Operational Excellence in IT Audit through AI-Augmented Control Testing
Keywords:
AI in IT Audit, Control Testing, Operational Excellence, Automation, Compliance, Simulation ResearchAbstract
The integration of Artificial Intelligence (AI) into IT audit processes has ushered in a transformative era, enhancing operational excellence through AI-augmented control testing. This paper explores the evolution of IT audit methodologies, emphasizing the pivotal role of AI in automating control assessments, improving accuracy, and ensuring compliance. By examining current practices and proposing a simulation-based approach, the study aims to provide a comprehensive understanding of AI's impact on IT audit efficiency and effectiveness.
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Copyright (c) 2026 Scientific Journal of Artificial Intelligence and Blockchain Technologies
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