https://mail.insyma.org/proceedings/files/original/articles/Wiyono_Pontjoharyo.pdf Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Proceedings of the International Symposium on Management (INSYMA) (Vol 22, 2025) Proceedings meta_title Artificial Intelligence (AI) in Financial Audit Services as Peril or Prize: Case Study in one of the Big Four Accounting Firm in Surabaya Author #1 Wiyono Pontjoharyo Author #2 Marcelino Abstract/Description The study explores the revolutionary impact of Artificial Intelligence (AI) technology in the financial audit process, focusing on the collaboration between auditors and AI. Using a qualitative approach and interpretive paradigm, the research incorporates interviews with auditors from Big Four accounting firms and document analysis of relevant literature. Findings reveal that AI technologies, such as Machine Learning and Robotic Process Automation applied in customized AI-based program for audit, enhance audit efficiency and accuracy by automating repetitive tasks. However, the presence of AI also poses challenges, including the ability to adapt and stay aware of technological developments, to ensure that AI should be prize instead of peril. The study provides insights into the future scenario of financial audits and the skills auditors must prepare to remain relevant. Implications include contributions to academic literature, education curriculum development, and adaptation strategies for professionals and organizations in the audit industry. keywords a;b;c;d Artificial Intelligence, (Financial) Audit, Efficiency, Paradigm Shift publication_date 2025/06/20 2025/06/15 pdf_url https://insyma.org/proceedings/files/articles/Wiyono_Pontjoharyo.pdf abstract_html_url https://insyma.org/proceedings/items/show/ https://insyma.org/proceedings/items/show/330 firstpage 111 lastpage 115 issn 3047-857X 3047-857X conference Proceedings of the International Symposium on Management (INSYMA) Proceedings of the International Symposium on Management (INSYMA) publisher_name Fakultas Bisnis dan Ekonomika, Universitas Surabaya Fakultas Bisnis dan Ekonomika, Universitas Surabaya no article 19 Volume 22 authors Wiyono Pontjoharyo, Marcelino Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Artificial Intelligence (AI) in Financial Audit Services as Peril or Prize: Case Study in one of the Big Four Accounting Firm in Surabaya Creator An entity primarily responsible for making the resource Wiyono Pontjoharyo, Marcelino