APPLICATION OF ARTIFICIAL INTELLIGENCE TO ENHANCE THE EFFECTIVENESS OF INTERNAL AUDIT IN ENTERPRISES

Abstract

This study examines the application of artificial intelligence (AI) to enhance the effectiveness of internal audit activities in enterprises. Using a synthesis of secondary literature and analytical framework, the paper elucidates the theoretical foundations of AI and internal auditing, and evaluates the current state and potential of AI adoption in internal audit globally and in Vietnam. The findings indicate that AI can enable internal auditors to expand audit scope, automate processes, and rapidly detect risks, thereby improving audit quality and effectiveness. However, implementing AI also presents significant challenges regarding technology infrastructure, data quality, human resources, and risk management. Drawing on international experiences, the paper proposes solutions to promote AI adoption in internal audit in Vietnam, including developing a technology strategy, investing in human capital, refining governance frameworks, and strengthening professional collaboration