Bridging the capability gap: A prospective framework for AI-augmented foresight auditing at Indonesia's supreme audit institution

This study develops a prospective conceptual framework for AI-Augmented Foresight Auditing (AIFA) to strengthen Supreme Audit Institution’s capabilities in addressing complex, cross-sectoral, and long-term governance risks. Although SAIs are increasingly expected to evolve from compliance-oriented...

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Главные авторы:	Nyoman Adhi Suryadnyana, Ahmad Nurdi Putranto, Hesekiel Dwiputera Gokmatua Hutapea
Формат:	Artigo
Язык:	Inglês
Опубликовано:	Badan Pemeriksa Keuangan Republik Indonesia 2026-06-01
Серии:	Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Предметы:	AI-augmented foresight auditing Supreme Audit Institution Performance audit Dynamic capabilities Food security
Online-ссылка:	https://jurnal.bpk.go.id/TAKEN/article/view/2837
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