The essay "Machines in the Service of the Audit" by Dr. Hodaya Lampert and Dr. Guy Elaad reviews various machine learning algorithms and their potential applications in performance auditing
An essay by SAI Israel auditors was published in the October 2024 issue of the ASOSAI Journal. The essay, titled "Machines in the Service of the Audit," was authored by Dr. Hodaya Lampert and Dr. Guy Elaad, Israeli auditors from the Social and Welfare Division of the Office of the State Comptroller and Ombudsman of Israel. It reviews various machine learning algorithms and their potential applications in performance auditing.
The ASOSAI Journal is the biannual publication of the Asian Organization of Supreme Audit Institutions. Established in 1983, the journal serves as a forum for ASOSAI members to discuss and share good practices. The October 2024 issue focuses on the expanding role of Artificial Intelligence (AI) and Machine Learning (ML) technologies in state audits, emphasizing the opportunities these technologies provide to auditors.
Harnessing AI and ML for improved state audit opportunities
Dr. Lampert and Dr. Elaad demonstrate the practical applications of machine learning algorithms through their report on "Government Handling of NEET Among Young People in Arab Society", showcasing how these tools can enhance audit performance and insight.
Read the essay in INTOSAI Journal here.
