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Perceptions of Artificial Intelligence in Enhancing Fraud Detection and Internal Controls in Public Universities in Ghana

Article scientifique 2025 Autre

Résumé

This study investigates the perceptions of internal auditors regarding the effectiveness of Artificial Intelligence (AI) in detecting fraudulent activities and strengthening internal control systems within public universities in Ghana.While AI is being increasingly integrated into audit practices globally, its application and perceived impact in public sector institutions, particularly in developing countries, remain underexplored.Ghanaian public universities, facing resource constraints, bureaucratic inefficiencies, and weaknesses in audit frameworks, present a compelling context for examining AI's role in improving governance and transparency.A mixed-methods approach was employed, combining survey data from 176 internal auditors with qualitative insights from six audit leaders.The Technology Acceptance Model (TAM) and Agency Theory were applied to analyze the perceived usefulness (PU) of AI and its potential to mitigate information asymmetry.Results reveal that internal auditors generally regard AI as highly effective in enhancing fraud detection, particularly in terms of real-time anomaly identification, increasing accuracy, and reducing false positives.AI's contribution to strengthening internal control mechanisms was also recognized, though challenges related to limited technical training, suboptimal integration of audit and IT systems, and underutilization of advanced AI tools were identified.The study highlights the need for focused auditor training, improved inter-departmental collaboration, and institutional policies that foster AI adoption.These findings contribute to the growing body of literature on the role of AI in public sector auditing, particularly in Sub-Saharan Africa.By integrating quantitative and qualitative data, the study offers a comprehensive analysis of AI's perceived effectiveness in addressing governance challenges in Ghana's higher education sector, filling a significant gap in existing research.

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Wiredu, J., Doorasamy, M., Baldavoo, K. (2025). Perceptions of Artificial Intelligence in Enhancing Fraud Detection and Internal Controls in Public Universities in Ghana. https://doi.org/10.56578/jafas110401

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Auteur(s)

Jonathan Casely Wiredu Mishelle Doorasamy Kiran Baldavoo

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