مدى تأثر دور مراقب الحسابات بالذكاء الاصطناعي في عملية المراجعة : دراسة ميدانية

الملخص EN

The goal of this study is to better understand the importance of technology in our modern world, particularly during the Corona pandemic, as well as the influence of artificial intelligence (AI) on the audit process, as represented by: The role of auditor by elucidating the benefits and drawbacks of its application to the auditor, its influence on the internal control system, and the audit process' risk.

The field study was applied, and the survey list was sent, resulting in 110 survey lists being generated and statistical tests being run on them (descriptive statistics - T-test - simple linear regression).

Artificial intelligence has a major influence on the audit process, according to the study.