{"id":"https://openalex.org/W4387711910","doi":"https://doi.org/10.1109/acit58437.2023.10275661","title":"Does Artificial Intelligence Help Reduce Audit Risks?","display_name":"Does Artificial Intelligence Help Reduce Audit Risks?","publication_year":2023,"publication_date":"2023-09-21","ids":{"openalex":"https://openalex.org/W4387711910","doi":"https://doi.org/10.1109/acit58437.2023.10275661"},"language":"en","primary_location":{"id":"doi:10.1109/acit58437.2023.10275661","is_oa":false,"landing_page_url":"https://doi.org/10.1109/acit58437.2023.10275661","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2023 13th International Conference on Advanced Computer Information Technologies (ACIT)","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://publications.aston.ac.uk/id/eprint/45415/1/Does_AI_Help_Reduce_Audit_Risks.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5053516025","display_name":"Oksana Adamyk","orcid":"https://orcid.org/0000-0002-2026-4412"},"institutions":[{"id":"https://openalex.org/I143804889","display_name":"Loughborough University","ror":"https://ror.org/04vg4w365","country_code":"GB","type":"education","lineage":["https://openalex.org/I143804889"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Oksana Adamyk","raw_affiliation_strings":["Loughborough University,Loughborough Business School, Accounting and Finance Group,Loughborough,United Kingdom","Loughborough Business School, Accounting and Finance Group, Loughborough University, Loughborough, United Kingdom"],"affiliations":[{"raw_affiliation_string":"Loughborough University,Loughborough Business School, Accounting and Finance Group,Loughborough,United Kingdom","institution_ids":["https://openalex.org/I143804889"]},{"raw_affiliation_string":"Loughborough Business School, Accounting and Finance Group, Loughborough University, Loughborough, United Kingdom","institution_ids":["https://openalex.org/I143804889"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5049891554","display_name":"Vladlena Benson","orcid":"https://orcid.org/0000-0001-5940-0525"},"institutions":[{"id":"https://openalex.org/I169199633","display_name":"Aston University","ror":"https://ror.org/05j0ve876","country_code":"GB","type":"education","lineage":["https://openalex.org/I169199633"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Vladlena Benson","raw_affiliation_strings":["Aston University,Operations and Information Management Department,Birmingham,United Kingdom","Operations and Information Management Department, Aston University, Birmingham, United Kingdom"],"affiliations":[{"raw_affiliation_string":"Aston University,Operations and Information Management Department,Birmingham,United Kingdom","institution_ids":["https://openalex.org/I169199633"]},{"raw_affiliation_string":"Operations and Information Management Department, Aston University, Birmingham, United Kingdom","institution_ids":["https://openalex.org/I169199633"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5041881045","display_name":"Bogdan Adamyk","orcid":"https://orcid.org/0000-0001-5136-3854"},"institutions":[{"id":"https://openalex.org/I169199633","display_name":"Aston University","ror":"https://ror.org/05j0ve876","country_code":"GB","type":"education","lineage":["https://openalex.org/I169199633"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Bogdan Adamyk","raw_affiliation_strings":["Aston University,Operations and Information Management Department,Birmingham,United Kingdom","Operations and Information Management Department, Aston University, Birmingham, United Kingdom"],"affiliations":[{"raw_affiliation_string":"Aston University,Operations and Information Management Department,Birmingham,United Kingdom","institution_ids":["https://openalex.org/I169199633"]},{"raw_affiliation_string":"Operations and Information Management Department, Aston University, Birmingham, United Kingdom","institution_ids":["https://openalex.org/I169199633"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5015951925","display_name":"Haider Al\u2010Khateeb","orcid":"https://orcid.org/0000-0001-8944-123X"},"institutions":[{"id":"https://openalex.org/I169199633","display_name":"Aston University","ror":"https://ror.org/05j0ve876","country_code":"GB","type":"education","lineage":["https://openalex.org/I169199633"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Haider Al-Khateeb","raw_affiliation_strings":["Aston University,Operations and Information