THE IMPACT OF ARTIFICIAL INTELLIGENCE ON AUTOMATION OF AUDITS IN COMPLIANCE WITH DATA PROTECTION LAWS

Authors

DOI:

https://doi.org/10.47820/recima21.v6i1.6167

Keywords:

Artificial intelligence, Audit, General Data Protection Law (LGPD), General Data Protection Regulation, ISO-27001

Abstract

This paper presents a systematic review of the literature on the use of Artificial Intelligence (AI) in the automation of audits in compliance with data protection laws, such as the General Data Protection Law (LGPD) in Brazil, the General Data Protection Regulation (GDPR) in Europe, and the International Standard for Information Security (ISO/IEC 27001:2022). The study explores the benefits, challenges, and trends in the application of AI in automated audits in the context of Governance, Risk, and Compliance (GRC). The most widely used technologies and success stories are analyzed, pointing to a significant transformation in digital audits. The results indicate that AI improves accuracy and efficiency, enabling a proactive and continuous approach to regulatory compliance management.

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Author Biographies

  • Davis Souza Alves

    PhD in IT Administration - Ph.D from Florida Christian University (USA) validated in Brazil, Master in Administration with a focus on Green IT (2015), Extension in IT Management from FGV/SP (2011), Postgraduate in Project Management (2009), Graduate in Computer Networks and Internet (2008). Professor of Information Security at Universidade Paulista (UNIP), Universidade Municipal de São Caetano do Sul (USCS) and Flórida Christian University (FCU). He holds the PMP®, ITIL® Expert, C|EH®, C|HFI® and EXINI® Data Protection Officer certifications. He works in the United States as a Cybersecurity Project Manager (R&D) with a focus on Data Privacy (LGPD/GDPR), Computer Forensics, Ethical Hacker and Artificial Intelligence (AI).

  • Márcio Magera Conceição

    Economist from PUC-Campinas. MBA in Marketing from ESAMC, Sorocaba. Master's in Administration from UNG - Guarulhos. Master's in Sociology from PUC - São Paulo. PhD in Sociology from PUC - São Paulo. PhD in Philosophy of Administration from FCU – USA, with a diploma recognized in Brazil by the University of UNAMA, Pará. Postdoctoral at Unicamp - Campinas. Postdoctoral at FCU - USA. Postdoctoral at the University of Coimbra - Portugal. Journalist and Writer. MEC/INEP evaluator for 16 years. Vice-Rector at the University of Guarulhos, SP. Researcher at the Center for Functional Ecology at the University of Coimbra, Portugal. Researcher at Universidade Paulista (UNIP). Professor in the Geoenvironmental Master's Program at the University of Guarulhos. Editor-in-chief of RECIMA21.

References

BARRETO, M.; OLIVEIRA, R. Inteligência Artificial e Conformidade com a GDPR: O Futuro das Auditorias. Revista Brasileira de Direito Digital, v. 5, n. 3, 2019.

BORGES, A. Desafios da Implementação de IA em Pequenas Empresas. Jornal de Governança Corporativa, v. 11, n. 2, 2021.

KAGERMANN, H. Smart Audits: How AI is Transforming Compliance. Audit Journal, v. 10, n. 2, 2018.

LIU, X.; WANG, Y.; ZHANG, J. Machine Learning in Financial Compliance: A Comprehensive Overview. Journal of Financial Regulation, v. 7, n. 1, 2019.

SANTOS, P. Automação de Auditorias com IA: Perspectivas para o Futuro. In: Anais [...] Encontro Nacional de Auditoria. São Paulo: ENA, 2021.

SILVA, J. Aplicações de IA em Auditorias Automatizadas no Brasil. São Paulo: Editora Técnica, 2020.

SOUZA, M.; FERREIRA, D. Segurança em Auditorias Automatizadas: Riscos e Soluções. Revista de Tecnologia e Segurança da Informação, v. 8, n. 4, 2020.

ZHANG, J.; LI, F.; HUANG, T. Blockchain-Based Auditing for Data Compliance in Finance. IEEE Transactions on Industrial Informatics, v. 16, n. 9, 2020.

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Published

19/01/2025

Issue

Vol. 6 No. 1 (2025): CLICK HERE TO ACCESS THE ARTICLES

Section

ARTIGOS

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Copyright (c) 2025 RECIMA21 - Revista Científica Multidisciplinar - ISSN 2675-6218

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How to Cite

THE IMPACT OF ARTIFICIAL INTELLIGENCE ON AUTOMATION OF AUDITS IN COMPLIANCE WITH DATA PROTECTION LAWS. (2025). RECIMA21 - Revista Científica Multidisciplinar - ISSN 2675-6218, 6(1), e616167. https://doi.org/10.47820/recima21.v6i1.6167