Audit Committee Effectiveness and Artificial Intelligence Adoption in Zimbabwean State-Owned Institutions: A Systematic Literature Review

This study examines the convergence of audit committee effectiveness and artificial intelligence (AI) adoption in Zimbabwean state-owned institutions. The study aims to address the empirical research gap on artificial intelligence use in public auditing existing in emerging economies. The study adopted a systematic literature review methodology which followed the preferred reporting items for systematic reviews and meta-analysis (PRISMA) framework. The study identified 101 articles through Scopus and Google Scholar databases, and 20 peer-reviewed articles were included. The included articles were published between 2019 and 2026. The included studies were appraised for quality by the Mixed Methods Appraising Tool (MMAT) 2018. The study’s finding indicated that AI adoption in Zimbabwean state-owned institutions is at its initial stage. Weak digital infrastructure, skills shortage, high implementation costs and political interference were cited as obstacles to AI adoption in Zimbabwe state-owned institutions. Audit committees were noted to be critical for accountability and financial oversight; however, their effectiveness is limited by independence and capacity constraints. The study recommended that policy makers and institutions should strengthen digital infrastructure and reinforcement of audit committee independence to advance AI adoption in Zimbabwean state-owned institutions. The government of Zimbabwe is urged to develop clear regulatory standards to prevent political interference and fragmented data systems. The study links TOE, Agency, and institutional theories as an integrated framework to explain AI adoption in resource constrained institutions. This study offers practical insights for auditors, policy makers and researchers aiming to improve accountability and governance in Zimbabwe’s public sector.

Artificial Intelligence (AI), AI Adoption, Audit Committees, State-owned Institutions

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