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The advancement of artificial intelligence (AI) is ushering in a new era in auditing by enhancing decision-making, fraud detection, and risk assessment processes. This study presents a systematic literature review of 30 prominent academic works published between 2017 and 2024. Findings suggest that while AI can significantly improve audit efficiency and accuracy, several challenges remain—such as data security, professional ethics, human factors, and regulatory compliance. The study concludes that a collaborative model, where AI augments rather than replaces auditors, offers a more feasible and ethical approach to AI integration in auditing practices.
In the economic and social policy document to be followed by the government We will develop social services to ensure life security and strengthen the social insurance system to improve the quality of life. Expand the scope of social insurance. Improve service availability. Expanding the middle class of citizens and households by strengthening management. Cultivating proper management of social insurance funds. Bring the fund to a breakeven level. A fully independent social insurance system will be created.
