Khan, Rizwan; Adi, Erwin; Hussain, Omar - In: Managerial Auditing Journal 36 (2021) 4, pp. 564-590
Purpose: This paper aims to develop an artificial intelligence (AI) audit tool for auditing text-based evidence and determine its efficiency and effectiveness. Design/methodology/approach: A manual audit checklist and an AI audit tool are developed with fuzzy front-end (FFE) from Innovation...