Status : Verified
| Personal Name | Pardilla, Mark Anthony |
|---|---|
| Resource Title | The future of artificial Intelligence in government auditing: a technology foresight through scenario building |
| Date Issued | 25 September 2023 |
| Abstract | With the changing landscape of the Philippine government towards digitalization and the rapid advancements in information and technology, the traditional audit approach may need to be more effective in delivering quality and efficient audit services. Hence, as the government auditing arm, COA needs to innovate and adopt new auditing techniques and strategies to cope with the changing times. This study is about projecting artificial intelligence’s future in government auditing using a scenario building methodology. The study identified the key driving forces that would affect the adoption and integration of artificial intelligence in government auditing through PESTEL and SWOT analysis. The results include government policies and commitment, technology and AI adoption, digitalization, data privacy, security, ethics, public perception and trust, and sustainability. Using the key driving forces with high impact and uncertainty, the study created three scenarios that discussed the opportunities and challenges that COA should consider in adopting AI technologies in government audits, the strength they can utilize, and the weaknesses they should address. The first scenario is about the digitalization and transformation of all government agencies, which provides opportunities for COA to adopt more advanced audit techniques and approaches, such as continuous auditing and remote auditing powered by AI, which became possible due to the availability of information in digital format as a result of digitalization. The second scenario focused on the audit and regulation of the AI systems used by government agencies to assess their transparency, integrity, security, and reliability and address concerns related to data privacy, security, and ethical issues on the use of AI. Lastly, the third scenario revolves around adopting AI technologies to perform audit functions. The scenarios discussed different audit procedures and functions where AI could be used in full automati |
| Degree Course | Master of Technology Management |
| Language | English |
| Keyword | Artificial Intelligence; auditing; technology foresight; scenario building |
| Material Type | Thesis/Dissertation |
Preliminary Pages
433.96 Kb
Category : P - Author wishes to publish the work personally.
Access Permission : Limited Access