The Efficacy of AI Using White Box Approach in Audit Transparency and Liquidation among Audit Practitioners in Metro Manila

Abstract

This study examines the efficacy of artificial intelligence (AI) utilizing a White Box Approach in enhancing audit transparency and liquidation among practitioners in Metro Manila. A descriptive quantitative research design was employed, with data collected via an online survey from 30 purposively selected audit professionals. Statistical analysis, including descriptive statistics and t-tests, revealed that AI tools significantly improve consistency, transparency, and security in audits, with SAP Audit Management being the most prevalent software. However, challenges such as system processing issues and skill gaps were identified. The findings suggest that while AI enhances audit quality, recommendations include software improvements, specialized training programs, and strengthened data security protocols to maximize its benefits.