Management Department,Birmingham,United Kingdom","Operations and Information Management Department, Aston University, Birmingham, United Kingdom"],"affiliations":[{"raw_affiliation_string":"Aston University,Operations and Information Management Department,Birmingham,United Kingdom","institution_ids":["https://openalex.org/I169199633"]},{"raw_affiliation_string":"Operations and Information Management Department, Aston University, Birmingham, United Kingdom","institution_ids":["https://openalex.org/I169199633"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5045554584","display_name":"Anitha Chinnaswamy","orcid":"https://orcid.org/0000-0002-3817-4239"},"institutions":[{"id":"https://openalex.org/I169199633","display_name":"Aston University","ror":"https://ror.org/05j0ve876","country_code":"GB","type":"education","lineage":["https://openalex.org/I169199633"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Anitha Chinnaswamy","raw_affiliation_strings":["Aston University,Operations and Information Management Department,Birmingham,United Kingdom","Operations and Information Management Department, Aston University, Birmingham, United Kingdom"],"affiliations":[{"raw_affiliation_string":"Aston University,Operations and Information Management Department,Birmingham,United Kingdom","institution_ids":["https://openalex.org/I169199633"]},{"raw_affiliation_string":"Operations and Information Management Department, Aston University, Birmingham, United Kingdom","institution_ids":["https://openalex.org/I169199633"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":5,"corresponding_author_ids":["https://openalex.org/A5053516025"],"corresponding_institution_ids":["https://openalex.org/I143804889"],"apc_list":null,"apc_paid":null,"fwci":3.8549,"has_fulltext":true,"cited_by_count":8,"citation_normalized_percentile":{"value":0.93645827,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":99},"biblio":{"volume":null,"issue":null,"first_page":"294","last_page":"298"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.9811000227928162,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.9811000227928162,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11326","display_name":"Stock Market Forecasting Methods","score":0.9793000221252441,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11652","display_name":"Imbalanced Data Classification Techniques","score":0.9678000211715698,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.833882212638855},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.7395431399345398},{"id":"https://openalex.org/keywords/process","display_name":"Process (computing)","score":0.6260868906974792},{"id":"https://openalex.org/keywords/risk-analysis","display_name":"Risk analysis (engineering)","score":0.5279974937438965},{"id":"https://openalex.org/keywords/cognition","display_name":"Cognition","score":0.49721744656562805},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.4282471835613251},{"id":"https://openalex.org/keywords/machine-learning","display_name":"Machine learning","score":0.33001241087913513},{"id":"https://openalex.org/keywords/data-science","display_name":"Data science","score":0.3224232792854309},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.08982276916503906},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.07639297842979431},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.07356151938438416}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.833882212638855},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.7395431399345398},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.6260868906974792},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.5279974937438965},{"id":"https://openalex.org/C169900460","wikidata":"https://www.wikidata.org/wiki/Q2200417","display_name":"Cognition","level":2,"score":0.49721744656562805},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.4282471835613251},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.33001241087913513},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.3224232792854309},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.08982276916503906},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.07639297842979431},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.07356151938438416},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1109/acit58437.2023.10275661","is_oa":false,"landing_page_url":"https://doi.org/10.1109/acit58437.2023.10275661","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2023 