ANALYZING THE ROLE OF ARTIFICIAL INTELLIGENCE IN IT AUDIT: CURRENT PRACTICES AND FUTURE PROSPECTS

Abstract

This research paper explores the integration of Artificial Intelligence (AI) into Information Technology (IT) audits, analyzing current practices, training requirements, and prospects. The literature review traces the historical evolution of IT audits, emphasizing the transformative impact of AI. The discussion on training and skill requirements outlines the evolving role of auditors and the strategies for equipping them with essential competencies. Recommendations emphasize continuous learning, ethical considerations, and collaboration, envisioning a future where auditors adeptly leverage AI to enhance the efficiency and strategic value of IT audits within organizations Keywords: Artificial Intelligence, Information Technology Audits, IT Governance, Machine Learning, Auditing Practices, Skill Development