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

A case study of the National Audit Office od the Gambia

Resumen

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.