TRANSFORMASI PERAN AUDITOR DI ERA AI

Abstract

The purpose of this research is to understand how the role of auditors is changing in detecting fraud in the era of Artificial Intelligence at the Provincial Inspectorate of Maluku. A qualitative method with interview techniques was used to understand the application of AI, the experiences of auditors, and the challenges they face. The results of the research show that the audit process is still performed manually and relies on the expertise of auditors. The role of auditors has not undergone significant changes with the presence of AI, as AI is used in a limited way and only as a tool to assist in information retrieval. Limitations in infrastructure and the readiness of human resources are the main obstacles. Auditors see AI as having the potential to enhance the efficiency and effectiveness of audits in the future.

Keywords: auditor; artificial intelligence