Peran Artificial Intelligence dalam Audit dan Deteksi Fraud: Kajian Literatur
DOI:
https://doi.org/10.55338/jeama.v4i3.367Kata Kunci:
Akuntansi, Artificial Intelligence, Audit, Continuous Auditing, Deteksi FraudAbstrak
Perkembangan teknologi informasi telah membawa perubahan signifikan dalam praktik audit dan upaya pencegahan kecurangan. Artificial Intelligence (AI) muncul sebagai salah satu inovasi yang berpotensi meningkatkan efektivitas audit sekaligus memperkuat sistem deteksi fraud. Penelitian ini bertujuan menelaah peran AI dalam audit dan deteksi fraud dengan menggunakan metode kajian literatur. Artikel yang ditinjau merupakan publikasi nasional dan internasional pada periode 2020–2025 yang diperoleh melalui berbagai basis data akademik. Proses analisis dilakukan secara tematik dengan menyesuaikan fokus penelitian pada topik yang relevan. Hasil kajian menunjukkan bahwa AI mampu meningkatkan efisiensi dan kualitas audit melalui otomatisasi prosedur, perluasan cakupan pemeriksaan, serta penerapan continuous auditing. Dalam deteksi fraud, AI terbukti efektif mengenali pola transaksi mencurigakan secara real-time dengan memanfaatkan algoritma prediktif dan model hibrida, sehingga mendukung pencegahan kecurangan secara lebih akurat. Penerapan AI juga memberikan manfaat berupa peningkatan akurasi, efisiensi, serta transparansi, meskipun masih menghadapi kendala seperti keterbatasan kompetensi auditor, potensi bias algoritma, kesiapan infrastruktur, dan kebutuhan regulasi yang memadai. Kajian ini menyimpulkan bahwa AI tidak berfungsi sebagai pengganti auditor, tetapi sebagai mitra strategis yang memperkuat peran pengawasan dan akuntabilitas laporan keuangan.
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