Forum Explores Ethical Use of Artificial Intelligence in Public Auditing

Metodi Yordanov

Snapshot of the conference (BTA Photo/Hristo Kasabov)

Sofia,

10.11.2025 17:22

(BTA)

The use of artificial intelligence (AI) in auditing and public administration be implemented in an ethical and transparent manner, as every innovation in the public sector must adhere to the principles of legality, data protection, and respect for human rights, said National Audit Office (NAO) President Dimitar Glavchev at a high-level conference on AI organized here on Monday by NAO on the occasion of its 145th anniversary, titled Artificial Intelligence and IT Audit in Safeguarding Public Resources.

On the conference theme, he highlighted that the integration of AI in audit operations is a strategic priority for the institution. Glavchev added that the NAO is at the early stages of developing internal capacity in this area and expressed confidence that the conference would benefit not only the NAO but all stakeholders. “We believe that together we can build a common framework for the effective yet responsible use of AI in auditing,” he said.

Addressing the forum, Prime Minister Rosen Zhelyazkov said that NAO is one of the institutions that shapes the moral strength of the State. “With public trust in the institution, society is more confident that public resources are managed efficiently and with the necessary respect for citizens,” he said. AI assistants will relieve auditors from repetitive tasks and automate processes, allowing auditors to focus on analytical work. At the same time, auditors will oversee the technologies to ensure they serve the public interest, Zhelyazkov added.

Deputy Prime Minister for Innovation and Growth Tomislav Donchev noted that Bulgaria should aim to become a provider of AI-based services, not merely a consumer of foreign solutions. In the current situation, as artificial intelligence emerges as a transformative technology reshaping human societies and relationships, Donchev outlined two possible approaches: one is to resist progress, and the other is to accelerate implementation. He criticized the European Union’s approach of regulating AI first, whereas the United States and China have prioritized its development. Donchev expressed his conviction that AI will be the main driver of economic growth over the next decade.

A survey presented at the conference indicated that the introduction of AI into NAO's auditing work will not replace the role of the human factor. However, there are concerns related to the use of AI assistants, such as potential data misuse and algorithmic errors. The study highlights the Bulgarian public’s belief in the need for human judgment in the work of institutions, and particularly in that of the National Audit Office. A total of 37% of respondents see the absence of human oversight as a potential risk. According to the results, 25% of respondents believe that auditors should supervise the work of AI systems and verify the information generated by them.

Addressing the conference, Bulgaria’s representative to the European Court of Auditors, Iliana Ivanova, said that AI offers remarkable opportunities. It can optimize processes, assist in the analysis of vast amounts of data, and make audits faster, more precise, and more fact-based. However, she added that no matter how advanced it becomes, AI cannot fully replace the human factor. “Auditors possess something algorithms cannot replicate – expert judgment, critical thinking, and above all, ethics,” Ivanova emphasized.

The forum concluded that AI should be treated as a tool for good governance—an instrument to make auditing more transparent, effective, and citizen-oriented, while preserving ethical standards and human accountability.

Conference participants agreed that AI presents a major opportunity to enhance transparency and public trust in the management of state funds. The technology can streamline auditing processes and improve communication between institutions and citizens, boosting accountability and governance.

/MY/