The role of applying artificial intelligence technologies in enhancing electronic auditing and its impact on audit quality (A survey study of the opinions of a sample of auditors in companies operating in Sulaymaniyah Governorate

Abstract

 The study aimed to know the role of applying artificial intelligence techniques in enhancing electronic auditing and its impact on the quality of auditing, and to know how to apply artificial intelligence by auditors during the auditing process procedures by the researched companies. To achieve this goal, the research relied on the inductive approach by designing a questionnaire as a tool for collecting data. (120) questionnaires were distributed randomly in the operating companies. Its analysis relied on several statistical methods and outputs of the IBM SPSS Statistics program. The most important findings of the study are that there is a positive relationship and strong influence between artificial intelligence technologies, electronic auditing, and audit quality. The integration of artificial intelligence technologies with electronic auditing greatly enhances the efficiency and reliability of audit quality. Based on the research results, a number of recommendations were presented regarding the need for universities to develop academic study programs that are compatible with the business environment, to increase the scientific qualifications of auditors and develop their capabilities, so that courses are developed to be compatible with the widespread and extensive use of information technology in various aspects of life, especially in the business environment.