Artificial Intelligence in Auditing: Enhancing Fraud Detection and Risk Assessment

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AI enhances fraud detection with greater speed and accuracy, transforming auditing practices.
The application of machine learning models improved anomaly detection in financial data, reducing false positives.
Statistical analysis and conceptual modeling showcase AI's contribution to the fraud prevention ecosystem.
Integrating AI into risk management may reshape audit methodologies and improve reliability.

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Observational analysis demonstrates improved fraud detection in auditing using AI, suggesting a framework for better risk management practices.

Dash et al. (2025) studied this question.

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Observational analysis demonstrates improved fraud detection in auditing using AI, suggesting a framework for better risk management practices.