Les reseaux de neurones artificiels : Un outil de l’audit

Abstract EN

The audit has been a great expansion in audit objectives and task intervention.

The emerging concern of the audit function focuses primarily on risk management (business risk management) which becomes a necessity in an uncertain environment.

The combination between the management of the risks and the audit function gives the audit profession more effectiveness, efficiency, and flexibility.

To effectively address a business risk audit, we chose the artificial neural networks method as a risk management tool during an audit mission.

The auditing through risk management enhances its effectiveness efficiency and flexibility.

For that we chose the artificial neural networks as a decision aide applied for risk management within audit process.

ANN software is inspired from the human brain and invented by Mc Culloch (1943).

Recent research has demonstrated its power in forecasting, optimization, evaluation and classification tasks.

Our research purpose is focused on the integration of ANN in risk management within audit conduct, whose objective is to improve the audit quality of the, create added value, and ensure a permanent protection system.