In the rapidly evolving landscape of finance and accounting, the potential of Audit Analytics (AA) stands out, promising to transform the Internal Audit Function (IAF). However, despite its potential, its adoption remains limited. A recent study in the „Journal of Emerging Technologies in Accounting“ delved deep, identifying both driving and inhibiting factors affecting AA’s integration. From a thorough review of 42 pivotal articles, the research highlighted a complex interplay of internal dynamics, regulatory nuances, and data challenges among others. As organizations grapple with these factors, understanding them becomes paramount to harness the full potential of AA. Dive deeper into these insights by accessing the article here.
