Esther Uzoka
Papers
1
Total Citations
10
H-Index
1
About
Dr. Esther Uzoka is a leading voice at the intersection of artificial intelligence, audit automation, and regulatory compliance. Her research centers on reimagining the Sarbanes–Oxley (SOX) audit framework through AI-enabled IT General Controls (ITGCs), addressing a critical gap in modern corporate governance. Her seminal work, "A Conceptual Framework for AI Enabled IT General Controls and SOX Audit Automation Processes" (2022), has garnered 10 citations and provides a foundational blueprint for transforming traditionally manual, resource-intensive audit procedures into proactive, intelligent systems. By proposing a structured approach to embedding machine learning into control testing and continuous monitoring, Uzoka’s framework empowers organizations to achieve faster, more transparent assurance while reducing human error and operational costs. Her contributions are particularly timely as digital ecosystems grow increasingly complex, and her research is shaping how auditors, regulators, and technology leaders think about scalable compliance. Dr. Uzoka’s work stands out for its practical, forward-looking vision—bridging the gap between legacy audit practices and the demands of a data-driven regulatory environment.
Research Focus
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Top Papers
- 1