Provocări etice privind utilizarea inteligenței artificiale în domeniul auditului intern

Abstract

In the context of fast advancing technology, artificial intelligence is becoming an indispensable tool in the field of internal auditing to improve the quality of the audit report. However, the integration of intelligent technologies intro-duces a number of challenges related to ethics and accountability. In this context, the aim of this paper is to identify ways in which artificial intelligence can be used in internal audit without breaching ethical principles. The objectives of the research are, firstly, to analyze the ethical dilemmas generated by the automation of audit processes, and secondly, to determine the conceptual and operational framework necessary for the ethical use of artificial intelligence-based techno-logies in internal auditing. Upon the basis of literature review, the results of the research are concretized in a synthesis of the main ethical issues as well as best practices proposed in the literature on the use of artificial intelligence in internal auditing. This study highlights ethical limitations associated with the adoption of artificial intelligence in the field, while providing an overview of the current challenges and solutions identified in the literature. The limitations of the research are the number of studies analyzed, determined by the relatively recent nature of the topic. CZU: 174:[004.8:657.6]; JEL: M42