The impact of artificial intelligence risks on the effectiveness of internal audit from the viewpoint of the Jordanian certified public accountants

Abstract EN

This study aimed to demonstrate the impact of artificial intelligence risks (governance, human resource management, supplier management, security management, business continuity, knowledge management) on the effectiveness of internal audit.

To achieve the aim of the study, a descriptive and analytical approach was followed.

The study population was represented by the Jordanian certified public accountants, which numbered 382 auditors.

A questionnaire was used to collect the necessary data from the study sample of 121 certified public accountants.

The study used the statistical package program (SPSS), where descriptive statistics were used, such as arithmetic means and standard deviations, and also analytical statistics were used to test the study hypotheses through applying multiple linear regression.

The results showed a strong and statistically significant impact to the risks of artificial intelligence (governance, human resources management, supplier management, security management, business continuity, knowledge management) on the effectiveness of internal audit.

In light of the results, the study recommended a set of recommendations, the most important of which is the need for internal auditors to include artificial intelligence in their risk assessment and to consider whether they will include it in the risk-based audit plan