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ASSESSING THE ADOPTION OF ARTIFICIAL INTELLIGENCE IN AUDITING SERVICES IN RWANDA

Domaine:

socioeconomic

Type de record:

paper
Créateur:
1Mb
Éditeur:
Zenodo
Hôte:avatar
The research titled "Assessing the Adoption of Artificial Intelligence in Auditing Services in Rwanda" aimed to evaluate the extent of AI adoption in Rwanda's auditing sector up to 2016, focusing on drivers, challenges, and outcomes. A mixed-methods approach combined surveys among certified auditors and structured interviews with policymakers, supported by secondary data review. Statistical analyses revealed significant findings: large firms had higher AI awareness (χ²(2, N=100)=15.67, p<0.01), while barriers included high costs (OR=0.43, p<0.01) and skill gaps (OR=0.56, p<0.05). AI adoption improved efficiency by 30% and reduced error rates by 25% (t(34)=6.23, p<0.001). Machine learning dominated AI applications (55%), primarily in data entry and financial analysis. Conclusions highlight the transformative potential of AI despite persistent challenges. Recommendations include workforce upskilling, policy enhancements, investment incentives, and increased collaboration to foster AI integration.

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doi.orgzenodo.org

Licenses

Creative Commons Attribution 4.0 Internationalhttps://creativecommons.org/licenses/by/4.0/legalcode

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