Peran Artificial Intelligence dalam Audit dan Deteksi Fraud: Kajian Literatur
DOI:
https://doi.org/10.55338/jeama.v4i3.367Keywords:
Accounting, Artificial Intelligence, Auditing, Continuous Auditing, Fraud DetectionAbstract
Perkembangan teknologi informasi terus berkembang dan membawa perubahan signifikan dalam praktik audit dan upaya pencegahan kecurangan. Artificial Intelligence (AI) merupakan bentuk perkembangan teknologi dan dapat digunakan sebagai inovasi strategis untuk meningkatkan efektivitas audit dan memperkuat sistem deteksi fraud. Penelitian ini bertujuan untuk menganalisis peran AI dalam memproses audit dan deteksi kecurangan. Metode penelitian yang digunakan adalah studi literatur yang bersumber dari artikel ilmiah nasional dan internasional yang dipublikasikan pada periode 2020–2025. Analisis data dilakukan secara tematik dengan mengelompokkan temuan berdasarkan penerapan AI dalam audit dan fraud detection. Hasil kajian menunjukkan bahwa penerapan AI mampu meningkatkan efisiensi dan kualitas audit melalui otomatisasi prosedur audit, perluasan cakupan pemeriksaan, serta penerapan konsep continuous auditing. Dalam konteks deteksi fraud, AI terbukti efektif dalam mengidentifikasi pola transaksi yang mencurigakan secara real-time melalui penggunaan algoritma prediktif, machine learning, dan model hibrida. Walaupun demikian, implementasi AI masih menghadapi sejumlah permasalahan, seperti keterbatasan kompetensi auditor, risiko bias algoritma, kesiapan infrastruktur teknologi, serta kebutuhan akan regulasi dan etika yang memadai. Penelitian ini menyimpulkan bahwa AI bukan digunakan sebagai pengganti auditor, melainkan sebagai alat bantu strategis yang dapat memperkuat fungsi pengawasan, meningkatkan akurasi audit, dan mendukung transparansi serta akuntabilitas laporan keuangan.
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