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AI in Audit: A Socio-Technical Exploration of Cybersecurity Vulnerabilities

Segveld, Mara LU and Mortgé, Timothée LU (2025) BUSN79 20251
Department of Business Administration
Abstract
Abstract
Seminar date: June 3, 2025
Course: BUSN79 Degree Project in Accounting and Finance, 15 hp
Authors: Timothée Mortgé and Mara Segveld
Advisor: Liesel Klemcke
Examiner: Anna Häger Glenngård
Key words: Artificial Intelligence (AI), Cybersecurity, Vulnerabilities, Audit, Socio-Technical Systems (STS) theory
Purpose: This study explores how AI adoption influences cybersecurity vulnerabilities in audit firms.
It aims to understand how these vulnerabilities arise from interactions between social and technical elements, including people, technology, culture, infrastructure, processes, goals, and external factors.
Methodology: This study uses a qualitative research approach based on semi-structured interviews with professionals in... (More)
Abstract
Seminar date: June 3, 2025
Course: BUSN79 Degree Project in Accounting and Finance, 15 hp
Authors: Timothée Mortgé and Mara Segveld
Advisor: Liesel Klemcke
Examiner: Anna Häger Glenngård
Key words: Artificial Intelligence (AI), Cybersecurity, Vulnerabilities, Audit, Socio-Technical Systems (STS) theory
Purpose: This study explores how AI adoption influences cybersecurity vulnerabilities in audit firms.
It aims to understand how these vulnerabilities arise from interactions between social and technical elements, including people, technology, culture, infrastructure, processes, goals, and external factors.
Methodology: This study uses a qualitative research approach based on semi-structured interviews with professionals in audit, digital assurance, AI use, and cybersecurity. It has an inductive approach.
Theoretical perspective: The STS theory is used as the primary framework for the analysis.
Empirical foundation: Five key themes consistently emerged across all interviews: AI as both a risk and an opportunity, the change of audit tasks, the essential role of employee training, the ongoing importance of human accountability, and the absence of AI-specific regulation. These themes show that cybersecurity vulnerabilities are shaped not only by technology but also by how people, organisational structures, and external factors interact.
Conclusions: The findings reveal that AI adoption introduces both new cybersecurity risks and shifts in existing vulnerabilities. This study adds to the growing research on the impact of AI adoption on cybersecurity vulnerabilities in the audit profession, an area that has not been studied much so far. (Less)
Please use this url to cite or link to this publication:
author
Segveld, Mara LU and Mortgé, Timothée LU
supervisor
organization
course
BUSN79 20251
year
type
H1 - Master's Degree (One Year)
subject
keywords
Artificial Intelligence (AI), Cybersecurity, Vulnerabilities, Audit, Socio-Technical Systems (STS) theory
language
English
id
9205536
date added to LUP
2025-06-30 12:33:51
date last changed
2025-06-30 12:33:51
@misc{9205536,
  abstract     = {{Abstract
Seminar date: June 3, 2025
Course: BUSN79 Degree Project in Accounting and Finance, 15 hp
Authors: Timothée Mortgé and Mara Segveld
Advisor: Liesel Klemcke
Examiner: Anna Häger Glenngård
Key words: Artificial Intelligence (AI), Cybersecurity, Vulnerabilities, Audit, Socio-Technical Systems (STS) theory
Purpose: This study explores how AI adoption influences cybersecurity vulnerabilities in audit firms.
It aims to understand how these vulnerabilities arise from interactions between social and technical elements, including people, technology, culture, infrastructure, processes, goals, and external factors.
Methodology: This study uses a qualitative research approach based on semi-structured interviews with professionals in audit, digital assurance, AI use, and cybersecurity. It has an inductive approach.
Theoretical perspective: The STS theory is used as the primary framework for the analysis.
Empirical foundation: Five key themes consistently emerged across all interviews: AI as both a risk and an opportunity, the change of audit tasks, the essential role of employee training, the ongoing importance of human accountability, and the absence of AI-specific regulation. These themes show that cybersecurity vulnerabilities are shaped not only by technology but also by how people, organisational structures, and external factors interact.
Conclusions: The findings reveal that AI adoption introduces both new cybersecurity risks and shifts in existing vulnerabilities. This study adds to the growing research on the impact of AI adoption on cybersecurity vulnerabilities in the audit profession, an area that has not been studied much so far.}},
  author       = {{Segveld, Mara and Mortgé, Timothée}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{AI in Audit: A Socio-Technical Exploration of Cybersecurity Vulnerabilities}},
  year         = {{2025}},
}