WSEAS Transactions on Business and Economics
Print ISSN: 1109-9526, E-ISSN: 2224-2899
Volume 22, 2025
Decoding AI Adoption: Unveiling the Drivers behind Internal Auditors’ Integration of AI in Auditing Operations
Authors: , ,
Abstract: Finding the elements that motivate auditors to use artificial intelligence in internal auditing procedures is the main goal of this study. This study investigates how people and technology interact from the viewpoint of individual workers. 160 valid responses were gathered from internal auditing staff members working for various companies in Greater Jakarta, Indonesia (Jakarta, Bogor, Depok, Tangerang, and Bekasi) where purposive sampling and a quantitative research method were used. The Technology Acceptance Model (TAM) served as the theoretical basis for the construction of the structural model, and the data was analyzed using partial least squares structural equation modelling (PLS-SEM). The result of this study determines that intention to use AI in internal auditing by auditors’ is highly correlated with perceived ease of use, perceived usefulness, and sense of trust. This study also discovers that intention to use AI in internal auditing is significantly affected by attitude, awareness, and innovativeness. These results implicate that significant practical implications and might be useful to internal auditors, audit firms, companies, technology providers, investors, shareholders and professional associations.
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Keywords: Artificial Intelligence, Auditing, Attitude, Adoption Intention, Perceived Usefulness, Innovativeness, Awareness
Pages: 2554-2570
DOI: 10.37394/23207.2025.22.200