R, Herlina (2026) The Role of Artificial Intelligence and Electronic Data Processing in Internal Audit Transformation: A Qualitative Descriptive Approach at Bank Mandiri. PROGRESS JurnalPendidikan, Akuntansi dan Keuangan, 9 (1). ISSN 2622-7037
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Abstract
This study investigates the role of Artificial Intelligence (AI) and Electronic Data Processing (EDP) in transforming internal audit practices within the Indonesian banking sector, focusing on Bank Mandiri. Using a qualitative descriptive approach through semi-structured interviews with two senior internal auditors, the research identifies how digital technologies reshape audit efficiency and effectiveness. The findings reveal that AI significantly accelerates audit processes, reduces operational costs, and minimizes reliance on manual labor by automating repetitive tasks. Moreover, AI enhances effectiveness by improving the accuracy of findings, enabling real-time fraud detection, and supporting data-driven decision-making. Meanwhile, EDP strengthens efficiency through faster data access, document digitalization, and reduced dependence on physical records, while also improving effectiveness by ensuring data integrity, simplifying verification, and maintaining audit security and confidentiality. This study contributes to the literature by empirically distinguishing the complementary roles of AI and EDP in internal audit transformation, an area previously underexplored. It highlights the strategic implications for the banking sector, emphasizing the need to develop auditors’ technical competencies and optimize cross-unit system integration to fully leverage digital audit technologies..
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Artificial Intelligence, Electronic Data Processing, Internal Audit, Efficiency, Effectiveness, Banking Sector. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Nilam Sari |
| Date Deposited: | 22 Oct 2026 05:34 |
| Last Modified: | 22 Oct 2026 05:34 |
| URI: | http://repository.unisi.ac.id/id/eprint/1556 |
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