Applied Research Advances

Vol. 2 No. 1 (2026): Applied Research Advances
Articles

Unveiling the Challenges of Artificial Intelligence Use in Auditing: A Holistic Multi-Criteria Decision-Making Approach

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  • Mouhamed Bayane Bouraima
Mouhamed Bayane Bouraima
1) Organization of African Academic Doctors (OAAD), Off Kamiti Road, Nairobi, Kenya; 2) International School of Technical Education, Sichuan University of Architectural Technology, Deyang, Sichuan, China

Published 2026-05-09

Keywords

  • Artificial intelligence,
  • AI,
  • AI challenges,
  • MCDM,
  • SWARA,
  • Fermatean fuzzy methodology
    • ...More
    Less

Copyright (c) 2026 Mouhamed Bayane Bouraima (Author)

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This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Bouraima, M. B. (2026). Unveiling the Challenges of Artificial Intelligence Use in Auditing: A Holistic Multi-Criteria Decision-Making Approach. Applied Research Advances, 2(1), 137-145. https://doi.org/10.65069/ara21202613
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Abstract

This study adopts the Fermatean fuzzy Stepwise Weight Assessment Ratio Analysis (FF-SWARA) method to systematically assess the challenges associated with the use of artificial intelligence (AI) in auditing. Data were collected from four domain experts who evaluated seven identified challenges, after which the proposed method was applied to determine their relative severity. The results reveal that transparency and explainability, robustness and reliability, and data privacy are the three most critical challenges related to the use of AI in auditing. The study makes a meaningful contribution to the decision sciences and management literature by providing practical insights for policymakers and professionals in the auditing domain. It concludes by outlining clear directions for future research.

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