(FEB UNAIR) With the entry of the digital age, various professions such as audits have been changed by artificial intelligence (AI). This conference discusses how ethics and technological advances must go hand in hand, considering the major changes caused by AI in the fields of learning, research, petitions, and even institutional governance. Although AI offers great potential, its integration also leads to significant ethical challenges demanding the redefinition of the role of the auditor from just an inspector of compliance to become a partner of accountability and ethical architect. This was conveyed by representatives from Univ Malaya (Malaysia), Assoc. Prof. Noor Adwa Sulaiman, in the Seminar Session 2 (9th ICEB) with the theme "Finance, Accounting and Auditing Research" which was held at the Fajar Notonegoro Hall - Main Building of the 2nd Floor of the Faculty of Economics and Business, Universitas Airlangga on Tuesday (03/6).
"The study estimates that around 94% of the possibility of the growth of auditors and accountants will be replaced by Al and Automation and some even reach the probability of the increase. However, the fundamental question arises:" Will the auditor be replaced by AI? ", Said Noor Adwa in the presentation session. According to Noor Adwa, AI could not provide policies, assessments, ethical reason data entry.
He added that the audit profession is no longer limited to broad financial statements, but the audit has become a strategic function that is tasked with maintaining trust that ensures integrity in the digital system, validates ESG claims by companies, and asking for accountability for institutions not only for what they report, but also how they operate and develop.
"Audit transformation to real time guarantees and full scope is supported by an intelligent system that is able to analyze and detect anomalies in seconds that bring significant new responsibilities," said Noor Adwa. Auditors now need to assess the structure of governance and organizational development, review the integrity of data and processing techniques, and have the ability to test the bias and unclear AI.
However, with AI's great power, "ethical blindness emerged." Urgent problems related to AI include the bias of authorization, unclear data, and the application of unethical decision making. "When historical data is used to train AI, meaning that in reality both social, economic, and institutional, the bias can be immortalized and even strengthened in predictive models," explained Noor Adwa. This can result in bias, fraud, or unqualified treatment.
AI integration presents challenges and opportunities for the audit, education, and research profession. "There is not a single institution, profession, or sector that can respond separately," said Noor Adwa. Published "calls to act" so that the current generation is aware of accountability costs in an era that is increasingly encouraged by AI. For the sake of the future, it is recommended that it openly supports AI ethical research while ensuring the education and research system adapts to this digital reality. Future auditors need to master analytic, digital ethics, data management and response, as well as skills in the ESG framework. This is an important step to restore public trust in the time of automation and sustainability.
Author: Zawilla Defitrianti Bahtiar (E-Radio Feb Unair)
