One thing that stood out to me in this paper is that while it pulls together a lot of existing studies on AI in internal auditing, it doesn’t really dig into how strong or reliable those studies are. It’s great that they did a systematic review, but they kind of treat all the sources, whether it’s peer-reviewed research or just blog posts and websites, as equally valid, which feels risky. Also, most of the studies they included come from specific countries like Australia and Oman, but they don’t really question whether the findings from those places would work the same way elsewhere.
It’s also a bit of missed opportunity that they didn’t go deeper into comparing or critiquing the actual methods used in those studies. They talk about surveys and conceptual frameworks, but not whether those frameworks are really working or just theoretical ideas. So, the new CACS framework they propose seems interesting, but it might be built on a pretty shaky foundation without more critical checking of the sources.