Predictive Auditing With AI and ML: A Qualitative Investigation of Emerging Tools in the Accounting Sector

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Author(s): Tarun Sai Raavi (Vishwa Vishwani Institute of Systems and Management, India)and Radhika Ramanchi (GITAM University, India)
Copyright: 2026
Pages: 44
Source title: Enhancing Financial Decision-Making Through AI and Accounting Systems
Source Author(s)/Editor(s): Ionica Oncioiu (Titu Maiorescu University, Constanta, Romania)
DOI: 10.4018/979-8-3373-3626-8.ch005

Keywords: Accounting and Finance / Business & Management / Business Science Reference / Decision Support Systems

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Abstract

In today's rapidly evolving financial sector, integrating artificial intelligence and machine learning into auditing practices is not just a trend – it's a game-changer. The limitations of traditional auditing practices are the time-consuming nature of manual sample preparation, the struggle to detect complex fraud schemes, and managing vast amounts of transaction data, which have long plagued the auditor's profession. But now, in a new era of auditing, promises faster, more accurate, and predictive capabilities. Integrating artificial intelligence (AI) and machine learning (ML) into auditing practices reshapes the financial assurance landscape. This chapter explores the technological revolution and how AI and ML are reshaping the auditing function, particularly at the Big Four accounting firms – Deloitte, PwC, EY, and KPMG.

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Predictive Auditing With AI and ML: A Qualitative Investigation of Emerging Tools in the Accounting Sector

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