- Research Article
- 10.32628/gisrrj258369
A Review of AI Assisted Continuous Auditing Systems in Technology Risk and Cybersecurity Oversight
- Jul 29, 2025
- Gyanshauryam International Scientific Refereed Research Journal
- King Chime Aliliele + 3 more +3
A Review of AI Assisted Continuous Auditing Systems in Technology Risk and Cybersecurity Oversight explores how artificial intelligence is transforming assurance practices in increasingly digital and distributed enterprises. Traditional audit approaches, typically periodic and retrospective, struggle to keep pace with the speed, scale, and complexity of modern technology environments. Continuous auditing supported by artificial intelligence offers the ability to monitor controls, detect anomalies, and generate assurance insights in near real time. This review synthesizes current research and industry practices on AI enabled continuous auditing systems, focusing on their application in technology risk management and cybersecurity governance. The study examines machine learning, natural language processing, process mining, and anomaly detection techniques used to evaluate access controls, configuration management, incident response, and regulatory compliance. It categorizes existing models into data driven monitoring, predictive risk analytics, and automated assurance reporting approaches. Strengths and limitations are analyzed across scalability, explainability, data quality, and integration with governance risk and compliance platforms. The review highlights the growing convergence between internal audit, information security, and enterprise risk management functions as organizations adopt integrated assurance models. Emphasis is placed on explainable artificial intelligence, model transparency, and ethical considerations to ensure trust and regulatory acceptance. The paper proposes a conceptual lifecycle for AI assisted continuous auditing that includes data ingestion, control mapping, risk scoring, alerting, investigation support, and audit ready reporting. It also examines how dashboards and visualization tools enhance decision making for executives and boards. Key implementation challenges are discussed, including skills gaps, privacy concerns, legacy system integration, and resistance to organizational change. By consolidating fragmented knowledge, the review provides a comprehensive perspective on how AI can strengthen proactive oversight, reduce audit fatigue, and improve organizational resilience. Future research directions include standardized benchmarks, cross industry collaboration, and the integration of privacy preserving analytics. The findings position AI assisted continuous auditing as a strategic capability that enhances transparency, accountability, and cyber resilience in technology driven enterprises worldwide today.
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