International Journal on Science and Technology

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Revolutionizing Financial Oversight: The Transformative Power of Artificial Intelligence in Auditing

Author(s) Dr. Jithesh Mon Mullool, Ms. Neethu A E
Country India
Abstract The integration of Artificial Intelligence (AI) into financial oversight and auditing has emerged as a transformative force reshaping the accuracy, transparency, and efficiency of modern financial systems. This study explores how AI-driven technologies such as machine learning, natural language processing, and predictive analytics enhance audit quality and support decision-making by automating complex analytical procedures. Using an exploratory-descriptive research design, data were collected from financial professionals across multiple institutions to evaluate the impact of AI on auditing practices. The findings reveal that AI significantly improves operational speed, error detection, and data analysis capabilities, leading to more reliable financial reporting and strengthened governance frameworks. However, the study also identifies several challenges, including data privacy risks, model bias, implementation costs, and the need for specialized technical skills. The paper concludes that effective AI integration in auditing requires robust ethical guidelines, governance mechanisms, and continuous professional development for auditors. The research contributes to the growing discourse on digital transformation in finance and provides actionable insights for regulators, practitioners, and policymakers aiming to leverage AI for sustainable financial accountability
Keywords Artificial Intelligence, Financial Oversight, Auditing, Automation, Governance, Big Data Analytics, Audit Quality, Digital Transformation
Field Business Administration
Published In Volume 16, Issue 4, October-December 2025
Published On 2025-10-28
DOI https://doi.org/10.71097/IJSAT.v16.i4.8805
Short DOI https://doi.org/g98ndg
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