استعمال الشبكات العصبية الاصطناعية في تحسين فاعلية القوائم المالية : دراسة تطبيقية في مصرف الشرق الأوسط

الملخص EN

Technological development has led companies to use computerized systems to process their data, including artificial neural networks (ANN).

The problem of research is that there are problems in checking financial statements, which reduces the ability of economic units to rely on them in decision making.

The study also aims at clarifying the importance of the use of artificial neural networks in detecting the fundamental errors in the financial statements.

The most important conclusions were the ability of artificial neural networks, especially the standard network that is used in auditing the sample of the research, The most important errors in the financial statements.

The recommendations included the need to adopt artificial intelligence techniques, including artificial neural networks, in auditing the financial statements of the economic units.