L’intelligence artificielle dans le contrôle et l’audit interne des entreprises : Une approche sociomatérielle ultime

Abstract

Artificial intelligence (AI) has grown considerably. This automation intends to imitate human intelligence and make room in all that presents knowledge. However, the role of AI in organizational change remains controversial. In this context, the concept of internal control and audit is a human as well as a digital task that presents a certain advantage to the management of the company in the achievement of objectives. With this regards, we based our work on sociomateriality theory to analyze the interaction between the social (internal auditor) and the material (artificial intelligence) in organizational work. Using a qualitative methodology, we were able to carry out three groups of six semi[1]structured interviews with per group. The results confirmed that it is necessary for every company to have technological tools to keep up with global industrial developments and certified that AI cannot currently take the place of the internal audit and control function within organizations. One still needs the other.