AI-Based Financial Auditing in High-Risk Corruption Environments

This project aims to develop and test AI-powered financial auditing systems to enhance transparency, accountability, and governance in high-risk corruption environments, such as public procurement and infrastructure sectors.

Through collaboration between European and Indonesian scholars, we will:

• Design machine learning models that detect anomalies and red flags in financial statements and transaction data;

• Integrate ESG and transparency indicators into AI-driven audit dashboards (via the Integrifin AI platform);

• Conduct comparative case studies of audit practices in emerging economies and EU jurisdictions;

• Explore the ethical, regulatory, and institutional challenges of AI-assisted auditing, ensuring alignment with EU AI Act principles;

• Build capacity for risk-based auditing and digital governance innovation through staff exchanges, workshops, and joint publications.

The cooperation contributes to Horizon Europe Cluster 2 (Inclusive Societies) and Cluster 3 (Security) by strengthening institutional integrity and reducing financial misconduct risks.

European partners—universities, research institutes, or auditing technology SMEs—are invited to join in developing scalable, responsible, and socially impactful AI auditing solutions for sustainable and transparent governance.