Perceived Readiness for Artificial Intelligence Enabled Auditing in Power Equipment Procurement at Guangxi Electric Power Vocational and Technical College

Yan Chen; Pattama Yimsakul

doi:10.63944/yrms07.NHE

Perceived Readiness for Artificial Intelligence Enabled Auditing in Power Equipment Procurement at Guangxi Electric Power Vocational and Technical College

Yan Chen (Author)

M.E.d. Student, Dhonburi Rajabhat University

Pattama Yimsakul (Primary Contact)

Faculty of Education, Dhonburi Rajabhat University

DOI:https://doi.org/10.63944/yrms07.NHE

Keywords:

AI-enabled Auditing, Power Equipment Procurement, Institutional Readiness, Higher Education

Published

16-10-2026

Abstract: The research objectives were 1) to explore stakeholders’ perceptions of the key enabling conditions associated with the applicability of AI-enabled auditing in power equipment procurement, and 2) to explore experts’ perspectives on the applicability and expected governance contributions of AI-enabled auditing in power equipment procurement. The sample consisted of 255 respondents involved in equipment procurement, auditing, management, and utilization at Guangxi Electric Power Vocational and Technical College and three experts who participated in the focus group discussion. The instruments used were a structured questionnaire and a semi-structured focus group discussion guide. The quantitative data were analyzed using frequency, percentage, mean, and standard deviation, and the qualitative data were analyzed using content analysis. The findings revealed that 1) stakeholders perceived the five key enabling conditions at an overall high level (M = 3.70, S.D. = 0.77); Data Quality received the highest evaluation, while Auditor Competency received the lowest evaluation and was at a moderate level, indicating a particular need for AI-related professional development, and 2) the experts perceived AI-enabled auditing as applicable to transaction analysis, supplier evaluation, document review, risk identification, compliance monitoring, audit-efficiency improvement, education cost control, and asset-lifecycle management, provided that implementation is gradual, supported by reliable data and infrastructure, and subject to professional oversight and institutional governance.

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Perceived Readiness for Artificial Intelligence Enabled Auditing in Power Equipment Procurement at Guangxi Electric Power Vocational and Technical College

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