Systems BUSINESS, FINANCE-

CiteScore

3.90

自引率

21.10%

发文量

期刊介绍： The Journal of Information Systems (JIS) is the academic journal of the Accounting Information Systems (AIS) Section of the American Accounting Association. Its goal is to support, promote, and advance Accounting Information Systems knowledge. The primary criterion for publication in JIS is contribution to the accounting information systems (AIS), accounting and auditing domains by the application or understanding of information technology theory and practice. AIS research draws upon and is informed by research and practice in management information systems, computer science, accounting, auditing as well as cognate disciplines including philosophy, psychology, and management science. JIS welcomes research that employs a wide variety of research methods including qualitative, field study, case study, behavioral, experimental, archival, analytical and markets-based.