先进技术和自动化在审计中的作用：德尔菲研究

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2025-02-11 DOI:10.1016/j.accinf.2025.100733

Danielle R. Lombardi , Meehyun Kim , Janice C. Sipior , Miklos A. Vasarhelyi

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引用次数: 0

摘要

重新评估了审计做法，以便在大流行期间和之后进行远程审计，加快了先进技术的使用。作为回应，本研究旨在获得专家对支持审计人员的先进技术的未来方向的预测。德尔菲专家组的结果显示，专家们预计审计将高度自动化，内部和外部审计的技术使用将增加，审计自动化的步伐和特征主要由监管框架决定，审计师的技术技能将大大提高，认知技术将用于协助做出判断。因此，人们对使用技术的伦理影响感到担忧。有趣的是，专家们并没有预见到技术的发展如此之快。为了评估这些预测，我们重新检查了先前的两个德尔菲研究的预测。由于需要适当注意，因此提供了使用技术的风险和影响。

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The increased role of advanced technology and automation in audit: A delphi study

Audit practices were re-evaluated to perform audits remotely during and after the pandemic, accelerating the use of advanced technology. In response, this study seeks to gain expert predictions on the future directions of advanced technology supporting auditors. The results from a Delphi panel reveal that experts anticipate audits will be highly automated, technology usage will increase for internal and external audits, the pace and characteristics of audit automation are predominantly shaped by regulatory frameworks, technological skill sets of auditors will greatly increase, and cognitive technology will be used to assist in making judgments. Consequently, there is concern about the ethical implications of using technology. Interestingly, the experts did not foresee technology moving as quickly as it is. To appraise these predictions, we reexamine prior predictions from two previous Delphi studies. Since due care is necessary, the risks and implications of using technologies are provided.

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.