Article overview

Overview

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Artificial Intelligence Systems in Accounting and Auditing

A focused overview of how AI tools are mapped in accounting and audit research, how they appear in professional workflows, and where trustworthiness still needs governance.

Source article
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Article Lens

Aim

Study Corpus

Method

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    Key Findings

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    Evidence Base

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    Scope Notes

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      Discussion Takeaways

        Human-in-the-Loop Simulator

        Audit Control Room

        Investigate AI-flagged accounting transactions, challenge uncertain recommendations, request evidence, and keep the final audit decision under human control.

        Session profile Balanced oversight

        Open an alert, inspect the explanation, and decide whether the AI signal deserves action.

        Transaction flow AI risk routing
        Traceability Decision log