Adopting AI in accounting, auditing and internal control comes with challenges that need to be addressed for successful implementation. Key challenges include data quality, lack of understanding, regulatory compliance, ethical concerns, cost of implementation, resistance to change, security concerns, and scalability issues. Addressing these challenges requires a comprehensive and collaborative approach involving technology experts, regulatory bodies, and accounting professionals. The research presented connects traditional accounting, auditing and internal control practices with the cutting-edge technological advancements that are revolutionizing the way business transactions are conducted. Emerging technologies such as artificial intelligence, blockchain, data analytics, and automation have transformed the way financial information is processed, requiring professionals in these domains to develop new skill sets. Technological Horizons: Technological Skills and Knowledge for
