From relying on only human decision making. I do think this is a little concerning as automated
systems are fraught with error or possible tampering (potential fraud). But I do think there are
many of these technologies that have greatly assisted with the fields of auditing and
accounting. I don’t think they are all bad necessarily but we as a society need to keep in mind
the limitations of computers. And to not solely rely on these technologies. It is very important
to ensure there are proper checks and balances in place to avoid error or fraud.
References:
Hooshangi, S., & Sibdari, S. (2022). Human-Machine Hybrid Decision Making with Applications
in Auditing. In Proceedings of the 55th Hawaii International Conference on System
Sciences. Retrieved from
https://scholarspace.manoa.hawaii.edu/server/api/core/bitstreams/5b19c248-7d4c-
4d56-8f9b-2c7523945bcb/content
