التنبؤ بالشبكات العصبية الاصطناعية كدعامة للمراجعة التحليلية في عملية التدقيق : حالة مركب تكرير الملح E.NA.SEL (بسكرة)‎ في الفترة 2010-2014

الملخص EN

The aim of this study is to find out the contribution of artificial neural networks in forecasting as method of new analytical review to performance of the audit process, and many studies which addressed the use of ANN in analytical Procedure, the most important which dealt the forecasting the account balance to discover the material errors, In order to achieve the objective of this research, this paper is came as an attempt to improve the analytical methods through the application of new technology, represented by the artificial neural networks to perform a model to knows us the investigation indicators that generated by the analytical review.

Through apply model of artificial neural network for the purpose of forecasting we have undertaken an applied field work in an enterprise specialized in the production of salt, located in El Outaya-Biskra for the period (2010-2014).

As result of the study, the most of the researchers pointed out that the artificial neural networks have the potential to improve the analytical procedures.

Cause their application as tool to forecast it seems useful to identify patterns that could indicate a possible investigation of unaudited financial statements of the entity during the current year