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F. Raidah

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Open access Aug 2026

Artificial Intelligence and the Transformation of Internal Audit Functions

Artificial Intelligence (AI) has emerged as one of the most transformative technologies influencing organizational governance, financial oversight, and risk management practices worldwide. The integration of AI into internal audit functions has significantly altered the traditional audit landscape by enhancing operatio...

F. Raidah, M. Jobair, Md. Halimuzzaman et al. · 1 citation

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