Forensic auditing and the use of artificial intelligence: A bibliometric analysis and systematic review in Scopus between 2000 and 2024

Romero-Carazas R.; Espíritu-Martínez A.P.; Aguilar-Cuevas M.M.; Usuriaga-Palacios M.N.; Aguilar-Cuevas L.A.; Espinoza-Véliz M.Z.; Espinoza-Egoavil M.J.; Gutiérrez-Monzón S.G. · Heritage and Sustainable Development (2024) · DOI: 10.37868/hsd.v6i2.626

Resumen

A significant and successful approach to fraud detection includes artificial intelligence in forensic auditing. Forensic auditors can now respond quickly to suspicious circumstances and take preventative action before fraud spreads and causes further damage to the organization, all thanks to artificial intelligence that has enabled early fraud identification. This article analyzes forensic auditing and the use of artificial intelligence through a bibliometric analysis in Scopus and a systematic literature review. The samples were documents selected using Boolean operators with keywords in English (Forensic AND auditing, artificial AND Intelligence), analyzed in Excel and VOSviewer. This research points out that forensic auditing and the use of artificial intelligence have advanced, in the variety of topics covered, the prominence of perpetrators, and the accessibility of crucial data. Therefore, to maintain the quality and integrity of their work, forensic auditors must adapt to technological advances, training in the use of artificial intelligence, and collaborate with other specialists and professionals. Consequently, with its empirical basis, this bibliometric and systematic review critically evaluates the research, to clarify the empirical basis of current trends in this field and lays the groundwork for future research. © The Author 2024. Published by ARDA.

Instituciones: Universidad Peruana Los Andes; Universidad Nacional de Moquegua; Universidad Católica de Santa María