Introduction of explainable artificial intelligence in the field of auditing
Published: July 23, 2026
Abstract
The technology of artificial intelligence has advanced to its third generation - explainable artificial intelligence. This generation's goal is to build artificial intelligence models that are able to provide explanations for the achieved results to end users, enhancing reliability and transparency in decision-making. This paper introduces explainable artificial intelligence, its application in the field of auditing, and proposes necessary changes to promote the adoption of this technology in Vietnam.
Keywords
explainable artificial intelligenceaudit
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