Potensi Artificial Intelligence (Ai) Menerbitkan Opini Auditor ?

Abstract

The presence of Artificial Intelligence (AI) in the disruptive era is considered to be a solution for the inability of the audit to detect fraud and issue an audit opinion. The purpose of this study is to prove the potential of Artificial Intelligence (AI) to detect fraud and issue auditor opinion. This study uses the Theoretical Framework method and uses documentation techniques for previous research and by combining competencies and capabilities between the availability of big data, the use of data mining, Artificial Neural Network and involving the final analysis through the calculation of total irregularities obtained by using Fuzzy. The results of this paper reinforce the potential for the existence of Artificial Intelligence to be able to detect fraud, and publish audit opinions independently. The author hopes to provide a broader picture of the Artificial Intelligence framework to maximize its potential to help auditors detect and issue audit opinions.

The role of data analytics for detecting indications of fraud in the public sector

“…With the help of a system of data analytics tools, Big data is done physically and conceptually separately from audited accounting data, it will be difficult to cover up fraud and manipulation due to the use of big data for the audit process in 100% sampling or analyzing the entire population (Chang, 2008). So finding red flags and suspicious findings will increase the potential to detect fraud (Soeprajitno, 2019). The areas examined for research using big data techniques in audit practice will assist the auditor in predicting the risks that will occur and are occurring in more depth (Soeprajitno, 2019).…”

“…So finding red flags and suspicious findings will increase the potential to detect fraud (Soeprajitno, 2019). The areas examined for research using big data techniques in audit practice will assist the auditor in predicting the risks that will occur and are occurring in more depth (Soeprajitno, 2019). In increasing the use of data analytics, an analytical strategy component is needed that aims to maintain a more structured use of data analytics, and analytical governance built on the values of openness, responsibility, accountability, transparency, and fairness.…”

“…With the support of analytical processes that have an impact on improving the quality of examination results. Data analytics assistance helps the auditor in predicting the risks that occur and are happening in more depth (Soeprajitno, 2019). According to (Appelbaum et al, 2017) the use of data analytics can help in making decisions in more real time and help in analyzing more relevant in the business environment.…”

Identifikasi Citra Cacat Las Menggunakan Metode Gray Level Co-Occurance Matrix (GLCM) dan K-NN

“…Dengan kecerdasan buatan atau bisa disebut Artificial Intellegence (AI), hasil gambar yang diambil oleh kamera dapat diidentifikasi sebagai sebuah objek layaknya proses identifikasi yang dilakukan oleh manusia. AI dapat berfikir, melakukan analisis hingga memberikan keputusan dengan akurasi yang tepat [1]. Salah satu cabang AI yaitu Vision AI diperoleh dengan menggabungkan beberapa disiplin ilmu yaitu computer vision dan machine learning.…”

Usage of Blockchain to Ensure Audit Data Integrity

“…There are no longer need to long hour of examining transaction record where it can be digitalized and check almost instantly by using sophisticated information system. Auditors position will be shifting to relay in key point and important information to share the audit result in clear way (Kruskopf et al, 2020;Soeprajitno, 2019).…”