Page 590 - ISC PROCEEDINGS 21.4

advanced AI-based predictive analytics or strategic decision-support models. This
indicates that the application of AI at the enterprise level in Vietnam currently remains
oriented toward process automation and operational optimization rather than a
comprehensive transition toward advanced data analytics.
4.2. Data analytics and process digitalization in independent audit firms
In the field of independent auditing, several large audit firms in Vietnam have
reported the integration of data analytics technologies and AI tools into their assurance
activities. In “Transparency Report”, PwC Vietnam indicates that the firm uses data
analytics tools to enhance audit quality and risk management (PwC Vietnam, 2023). At
the global level, PwC has developed the Halo tool to analyze a broader scope of data
compared with traditional sampling methods, thereby increasing the ability to detect
anomalies (PwC, 2023).
Similarly, Deloitte Vietnam has been promoting the application of AI and data
analytics technologies to improve the efficiency and accuracy of audit processes,
particularly in fraud detection and risk analysis (Deloitte, 2025). These developments
suggest that the Big4 audit firms operating in Vietnam are gradually moving toward
globally aligned data-driven auditing practices. However, smaller and medium-sized audit
firms provide little publicly available information regarding the implementation of
advanced AI systems. This suggests that there may be a significant gap in technological
readiness between large audit firms and small and medium-sized firms in Vietnam.
4.3. Policy orientation for AI application in the State audit sector
In the public sector, the State Audit Office of Vietnam has announced strategic
orientations for applying big data and AI in auditing activities in order to improve the
effectiveness of public financial oversight. According to publicly available information, the
State Audit Office is implementing a project on the application of AI and big data in
auditing operations, aiming to enhance both the quality and efficiency of audit work
(Nhan Dan Newspaper, 2024). The orientation toward AI adoption in the public sector is
intended not only to improve technical efficiency but also to strengthen transparency and
accountability.
However, available information also indicates that this process remains significantly
dependent on data infrastructure, technological capacity, and appropriate governance
mechanisms. This suggests that the application of AI in the public sector is not merely a
technical issue but is closely associated with institutional conditions, the maturity of the
regulatory framework, and organizational capacity within the state audit system.
Compared with international evidence, the adoption of AI in accounting and
auditing in Vietnam remains at an earlier and less uniform stage. Studies in developed
markets indicate that AI is increasingly incorporated into audit processes and is associated
with changes in audit outcomes, including improvements in audit quality and efficiency
under certain conditions (Fedyk et al., 2022; Rahman et al., 2024). At the same time,
existing research also points out that AI adoption is often partial and subject to practical
constraints, particularly those related to data quality, system integration, and governance
(Kokina et al., 2025). In this respect, the Vietnamese context reflects similar patterns, but
with more evident limitations in terms of resources, technological capability, and
institutional readiness.
5. Limitations in the integration of AI into accounting and auditing in Vietnam
From the current situation described above, it can be observed that the application
of AI in accounting & auditing in Vietnam has not developed as a uniform trend but rather

589