Library:
Paris Champerret
Madrid
London
Paris Montparnasse
Turin
- Item type
- Study and report
- Dissertation
- Language
- English
- Publication year
- 2025
- Contributors
- RODRIGO, Laura
- Subjects
- MANAGEMENT
This thesis explores the integration of artificial intelligence (AI) in internal auditing by analyzing the factors that influence its adoption and their impact on the internal auditors’ skills and effectiveness. While AI offers a major opportunity to transform the profession, its implementation remains marked by significant disparities, various obstacles, and limited usage among certain roles or organizational contexts.
A review of the literature identified two main categories of factors that shape the adoption of AI: organizational factors (strategy, leadership, resources, data governance) and individual ones (training level, technological appetite, confidence, professional mindset).
Based on these foundations, a survey was conducted among 81 audit professionals to better understand the adoption dynamics depending on their role, experience, training, and organizational environment. The cross-analysis of responses reveals that successful AI adoption relies on a subtle balance between structural conditions and human factors. It also emphasizes the importance of tailored support based on individual profiles, and the evolution of auditors’ skills towards a hybrid posture that combines critical thinking, tool proficiency, and interdisciplinary collaboration.
Finally, this study presents practical recommendations for audit managers and decision-makers, along with future research directions to deepen the understanding of technology adoption in control-related functions.
Keywords:
Artificial Intelligence (AI), Internal Audit, AI Adoption, Organizational Barriers, Individual Barriers, Auditor Skills, Digital Transformation, Audit Efficiency, Competency Gaps.
