دور تقنيات الذكاء الاصطناعي في التقليل من مخاطر التدقيق: دراسة استطلاعية للخبراء المحاسبين ومحافظي الحسابات

Abstract EN

The aim of the study is to highlight the role of the use of artificial intelligence techniques in the audit process in order to reduce the level of audit risks and its components represented in detection risk, inherent risks and control risks through the point of view accounting experts and account governors, to achieve the objectives of the study we have adopted previous studies in presenting the theoretical aspect of the study, it was supported by a field study in which we designed a questionnaire in order to collect primary data capable of analysis, and the questionnaire forms were distributed to a professional sample of 73 individuals in a manual and electronic manner, and the study concluded with results showing that the members of the sample covered by the study were in agreement about the role of using artificial intelligence techniques in evaluating and reducing detection risk, inherent risk and control risk, which enables auditors to reduce audit risk levels to an acceptable level.