The Impact of Automated Tools and Techniques (ATT) on Audit Planning (AP) | ||||
| مجلة البحوث المحاسبية | ||||
| Volume 12, Issue 1, March 2025, Page 50-73 PDF (719.59 K) | ||||
| DOI: 10.21608/abj.2025.419502 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Raghad Abdulkarim Alsudays | ||||
| Department of Accounting, Imam Mohammad Ibn Saud Islamic University (IMSIU), Riyadh 11432, Saudi Arabia | ||||
| Abstract | ||||
| This study investigated the influence of three principal Automated Tools and Techniques (ATT): Artificial Intelligence (AI), Robotic Process Automation (RPA), and Data Analytics (DA), on the audit planning stage, a pivotal phase in the audit process. A survey was administered to a sample of 433 Saudi academics and professional auditors, selected via the Convenience Sampling Technique (CST). The findings, derived from multiple regression analysis, revealed a significant positive impact of AI, RPA, and DA on audit planning. Additionally, independent samples -tests and Analysis of Variance (ANOVA) indicated no statistically significant differences among participants based on gender or professional experience regarding the perceived benefits of ATT in the audit process and in the audit planning phase. The study underscores the need for Saudi audit firms to integrate ATT into audit practices while prioritizing ethical guidelines to mitigate potential misuse | ||||
| Keywords | ||||
| Audit Planning; Automated Tools and Techniques (ATT); Artificial Intelligence (AI); Robotic Process Automation (RPA); Data Analytics (DA) | ||||
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