Intention Analysis to Use Artificial Intelligence Technology in Auditing of Cooperative Auditors in Thailand

Abstract

Artificial Intelligence (AI) technology was a new innovation using for efficiency enhancement of auditing, including cooperative auditing. However, the use of AI requires an intention and expertise as there were still many risks that cooperative auditors need to be considered. Therefore, the main objective of this research was to compare the differences and relationships between basic information, risk perception, and work experience in auditing towards the intention to use AI technology in auditing of cooperative auditors in Thailand. Data were collected using an online questionnaire from 92 cooperative auditors registered with the Cooperative Auditing Department in Thailand. Obtained data were analyzed using descriptive and inferential statistics. The results reveal that more than half of the sample (53.30%) were female, with an average age of 45.37 years, graduated with a master's degree (57.60%), had an average of 17.32 years of experience in auditing, and the average number of cooperatives that were previously appointed as auditors was 8.07. As a whole, the sample group has risk perception ( =3.90), work experiences in auditing ( =4.16), and the intention to use AI technology ( =3.93) at a high level. Additionally, the differences of auditors' age and years of experience in auditing affecting the differences of the intention to use AI technology for auditing of cooperative auditors. Moreover, as a whole, the study found 4 factors correlating the intention to use AI technology in auditing namely: number of cooperatives appointed as auditors, the perception of security risks and performance risk, and secondary experience of cooperative auditors.