13th International Conference on Advanced Computer Information Technologies (ACIT)","raw_type":"proceedings-article"},{"id":"pmh:oai:publications.aston.ac.uk:45415","is_oa":true,"landing_page_url":"https://publications.aston.ac.uk/view/author/be583999fabcda3ce8bc22952e97362c.html>","pdf_url":"https://publications.aston.ac.uk/id/eprint/45415/1/Does_AI_Help_Reduce_Audit_Risks.pdf","source":{"id":"https://openalex.org/S4306400483","display_name":"Aston Publications Explorer (Aston University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I169199633","host_organization_name":"Aston University","host_organization_lineage":["https://openalex.org/I169199633"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"NonPeerReviewed"},{"id":"pmh:oai:figshare.com:article/24093294","is_oa":true,"landing_page_url":"https://figshare.com/articles/conference_contribution/Does_artificial_intelligence_help_reduce_audit_risks_/24093294","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Text"}],"best_oa_location":{"id":"pmh:oai:publications.aston.ac.uk:45415","is_oa":true,"landing_page_url":"https://publications.aston.ac.uk/view/author/be583999fabcda3ce8bc22952e97362c.html>","pdf_url":"https://publications.aston.ac.uk/id/eprint/45415/1/Does_AI_Help_Reduce_Audit_Risks.pdf","source":{"id":"https://openalex.org/S4306400483","display_name":"Aston Publications Explorer (Aston University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I169199633","host_organization_name":"Aston University","host_organization_lineage":["https://openalex.org/I169199633"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"NonPeerReviewed"},"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4387711910.pdf","grobid_xml":"https://content.openalex.org/works/W4387711910.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W2006168445","https://openalex.org/W2031979791","https://openalex.org/W2038085124","https://openalex.org/W2068878071","https://openalex.org/W2080013315","https://openalex.org/W2518152464","https://openalex.org/W2591793331","https://openalex.org/W2604599489","https://openalex.org/W2605202512","https://openalex.org/W3132791097","https://openalex.org/W6736935448"],"related_works":["https://openalex.org/W2404937507","https://openalex.org/W3121186197","https://openalex.org/W2373849942","https://openalex.org/W151161666","https://openalex.org/W2030757640","https://openalex.org/W2118407572","https://openalex.org/W2071653420","https://openalex.org/W2260291664","https://openalex.org/W2360464208","https://openalex.org/W4366384404"],"abstract_inverted_index":{"This":[0,57],"article":[1],"aims":[2],"to":[3,18],"discover":[4],"how":[5,17],"AI-powered":[6,35],"systems":[7],"facilitate":[8],"auditing,":[9],"what":[10],"risks":[11,106],"emerge":[12],"for":[13,107],"AI-assisted":[14],"audits":[15],"and":[16,49,55,79,89,105,131],"deal":[19],"with":[20,112],"these":[21],"new":[22,94],"risks.":[23],"The":[24],"paper":[25],"studies":[26],"the":[27,67,75,85,108,126],"impact":[28],"of":[29,39,102,128],"cognitive":[30],"computing":[31],"on":[32],"audit":[33,109,130],"risk.":[34],"software":[36],"is":[37],"capable":[38],"self-learn":[40],"so":[41],"that":[42,123],"it":[43,92],"can":[44,60,124],"identify":[45],"patterns":[46],"in":[47,52],"data":[48],"codify":[50],"them":[51],"predictions,":[53],"rules":[54],"decisions.":[56],"self-learning":[58],"ability":[59],"become":[61],"both":[62],"a":[63,119],"benefit":[64],"and,":[65],"at":[66],"same":[68],"time,":[69],"insecurity.":[70],"Although":[71],"AI-self-learning":[72],"helps":[73],"make":[74],"process":[76,110],"more":[77,81],"efficient":[78],"calculations":[80],"accurate":[82],"by":[83],"improving":[84],"algorithm,":[86],"eliminating":[87],"errors":[88],"reducing":[90],"risks,":[91],"creates":[93],"previously":[95],"unknown":[96],"threats.":[97],"We":[98,116],"discovered":[99],"inherent":[100],"limitations":[101],"cognitive-based":[103],"technologies":[104],"associated":[111],"using":[113],"AI":[114],"systems.":[115],"also":[117],"proposed":[118],"complex":[120],"security":[121],"model":[122],"reduce":[125],"uncertainty":[127],"AI-enabled":[129],"provides":[132],"insight":[133],"into":[134],"future":[135],"research":[136],"opportunities.":[137]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":2}],"updated_date":"2026-04-05T17:49:38.594831","created_date":"2025-10-10T00:00:00"}