KOREAN ASSOCIATION FOR ARTIFICIAL INTELLIGENCE AND LAW
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KAAIL · AI LAW & POLICY RESEARCH

Data Governance and Auditor Readiness for Generative AI-Based Auditing: A Survey Study of External Auditors in Indonesia, with AI Literacy as a Mediator

Abstract-based AI summary: This summary is based only on the abstract, and the full text was not reviewed. In a survey of 248 Indonesian external auditors, data governance had significant positive effects on both auditor readiness for generative AI-based audits and AI literacy. AI literacy partially mediated the relationship between the two variables.

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Author

Riva Ubar Harahap · Muhammad Fahmi

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AI Research Summary

Before Human Review

Based on abstract · Full text not reviewed

This summary is based only on the abstract, and the full text was not reviewed. In a survey of 248 Indonesian external auditors, data governance had significant positive effects on both auditor readiness for generative AI-based audits and AI literacy. AI literacy partially mediated the relationship between the two variables. Among data governance factors, data quality had the highest relative importance, while the contribution of data architecture was low.

Key Points from the Abstract

  1. Data governance has a significant positive effect on auditor readiness.
  2. AI literacy partially mediates this relationship.
  3. Data quality is presented as the most important governance factor.

Relevance to AI Law and Policy

Provides policy and organizational design implications for data governance and AI literacy in the adoption of generative AI in auditing.

Limitations to Consider

  • A summary based only on the abstract; the full text was not reviewed.
  • Generalization may be limited because the sample consists of Indonesian external auditors.
  • Limitations not mentioned in the abstract cannot be verified.

Please compare with the original text before citing or using it in your assessment.

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The integration of generative artificial intelligence into financial statement auditing promises enhanced efficiency and…
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Research Topic

AI Governance

Original text and source

Original Title

Data Governance and Auditor Readiness for Generative AI-Based Audits: A Survey Study of Indonesian External Auditors with AI Literacy as a Mediator

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