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Saman Udi Polycarp

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Open access 2026

Impact of Artificial Intelligence Adoption on External Auditing Efficiency in Deposit Money Banks in Nigeria: Evidence from Taraba State

The study concludes that integrating AI tools into audit processes enhances efficiency, reduces manual workload, and improves audit accuracy, and recommends investing in AI tools, building auditors’ digital competence, strengthening regulatory guidance, and improving IT infrastructure.

Saman Udi Polycarp, Daniel Emmanuel, Ephraim Sunday · 0 citations

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