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Identifying Ethical Principles in the Use of Artificial Intelligence (AI) in Audit Processes
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Mehdi Jafari1   , Mojgan Safa2 |
1- Ph.D. Student, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
2- Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran , dr.mojgansafa@iau.ac.ir |
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Abstract: (24 Views) |
Background: The integration of artificial intelligence in auditing has attracted the attention of researchers in academic research with regard to ethical approaches. The aim of this study is to identify ethical principles in the use of artificial intelligence in auditing processes.
Method: This study is a mixed research (qualitative-quantitative) type. The statistical population in the qualitative section is experts including professors of universities related to accounting and auditing, who were selected as a sample size of 10 people using non-random and purposeful sampling. The statistical population in the quantitative section is university professors and managers of the stock exchange organization, who were selected as a sample size of 30 people using non-random and available sampling. The data collection tool in the qualitative section is research literature and Delphi questionnaire, and in the quantitative section, a paired comparison questionnaire. Data analysis was performed in the qualitative section by meta-synthesis and Delphi methods, and in the quantitative section by (AHP) method and Expert choice software.
Results: According to the results of the qualitative section, first, by meta-synthesis and review of 21 domestic and foreign articles, 7 main components and 26 sub-components were identified, and after screening by the Delphi method, 5 main components and 24 sub-components were finally identified. According to the results of the quantitative section, the main components of usefulness, privacy and data protection, transparency and explainability, justice and fairness, trust, freedom/autonomy, and compliance with regulations and professional standards are ranked first to seventh in the ethical principles of using artificial intelligence in audit processes with weights of 0.216, 0.182, 0.169, 0.167, 0.107, 0.088, and 0.072, respectively.
Conclusion: By adhering to ethical principles in the use of artificial intelligence in auditing, auditors and organizations can ensure that artificial intelligence is used responsibly and ethically in auditing practices.
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| Keywords: Ethical Principles, Artificial Intelligence (AI), Audit Processes |
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Full-Text [PDF 813 kb]
(32 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2025/08/24 | Accepted: 2025/10/25 | Published: 2026/08/1
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