Artificial Intelligence Technologies within the Risk-based Audit Approach

"This study proposes a comprehensive method (with representative AI-Technologies as a data basis) for the structured and targeted categorization and classification of AI under the risk-based audit approach. Initial feedback received by AI-Experts regarding the design and development of the artifact is collected. With the developed method, the study contributes to the descriptive and prescriptive knowledge base regarding the categorization and classification of AI within the auditing and accounting profession."

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