L'intelligence artificielle : quel impact sur la nature du métier d'auditeur ?
Leduc, Melissa
Promotor(s) : Blavier, André
Date of defense : 21-Jun-2019/25-Jun-2019 • Permalink : http://hdl.handle.net/2268.2/6528
Details
Title : | L'intelligence artificielle : quel impact sur la nature du métier d'auditeur ? |
Translated title : | [en] Artificial intelligence : which impact on the nature of the auditor's profession ? |
Author : | Leduc, Melissa |
Date of defense : | 21-Jun-2019/25-Jun-2019 |
Advisor(s) : | Blavier, André |
Committee's member(s) : | Neysen, Nicolas
Lisein, Olivier |
Language : | French |
Number of pages : | 61 |
Discipline(s) : | Business & economic sciences > Accounting & auditing |
Institution(s) : | Université de Liège, Liège, Belgique |
Degree: | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[en] In a world of constant technological change, it becomes more and more pressing to take a look at what computers are now able to do. They are getting smarter by the day, and fear is developing around the uncertainty they bring on our jobs. Artificial intelligence is coming, and we need to understand that it will affect a lot of professions. This thesis aims at understanding the potential consequences of the adoption of artificial intelligence technologies into the financial audit profession. We will analyze how it can influence the current practice and which benefits - or downsides - can appear with its implementation. We will first take an interest in investigating the audit profession in order to determine in which areas there are possible improvements to be made with the introduction of artificial intelligence. Secondly, we will study the artificial intelligence in itself, looking at its features, basic functioning and overall purpose. We will then begin to reflect on its concrete use in the financial audit, through the review of scientific literature, and try to understand if it is indeed suitable for the profession or if it just does not apply to the audit context. Finally, we will tackle the core subject of this thesis with an evaluation of the expected impact of artificial intelligence on the profession. We will research what changes can be awaited with the arrival of the technology in regards to the nature of the occupation of financial auditor and its newly required profile. Ultimately, we will conduct a reflexion on the potential threat artificial intelligence could be for the job and try to apprehend whether or not the auditor profession might disappear in the future because of the human’s replacement by the machines.
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