Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Book Chapter Book Chapter Faculty Publications- Book Chapter Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource AI in IA: Impact of Artificial Intelligence in Internal Audit: A Qualitative Study Subject The topic of the resource Artificial intelligence; Audit process; Internal audit; Technology Description An account of the resource Internal auditing is becoming more crucial as businesses become more complex and extensive. Artificial intelligence (AI) in internal auditing is a trend change that promises to revolutionize how internal auditing functions are performed and delivered through significant improvements in audit quality and operational discipline. This paper reflects on many of the multifaceted impacts of AI on internal auditing functions. This paper intends to investigate how this AI will impact the audit profession. By interviewing ten individual internal audit experts qualitatively, the study shows that AIs implementation will impact the following six critical levels. AI makes it possible for an auditor to (1) spend less time and make the audit more productive, (2) increase coverage, (3) real-time auditing, (4) enhance decision-making, (5) risk assessment and management, and (6) create new advisory services. The findings thus imply a need for a well-defined and consistent audit structure that is flexible enough for auditors to improve their audits. The Author(s), under exclusive license to Springer Nature Switzerland AG 2024. Creator An entity primarily responsible for making the resource Manuel A.; Arumugam S.K. Source A related resource from which the described resource is derived Contributions to Finance and Accounting, Vol-Part F3769, pp. 451-463. Publisher An entity responsible for making the resource available Springer Nature Date A point or period of time associated with an event in the lifecycle of the resource 2024-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.1007/978-3-031-67547-8_38" target="_blank" rel="noreferrer noopener">https://doi.org/10.1007/978-3-031-67547-8_38</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85212494041&amp;doi=10.1007%2F978-3-031-67547-8_38&amp;partnerID=40&amp;md5=b2b3eefffc45d361e19cf3628f05791d" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85212494041&amp;doi=10.1007%2f978-3-031-67547-8_38&amp;partnerID=40&amp;md5=b2b3eefffc45d361e19cf3628f05791d</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISSN: 27306038 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Book chapter Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Manuel A., School of Commerce, Finance and Accountancy, Christ University, Bangalore Central Campus, Bangalore, India; Arumugam S.K., Department of Professional Studies, School of Commerce, Finance and Accountancy, Christ University, Bangalore Central Campus, Bangalore, India