AI governance and ethical challenges in the auditing profession: A theoretical framework and practical solutions in the context of digital transformation

Abstract

In the Industry 4.0 era, Artificial Intelligence (AI) is profoundly restructuring auditing processes, shifting from traditional sampling methods to continuous monitoring based on Big Data. However, reliance on algorithms gives rise to serious ethical challenges, such as automation bias, “black box” transparency issues and data security risks. This paper examines the relationship between AI Governance and professional ethics, analyzing international legal frameworks (EU AI Act, NIST, ISO 42001) and Vietnam's Law on Artificial Intelligence No. 134/2025/QH15. The research findings propose a multi-layered governance framework to safeguard integrity and public trust in the auditing profession in a digital environment.