Journal of Advances in Developmental Research

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The Integration of Artificial Intelligence in Modern Auditing Practices Transforming Auditing through Technological Advancements

Author(s) Aman Deep Singh
Country United States
Abstract This paper explores the transformative impact of artificial intelligence (AI) on modern auditing practices. As the audit profession grapples with increasing volumes of complex financial data, the integration of AI technologies has become essential for enhancing efficiency, improving accuracy, and strengthening fraud detection. The paper traces the evolution of auditing from manual processes to the current era of advanced AI-driven tools, highlighting core technologies such as machine learning algorithms, natural language processing, and robotic process automation. These innovations enable auditors to process and analyze large datasets rapidly, identify anomalies, and extract valuable insights from unstructured information. By automating repetitive tasks, AI allows auditors to concentrate on complex, value-added activities, thereby elevating the quality and reliability of financial reporting. Ultimately, the paper underscores how AI is reshaping the auditing landscape and discusses the implications for practitioners and stakeholders in the financial ecosystem.
Keywords Artificial Intelligence (AI), Auditing, Machine learning algorithms, Natural language processing, Anomaly detection, Financial reporting, Robotic process automation, Automation.
Field Engineering
Published In Volume 16, Issue 2, July-December 2025
Published On 2025-12-05
Cite This The Integration of Artificial Intelligence in Modern Auditing Practices Transforming Auditing through Technological Advancements - Aman Deep Singh - IJAIDR Volume 16, Issue 2, July-December 2025. DOI 10.71097/IJAIDR.v16.i2.1655
DOI https://doi.org/10.71097/IJAIDR.v16.i2.1655
Short DOI https://doi.org/hbkqrw
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