Harnessing Artificial Intelligence in public audits: challenges and opportunities for developing countries

A case study of the National Audit Office od the Gambia

Authors

  • Adam A. Secka National Audit Office, The Gambia

Abstract

This paper examines the role of Artificial Intelligence (AI) in strengthening public audits, with a focus on The Gambia. Drawing on staff survey data from the National Audit Office, the study highlights both opportunities and challenges in adopting AI. While most auditors recognize AI's potential to improve efficiency and effectiveness, barriers such as limited expertise, infrastructure gaps, and a lack of policy remain. The paper concludes that with targeted training and investment, AI could significantly enhance the future of auditing in developing countries.

Author Biography

Adam A. Secka, National Audit Office, The Gambia

Bachelor of Science in Economics in University of The Gambia. Associate Performance Auditor in National Audit Office, The Gambia. Finance and Admin Officer in Glocal Consulting Ltd. Finance Officer in UTG-UNDP Graduate Scheme Program. Intern Directorate of Internal Audit, Ministry of Finance and Economics Affairs City.

References

INTOSAI. (2020). The Use of Big Data and Artificial Intelligence in Public Auditing. International Organization of Supreme Audit Institutions.

World Bank. (2021). Harnessing Artificial Intelligence for Development: A Public Sector Framework.

OECD. (2019). AI in the Public Sector: Risks and Opportunities. Organisation for Economic Co-operation and Development.

AFROSAI-E. (2022). Guidance on Digital Transformation in African SAIs.

Marr, B. (2018). Artificial Intelligence in Practice: How 50 Successful Companies Are Using AI. Wiley.

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Published

2026-07-17

Issue

Seminário Internacional O Futuro da Auditoria Pública

Section

Eixo 3 - Abordagens inovadoras na auditoria do setor público: casos e lições aprendidas