مزايا و تحديا ت استخدام الذكاء الاصطناعي في مهنة التدقيق

Abstract

This study aimed to highlight the advantages of using artificial intelligence in the development of the auditing profession, by addressing the important role that artificial intelligence plays in improving the quality of auditing through accuracy, speed, effectiveness, detecting fraud, and making the right decisions. In order to achieve the objectives of the study and complete the theoretical aspect, a questionnaire was relied upon to collect data related to the subject of the study, transcribe it, and analyze it using the SPSS program, where the questionnaire was distributed to a number of professional and academic experts in the field of accounting and auditing, numbering 42 individuals. Finally, the study reached a set of results, the most important of which are: There is a statistically significant relationship between the detection of fraud and distortion in audit tasks and the use of artificial intelligence. There is also a statistically significant relationship between data protection risks in artificial intelligence systems and the results of the audit process, as artificial intelligence enables the collection of data and audit evidence accurately and effectively and the detection of fraud and distortion in the auditing profession.