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Abstract
This research work titled, “Artiicial Intelligence (AI) and auditing in the public sector in Nigeria” was designed to examine the impact of the destructive technology (AI) on the auditing processes in the public sector in Nigeria. The method applied in this research is the qualitative method which involves collecting and analyzing concepts and opinions from other authors. Based on the concepts and opinions of other authors, the findings revealed that AI is a destructive technology that brings innovations in the auditing profession, from the foregoing, the application and adoption of artificial intelligence is still slow in auditing profession, notwithstanding the challenges inherent in the application and adoption of AI, the future of auditing profession is dependent on the extent of the application and usage of AI in the auditing of financial statement, therefore, auditing firms and companies are encouraged to make full application of AI technologies in carrying out the auditing assignment. Key words: Artificial Intelligence, Auditing, Technology, Public Sector, Financial Statement