Information from the abstract
The research objectives were 1) to explore stakeholders’ perceptions of the key enabling conditions associated with the applicability of AI-enabled auditing in power equipment procurement, and 2) to explore experts’ perspectives on the applicability and expected governance contributions of AI-enabled auditing in power equipment procurement. The sample consisted of 255 respondents involved in equipment procurement, auditing, management, and utilization at Guangxi Electric Power Vocational and Technical College and three experts who participated in the focus group discussion. The instruments used were a structured questionnaire and a semi-structured focus group discussion guide. The quantitative data were analyzed using frequency, percentage, mean, and standard deviation, and the qualitative data were analyzed using content analysis. The findings revealed that 1) stakeholders perceived the five key enabling conditions at an overall high level (M = 3.70, S.D. = 0.77); Data Quality received the highest evaluation, while Auditor Competency received the lowest evaluation and was at a moderate level, indicating a particular need for AI-related professional development, and 2) the experts perceived AI-enabled auditing as applicable to transaction analysis, supplier evaluation, document review, risk identification, compliance monitoring, audit-efficiency improvement, education cost control, and asset-lifecycle management, provided that implementation is gradual, supported by reliable data and infrastructure, and subject to professional oversight and institutional governance.
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Related topics: Robotic Process Automation Applications · Impact of AI and Big Data on Business and Society · Artificial Intelligence in Education
Thai researcher and institutional participation
Yan Chen · Pattama Yimsakul · Dhonburi Rajabhat University
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