The Skills Gap in AI-Driven IT Auditing: Implications for Workforce Training and Development

PurposeThe purpose of this paper is to examine the influence of perceived usefulness, ease of use, and organizational support on addressing the skills gap in AI-driven IT auditing among auditors in Nigeria.Design/methodology/approach The study employed a structured questionnaire targeting internal and external auditors, forensic auditors, and audit firm partners in Nigeria.Data collected were analyzed using regression analysis and descriptive statistics to evaluate the relationship between these factors and the auditors' skill gap. FindingsThe findings indicate that organizational support has a significant and positive impact on reducing the auditors' skills gap, while perceived usefulness and ease of use show no direct significant influence.These results highlight the critical role of institutional backing, including training initiatives and resource allocation, in enhancing auditors' capacity to utilize AI tools effectively. Research limitations/implicationsThe study offers a framework for further research into workforce training and AI integration in auditing, emphasizing the need for longitudinal studies and broader sample diversity to explore additional influencing factors.Practical implications This study highlights the importance of tailored training programs, organizational investment, and leadership-driven initiatives in equipping auditors with the technical skills needed for AI adoption.It provides actionable recommendations for professional bodies, policymakers, and audit firms to address barriers such as high costs and inadequate training. Social implicationsThe findings advocate for enhanced public awareness and equitable access to AI tools, enabling smaller audit firms to compete effectively in the digital auditing landscape.