Journal of Cyber Security and Risk Auditing

Journal of Cyber Security and Risk Auditing

ISSN: 3079-5354 (Online)

Publishing model:

: Open access
Scopus Indexed
2025
14.7

CiteScore

Q1
open accessOpen Access

Article

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Artificial Intelligence Capabilities and the Development of a Smart and Sustainable Auditing Ecosystem: The Moderating Role of Cyber Forensic Accounting Intelligence

by 

Vu Kien Phuc Orcid link ;

Pham Quang Huy Orcid link

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Published: 2026/06/17

Abstract

This study examines how Artificial Intelligence Capabilities (AIC) contribute to the development of a Smart and Sustainable Auditing Ecosystem (SSAE) within public sector organizations (PSOs). The study also investigates the moderating role of Cyber Forensic Accounting Intelligence (CFAI) in strengthening this relationship. Data were collected from employees working in Vietnamese PSOs using a structured questionnaire survey. The model was examined through Covariance-Based Structural Equation Modeling using IBM AMOS 28. The findings indicate that AIC significantly supports the development of SSAE. Moreover, CFAI strengthens the influence of AIC on SSAE, suggesting that accountants’ cyber forensic competencies enhance the effectiveness of AI-enabled auditing systems. These results provide implications for policymakers, auditing authorities, and PSOs seeking to modernize auditing practices. Integrating AI technologies with cyber forensic expertise can facilitate more transparent, data-driven, and sustainable auditing systems that better respond to the challenges of digital governance.

Keywords

Auditing ecosystemCyber securityDigitalization capabilities and Forensic Accounting.

Artificial Intelligence Capabilities and the Development of a Smart and Sustainable Auditing Ecosystem: The Moderating Role of Cyber Forensic Accounting Intelligence is licensed under CC BY 4.0CCBY

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