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Developing an Artificial Intelligence Maturity Model for Auditing

Philipp Fukas; Jonas Rebstadt; Florian Remark; Oliver Thomas
In: Human Values Crisis in a Digitizing World. European Conference on Information Systems (ECIS-2021), June 14-16, Marrakech/Virtual, Morocco, Association for Information Systems. AIS Electronic Library (AISeL), 2021.


Artificial Intelligence (AI) is increasingly being used in various domains including highly regulated areas such as auditing. Although the use of AI in auditing may seem promising at the first glance, there are a number of implications that have so far prevented its broad application. By proposing the first Auditing Artificial Intelligence Maturity Model (A-AIMM), we assess the adoption and diffusion of AI in auditing by considering audit specific requirements. The resulting model contains eight different dimensions and five different maturity levels that foster audit firms in becoming AI-enabled organisations by providing recommendations for the further use of AI with their current capabilities. The development procedure represents a Design Science Research approach including a systematic literature review, a qualitative survey with audit experts and an iterative development process.