Intelligent Auditing: Exploring the Transformative Impact of Artificial Intelligence on Internal Audit Quality | ||||
| المجلة العلمية للدراسات التجارية والبيئية | ||||
| Article 6, Volume 15, Issue 1, January 2024, Page 255-315 PDF (960.96 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/jces.2024.356343 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Samah Ahmed Mohamed Abdel Khaleq* | ||||
| Lecturer of Accounting and auditing Faculty of Commerce – Cairo University | ||||
| Abstract | ||||
| The main objective of this study is to examine the relationship between the impact of using artificial intelligence techniques and improving the quality of internal auditing activities. Artificial Intelligence is measured through dimensions such as Expert systems, Representation of Knowledge, Automatic Learning. Quality of internal auditing is evaluated through the dimensions of Efficiency, Objectivity, performance, information technology, Continuous Improvement. The study utilizes a descriptive analytical approach, relying on both secondary and primary data. The research addressed the hypothesis stating there is a statistically significant impact of Artificial Intelligence on the quality of internal auditing.أعلى النموذج The study indicates a high level of availability of Artificial Intelligence dimensions and found a high level of availability of internal auditing dimensions. the results support the presence of statistically significant impacts between the Artificial Intelligence dimension and the quality of internal auditing. The study recommends Enhance Integration of Intelligent Systems in Internal Auditing Processes, Investigate Specific Phrases and Aspects within the AI Dimension, Focus on Continuous Improvement and Efficiency in Intelligent Auditing. | ||||
| Keywords | ||||
| Artificial Intelligence; Quality of internal auditing; Expert systems | ||||
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