Does the adoption of Artificial Intelligence pose an ethical risk in the auditing process? A Malaysian perspective
The rise of Industrial Revolution 4.0 is driving the digital transformation of businesses, with Artificial Intelligence at the forefront. These developments have transformed the way an organisation functions, resulting in excitement, exuberance, and numerous challenges, including the ethical risk. T...
Enregistré dans:
| Auteurs principaux: | , |
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| Format: | Article ou chapitre numérique |
| Sprog: | Français |
| Udgivet: |
2026
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| Fag: | |
| Online adgang: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Summary: | The rise of Industrial Revolution 4.0 is driving the digital
transformation of businesses, with Artificial Intelligence at
the forefront. These developments have transformed the way
an organisation functions, resulting in excitement, exuberance, and numerous challenges, including the ethical risk.
The field of accounting and auditing has not been exempted
from this issue. The accounting and auditing profession is
stunned globally by the emergence of AI, which has exposed
them to significant ethical risks. Several questions arise, such
as: how do accounting and auditing professionals adopt AI?
How do AI address ethical dilemmas? Does the accounting
and auditing profession possess adequate resources to
address ethical issues related to artificial intelligence? This
study, despite being exploratory in nature, concentrates on
the ethical issues in Malaysian organisations that use AI in
auditing and connected procedures. This discovery would
offer valuable insights into the intricacies of ethical conundrums and decision-making within institutions, also reflecting
the readiness of Malaysian businesses to adopt an ethical
stance in AI. |
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