Guidelines for Application of Artificial Intelligence to Internal Auditing of Listed Companies in The Stock Exchange of Thailand
Keywords:
Guidelines, Artificial Intelligence, Internal Auditing, Internal Auditor, Listed CompanyAbstract
This research aims to study the readiness of internal auditors, their perception of executive support, attitudes toward internal auditing, and the adoption of artificial intelligence (AI) in internal audit practices. It also seeks to explore the approaches to implementing AI in internal auditing within listed companies on the Stock Exchange of Thailand. The study is based on the opinions of internal auditors. A mixed-methods research approach was employed. For the quantitative part, the sample consisted of 340 internal audit personnel from listed companies, selected using systematic sampling. Data were collected through questionnaires and analyzed using descriptive statistics. For the qualitative part, in-depth interviews were conducted with nine experts in internal auditing, AI applications in auditing from listed companies, and academic institutions. Purposive sampling was used, and data were collected using structured interviews and analyzed through content analysis.
The research findings revealed that: (1) internal auditors’ perceptions, attitudes, and use of AI in internal audit practices were at the highest level overall, while their readiness and executive support were at a high level. (2) There are nine proposed approaches for implementing AI in internal auditing for listed companies. These approaches aim to guide organizations in developing effective and efficient policies for AI adoption in internal audit functions.
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