The effect of activating artificial intelligence techniques on enhancing internal auditing activities" field study "

الملخص EN

New challenges in internal auditing are the digitization of all activities of the company.

These challenges force internal audit to increasingly adopt data-driven processes.

Auditing is increasingly using artificial intelligence methods such as neural networks to overcome these challenges.

Auditors need to understand the fundamentals of artificial intelligence, identify the roles they need to play, identify AI risks and opportunities, prepare for change, recast their role, and adapt to process automation.

Accounting firms report the use of artificial intelligence (AI) in their audit and advisory functions, citing benefits such as time savings, faster data analysis, greater accuracy, deeper insights into business processes, and improved accuracy.

AI a new technology designed to mimic human cognitive skills and judgment, promises users competitive advantages.

As a result, all of the Big 4 companies report their use and their plans to continue this innovation in areas such as risk assessments for audit planning, transaction testing, analysis, and creation of audit working papers, among others.

Purpose–examining the relationship between artificial intelligence techniques and internal auditing activitiesThe study hypothesis states that: - The first hypothesisthere is no statistically significant relationship between artificial intelligence techniques and internal auditing activities.

The second hypothesis: - there is statistically significant relationship between artificial intelligence techniques and internal auditing activitiesDesign/methodology/approach–The methodology adopted was survey method to collect primary data using a structured questionnaire.

A total of 100 copies of questionnaire were distributed with 66 answered correctly and fully retrieved.

Data was analyzed using statistical package for social science (SPSS) was used to measure the influence of digital transformation on internal audit quality and its influence on the financial reporting quality at 95% confidence level.

The study results and statistical show that the artificial intelligence techniques improve the activities of internal auditing.

The Study recommended that using of artificial intelligence applications in remote audit, where its measure works for providing additional information to users of financial statements, reducing costs and save time, using artificial intelligence in all corporate activities for reducing the costs and continuous revision of mechanisms of artificial intelligence and their use in remote internal auditing in light of epidemics.