The Impact of Artificial Intelligence on the Audit Process and Internal Audit Quality: A Study of Listed Companies on the Vietnamese Stock Market

Abstract

In the context of the Fourth Industrial Revolution, adopting artificial intelligence (AI) in internal auditing has become an essential trend to enhance the efficiency and accuracy of audit processes. As corporate information systems grow increasingly complex, AI provides critical support in optimizing audit procedures by enabling automated data processing, advanced risk detection, and more comprehensive analyses. This study investigates the key factors influencing AI adoption in internal audit functions among companies listed on the Vietnamese stock market. Using structural equation modeling (SEM), the analysis reveals that internal auditors’ technological competency, managerial support, organizational culture, and information technology infrastructure all have a significant positive impact on AI adoption. Furthermore, the study examines the relationship between AI adoption, audit process effectiveness, and internal audit quality. The results indicate that higher levels of AI integration improve audit process efficiency by reducing manual workloads, minimizing errors, and enhancing the detection of risks and anomalies. Importantly, improvements in audit processes serve as a crucial mediating mechanism through which AI adoption contributes to overall internal audit quality. These findings underscore the strategic importance of integrating AI within well-structured audit procedures and highlight the need for organizations to invest in technology, training, and supportive organizational practices to fully realize the benefits of AI in internal auditing.