id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-7139	JOUIET, Insaf ; GHALEB, Najoua EL ABBAS EL 	Barriers to the integration of artificial intelligence in public sector internal audit in Morocco: An exploratory study	2025	12	.pdf	application/pdf	6584	333	37	[3] adds the size of the organisation and its communication procedures as variables affecting the adoption of AI technologies in auditing. The lack of technical support Theme 1: Technological Context The first emerging theme from our qualitative analysis focuses on the technological barriers hindering the adoption of AI in internal audit work, through 3 sub-themes, namely the technological infrastructure incompatible with AI technologies, the lack of technological skills, and finally the complexity of AI for all public servants, including internal auditors.	cache/easat-7139.pdf	txt/easat-7139.txt