Artificial Intelligence Technologies within the Risk-based Audit Approach – A Categorization and Classification Method

“This study proposes a comprehensive method (with representative AI-Technologies as a data basis) for the structured and targeted categorization and classification of AI under the risk-based audit approach. Initial feedback received by AI-Experts regarding the design and development of the artifact is collected. With the developed method, the study contributes to the descriptive and prescriptive knowledge […]