L’intégration de l’intelligence artificielle dans l’audit : état des lieux et perspectives à partir d’une analyse bibliométrique
DOI :
https://doi.org/10.71420/ijref.v3i10.424Mots-clés :
Intelligence artificielle, Audit, apprentissage automatique, IA générative, Analyse bibliométrique, Cartographie scientifiqueRésumé
L’intégration de l’intelligence artificielle (IA) transforme en profondeur les pratiques d’audit, suscitant un intérêt scientifique croissant. Cet article propose une analyse bibliométrique de la recherche consacrée à ce domaine, afin d’en cartographier la structure, les dynamiques et les domaines encore peu explorés. L’étude porte sur un corpus de 596 documents publiés entre 2016 et 2026, extraits des bases Scopus et Web of Science selon un protocole PRISMA, et analysés à l’aide du package bibliometrix et de son interface biblioshiny. Les résultats révèlent un champ jeune, en expansion rapide et de nature interdisciplinaire. L’analyse retrace la progression des techniques mobilisées, de l’apprentissage automatique jusqu’à l’intelligence artificielle générative, son front le plus récent. Alors que les capacités techniques de l’IA sont largement étudiées, les risques associés (cybersécurité et confidentialité des données) ainsi que la formation des auditeurs demeurent peu explorés. Sur le plan géographique, la production est dominée par quelques grandes puissances scientifiques, tandis que les pays africains, et particulièrement le Maroc, restent faiblement représentés. Cette étude offre une vue d'ensemble structurée d'un champ en construction et identifie plusieurs pistes de recherche prioritaires, au premier rang desquelles la maîtrise des risques et la formation des professionnels.
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© Faissal Eddaoudi, Ilyas El Idrissi Lalmi 2026
Ce travail est disponible sous licence Creative Commons Attribution - Pas d'Utilisation Commerciale - Pas de Modification 4.0 International.
