ANALISIS PENERAPAN ARTIFICIAL INTELLIGENCE DALAM MENDETEKSI FRAUD PADA PROSES AUDIT (Studi Literatur Proses Audit di Asia dan Amerika)

This research aims to determine the influence of implementing Artificial Intelligence (AI) in detecting fraud in the audit process in Asia and America. This study uses a literature review method sourced from national and international journals originating from countries in Asia and America. The results obtained from this research indicate that Artificial Intelligence (AI) has a significant impact on the audit process, especially in detecting fraud. In terms of the sophistication priority scale possessed by AI, researchers can rank AI from the most advanced, namely Artificial Neural Network (ANN), Large Language Models (LLM), Complaint Management System (CMS), Behavior and Emotion Analytics Tool (BEAT), to Machine Learning, Big Data, Cloud Computing, and Fuzzy Methods, which are ranked last based on the most advanced AI.