Business, Management and Accounting, Social Sciences
1
Scopus Publications
Scopus Publications
The adoption of artificial intelligence in internal audit as a managerial innovation in the public hospital sector in Morocco Aziz Hantem, Sofya Seffar Andaloussi, Malika Asbayou, Marouane Mkik, Widad Lachehab, et al. Transparency in AI Assisted Management Decisions, 2025 The health sector in Africa is often marked by a number of technical and managerial dysfunctions. To remedy this situation and modernize its practices, health organizations have resorted to adopting new management tools. In this respect, internal auditing is an investigative and evaluative process that provides assurance to the healthcare organization about risk control and the reliability of information. With technological developments, the use of artificial intelligence tools in internal audit activities should further improve the quality of audit processes, manage potential risks and guarantee hospital performance. The aim of this chapter is to analyze the perceptions of internal auditors regarding the use of AI-driven tools in public healthcare organizations in Morocco. To explore this issue, we employed a quantitative research approach based on hypothetico-deductive reasoning. The results offer practical insights into promoting AI use in audit activities, emphasizing the role of awareness, professional experience, and the challenges faced in public hospitals.
