The Evolution of Audit Procedures: From Manual Processes to Artificial Intelligence

Document Type

Article

Publication Date

3-2026

Subject: LCSH

Auditing—Statistical methods, Artificial intelligence, Auditing, Analytical review, Technology--Moral and ethical aspects

Disciplines

Accounting

Abstract

This paper provides an examination of the evolution of audit procedures and techniques. It traces the progression from manual methods performed on columnar paper, including the use of handwritten tick marks on printed working papers, through the adoption of computer-assisted audit tools and techniques (CAATs), spreadsheet-based analytics, and enterprise resource planning (ERP) systems. The analysis extends to contemporary developments, focusing on the integration and use of Artificial Intelligence (AI) in audit processes. And the impact of these technologies on audit efficiency, coverage, quality, and the role of professional judgment exercised by auditors. As a final step the paper explores ethical, governance, and data protection considerations associated with the introduction of emerging technologies in auditing.

Comments

Copyright © The Author, 2026 (www.ijsmr.in)

DOI

10.37502/IJSMR.2026.9305

Publisher Citation

Bandeira, C.D. and Mohs, J.N. (2026) 'The Evolution of Audit Procedures: From Manual Processes to Artificial Intelligence', International Journal of Scientific and Management Research, 9(3), pp.55-69

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