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Digital Transformation of Internal Control Systems: The Role of Artificial Intelligence
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Author(s): Marta F. Ceia (University of Aveiro, Portugal), Rui P. Marques (University of Aveiro, Portugal)and Helena Inácio (University of Aveiro, Portugal)
Copyright: 2026
Pages: 32
Source title:
AI for Organizational Excellence and Inclusive Growth
Source Author(s)/Editor(s): Rafael Ignacio Pérez-Uribe (Invesproject, Colombia), David Ocampo-Guzmán (Universidad EAN, Colombia), Maria Teresa Ramírez-Garzón (Invesproject, Colombia)and Luz Janeth Lozano-Correa (Santo Tomas University, Colombia)
DOI: 10.4018/979-8-2600-0439-5.ch001
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Abstract
This study investigates the integration of Artificial Intelligence (AI) into Internal Control Systems (ICS). The objective is to understand the role of AI within ICS: (1) identifying AI technologies that benefit ICS, (2) determining ICS procedures that AI can assist, (3) characterizing an AI-assisted ICS, and (4) assessing the challenges in implementing AI within ICS. The results reveal that machine learning for process automation and chatbots are the most well-known and used AI functionalities. Internal Control (IC) procedures are inherently linked, so all benefit from AI implementation. With or without AI, the fundamental characteristics of an ICS remain intact. Key challenges in AI implementation include cost, the need for training, resistance to change, ethical and legal considerations, and data and model suitability. The ICS benefits from AI implementation, directly contributing to improved governance and proactive risk prevention mechanisms, as well as providing time savings.
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