The Evolution of Audit Procedures: From Manual Processes to Artificial Intelligence

Camila Dambroski Bandeira & Dr. James N. Mohs MSA, DBA
¹Accounting Department, Pompea College of Business, University of New Haven, West Haven, Connecticut, United States of America.
²Associate Professor, Accounting, Finance and Marketing Department, Pompea College of Business, University of New Haven, West Haven, Connecticut, United States of America.
DOI – http://doi.org/10.37502/IJSMR.2026.9305

Abstract

This paper provides an examination of the evolution of audit procedures and techniques. It traces the progression from manual methods performed on columnar paper, including the use of handwritten tick marks on printed working papers, through the adoption of computer-assisted audit tools and techniques (CAATs), spreadsheet-based analytics, and enterprise resource planning (ERP) systems. The analysis extends to contemporary developments, focusing on the integration and use of Artificial Intelligence (AI) in audit processes. And the impact of these technologies on audit efficiency, coverage, quality, and the role of professional judgment exercised by auditors. As a final step the paper explores ethical, governance, and data protection considerations associated with the introduction of emerging technologies in auditing.

Keywords: audit procedures, CAATs, artificial intelligence, audit analytics, professional judgment, Responsible AI.

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