Title:
The Role of Artificial Intelligence in the Internal Audit Function
Author(s): Angel Otero, Florida Institute of Technology
ABSTRACT
Virtual Presentation:
Author Biography:
Angel Otero
Angel Rafael Otero, Ph.D., CPA, CFE, CISA, CITP, CICA, CRISC is an Associate Professor of
Accounting Information Systems and Academic Chair for Accounting and Finance Online
Programs for the Nathan M. Bisk College of Business at Florida Institute of Technology (FIT).
Dr. Otero has over 20 years of experience in the areas of public accounting and auditing, internal
control audits, information technology (IT) consulting, and information systems auditing. Before
joining FIT, Dr. Otero worked at Deloitte & Touche, LLP for over 10 years and attained the
position of Senior Manager. His research interests involve the areas of financial/IT audits and
artificial intelligence (AI), robotic process automation (RPA), financial audits and internal
controls; information systems auditing; accounting information systems; and information
security audits. He has published research related to the impact of AI and RPA in financial and
IT audits, as well as on the assessment of general IT controls surrounding financial and
accounting systems. Dr. Otero is also author of a published university textbook in the area of
information systems auditing.
Supplementary Materials
none
Author Email Address
Angel Otero - aotero@fit.edu
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