Artificial Intelligence: Opportunities and challenges for the State Audit Office of Vietnam

Abstract

Artificial Intelligence (AI) is becoming a crucial driver in the national digital transformation, opening up significant opportunities for innovating audit activities, but also posing existential challenges for the auditing sector. The article focuses on the following main contents: i) Analyzing and clarifying the theoretical basis for applying AI in auditing, evaluating the opportunities and challenges for the State Audit Office of Vietnam (SAV); ii) Synthesizing international experience in applying AI to audit activities; iii) Proposing solutions to leverage the strengths of AI into SAV’s audit activities.