Industry 4.0
Vol. 11 (2026), Issue 1, pg(s) 20-23

BUSINESS & “INDUSTRY 4.0”

Artificial intelligence in auditing and compliance in the telecommunications industry: A comparative empirical study of global operators

  • 1 University American College Skopje, North Macedonia

Abstract

Telecommunications operators usually operate in highly competitive and highly regulated, data-intensive environments characterized by complex technological IT and NT infrastructure, high level of transaction volumes, and cross-border regulatory obligations. Traditional audit and compliance models — usually and largely based on sample-driven reviews in different time periods — are increasingly insufficient to provide timely and overall assurance. This article analyses the application of Artificial Intelligence (AI) tools in auditing and compliance within six global telecom operators and discusses adoption models, outcomes, and governance challenges.

Keywords

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