Ethical Dilemma of Using Natural Language Processing (NPL) Machine Learning Method in Auditing Company Internal Communication

Abstract

As technology is growing fast, people already noticed that there are a lot of applications for using Artificial Intelligence (AI) and machine learning technology in daily life. This research discusses the ethical dilemma of using the natural language processing (NLP) machine learning method in auditing company internal communication. The results showed that using NLP in auditing is beneficial and would not impair auditors to fulfill a social contract with auditing principles. This paper concluded that it is not unethical to use the natural language processing machine learning method in auditing. Using the natural language processing machine learning method is beneficial for auditors to analyze a large amount of data and information, such as emails, business transactions, and bank statements.