Artificial Intelligence and Big Data Analytics in Financial and Administrative Auditing: Toward a Smart and Predictive Control System

DOI

10.2991/978-94-6239-711-8_12How to use a DOI?

Keywords

Artificial Intelligence (AI); Big Data Analytics; Financial and Administrative Auditing; Predictive Control Systems

Abstract

The integration of Artificial Intelligence (AI) and Big Data Analytics into financial and administrative auditing is fundamentally transforming traditional control systems. This paper explores how these technologies enhance audit accuracy, efficiency, and transparency through the use of machine learning algorithms, anomaly detection, and predictive analytics. By enabling real-time identification of irregularities and improving risk assessment, AI reduces human error and strengthens decision-making processes. Meanwhile, Big Data allows auditors to process vast and unstructured datasets, providing more comprehensive insights into organizational performance and regulatory compliance. Based on international case studies, the study demonstrates that AI-driven auditing improves fraud detection and optimizes resource management, yet raises ethical and regulatory challenges concerning data protection and accountability. The findings emphasize that while AI and Big Data do not replace professional judgment, their integration represents a strategic evolution toward more resilient, transparent, and adaptive audit system.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Sirine Sabah
PY  - 2026
DA  - 2026/06/24
TI  - Artificial Intelligence and Big Data Analytics in Financial and Administrative Auditing: Toward a Smart and Predictive Control System
BT  - Proceedings of the International Conference on Artificial Intelligence Applications in Business Administration in MENA Region (ICAIABA 2026)
PB  - Atlantis Press
SP  - 109
EP  - 120
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-711-8_12
DO  - 10.2991/978-94-6239-711-8_12
ID  - Sabah2026
ER  -