MUMBAI, India, July 24 -- Intellectual Property India has published a patent application (202611060409 A) filed by Dr. Shaffali Agarwal; Dr. Akash Kumar Arya; Dr. Charu Dutta; Ms Jyoti; and Dr. Richa Gupta on May 12, 2026, for System And Method For Adaptive Artificial Intelligence Adoption Assessment In Audit Environments Using Behavioral Risk And Algorithm Aversion Analytics.
Inventors include Dr. Shaffali Agarwal; Dr. Akash Kumar Arya; Dr. Charu Dutta; Ms Jyoti; and Dr. Richa Gupta.
The application for the patent was published on July 17, 2026, under issue no. 29/2026.
Abstract: The present invention concerns an artificial intelligence auditing framework that optimizes the utilization of artificial intelligence in financial assurance and auditing environments that is adaptive to behaviors. The disclosed system combines machine-learning based auditing technology with behavioral analytics that can assess the auditor risk perception, social influence sensitivity, and algorithm aversion tendencies as the audit is being conducted. The invention includes an intelligent adoption assessment engine that models operational trust factors and perceived transparency risks, institutional influences, and indications of client readiness to adopt AI at audit. A resistance mitigation subsystem is designed to detect psychological or procedural obstacles linked to an automated audit system and adapt the level of AI engagement accordingly to preserve professional confidence and operate with integrity. The framework enables assisted, augmented and semi-autonomous types of auditing and keeps human oversight and regulation. Sample features include anomaly detection, predictive risk assessment, NLP, automated audit trail, joint-audit coordination and ongoing compliance monitoring. The invention is also based on the addition of social influence modeling mechanisms that can assess levels of peer acceptance, the conditions for regulatory support, the level of organizational readiness, and collaborative audit interactions across an entire multi-firm audit environment. Adaptive governance controls enhance explainability, transparency, and ethical oversight of AI-created audit suggestions. The present invention is a hybrid of technological audit intelligence and human behavioral adaptation analytics that recognize, measure, and deal with noncomputational aspects of an audit application in addition to optimizing computation efficiency like the conventional audit automation systems. In this way, the invention provides scalable ways for integrating AI, explainable AI, AI with ethics, in various audit and financial assurance architectures which can enhance audit quality, fraud detection accuracy, operational efficiency, and professional acceptance at a variety of affiliate organizations.
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