@article{barii2026data,
  title = {Data Analytics and AI-Enabled Technologies in Internal Audit: A Review of Recent Research through the Lens of Theory of Technology Dominance},
  author = {Ivana BARIŠIĆ},
  year = 2026,
  url = {https://ibimapublishing.com/articles/JAARP/2026/925305/},
  journal = {Journal of Accounting and Auditing: Research & Practice},
  volume = 2026,
  pages = 14,
  doi = doi.org/10.5171/2026.925305,
  abstract = {The research focus of this paper is based on the analysis of the application of Data Analytics and Artificial Intelligence in internal auditing. Although the current use of DA and AI in internal audit is still limited, especially the use of AI,this early adoption phase is crucial for studying their professional implications and ensuring their responsible and safe future integration into the audit process. The paper examines the reasons for the adoption of these technologies, their impact on the audit process, and the implications of long-term use through the lens of the Theory of Technology Dominance. A semi-structured literature review is employed to systematically identify, analyse, and synthesise recent empirical findings to address research questions, analysing recent research in the period from 2021-2025, focusing on academic papers indexed in WOS. Results point out that the maturity level of acceptance of these technologies in internal audit is still quite low, but evidence has been found confirming the use of generative AI in the audit process. Also, reliance on these technologies faces various challenges, such as the need for adequate skills and the costs of implementation. Also, these modern technologies have an influence on the change in the paradigm of internal audit towards continuous audit, as well as significant implications for greater effectiveness of the risk-based approach. The analysed research was least oriented towards the long-term implications of using the researched technologies, which provides a basis for conducting further research in the area, especially in the context of ethical implications for internal auditors' decision-making.},
  keywords = {internal auditing, Data Analytics, Artificial Intelligence, Theory of Technology Dominance},
  note = Article ID: 925305
}