The impact of fuzzy logic in enhancing audit procedures represented by correlation and initial planning
DOI:
https://doi.org/10.36322/jksc.176(D).19847Keywords:
Fuzzy logic, audit procedures, correlation and preliminary planningAbstract
The aim of the research is to employ one of the important techniques of artificial intelligence, which is fuzzy logic in the field of auditing, and to explore how to benefit from this technology in enhancing auditing procedures. It belongs to him, as questionnaires were distributed with (87) questionnaires valid for statistical analysis out of (100) questionnaires.
Downloads
References
المصادر :
المصادر العربية
1- الشباسى, م. س., & محى سامى. (2020). تطوير تحليل التکلفة والحجم والربح في ظل الوضع الضبابي لجائحة کورونا (دراسة تطبيقية). المجلة العلمية للدراسات المحاسبية, 2(العدد الثانى), 65-109.
2- نصر الدين, بن مسعود, & بلحريزي. (2020). استخدام تقنية الإستدلال الضبابي لتقييم مستوى أداء الموارد البشرية-دراسة حالة مؤسسة سونلغاز عين تموشنت.
3- سلكة, رحـــــــــــــاب, سياد, مهـــــــــــــــــري, ولد بحمو, & سمير/مؤطر. (2021). أدلة إثبات المدقق الداخلي ودورها في دعم التدقيق الخارجي (Doctoral dissertation, جامعة احمد دراية-ادرار.
المصادر الاجنبية
1- Ali, O. A. M., Ali, A. Y., & Sumait, B. S. (2015). Comparison between the effects of different types of membership functions on fuzzy logic controller performance. International Journal, 76, 76-83.
2- Sulaiman, B. M., & Ismail, T. H. (2019). A Proposed Fuzzy Model for Predicting the Mortality Rate of Newborns Congenital Disease. Applied Mathematical Sciences, 13(18), 885-895.
3- KONDAMIDA SHAIKSHAVALI, D. K. Asymmetrical Multilevel Inverter Using Fuzzy with Low Switching Frequency Topology With Reduced Switch Count.
4- Onyelowe, K. C., Alaneme, G. U., Onyia, M. E., Bui Van D, D. M., Nnadi, E., Ogbonna, C., ... & Onukwugha, E. (2021). Comparative modeling of strength properties of hydrated-lime activated rice-husk-ash (HARHA) modified soft soil for pavement construction purposes by artificial neural network (ANN) and fuzzy logic (FL). Jurnal Kejuruteraan, 33(2), 365-384.
5- Chung, M. M. L. (2020). Fuzzy Logic in Clinical Decision Support Systems (Bachelor's thesis).
6- Grace, J., Mahmoud, M. A., Mahdi, M. N., & Mostafa, S. A. (2022). An Evaluation Model of Smart Manufacturing System Configurations Prior to Implementation Using Fuzzy Logic. Applied Sciences, 12(5), 2560.
7- Iqbal, N., & Sang, J. (2021). Fuzzy logic testing approach for measuring software completeness. Symmetry, 13(4), 604.
8- Prabu, D., Devi Prasad, B., & Lakshminarayana Prasad, K. How Fuzzy Logic can be helpful in Software Testing?.
9- Cheng, S. (2022). Fuzzy Model for Credit-Linked Life Insurance.
10- Rashid, C. A. (2017). The Importance of Audit Procedure in Collecting Audit Evidence/Case of Kurdistan Region/Iraq. International Journal of Social Sciences & Educational Studies, 4(2), 15.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 ا.م.د. ياسر صاحب الزبيدي، الباحثة اكرام عبد الوهاب جبار

This work is licensed under a Creative Commons Attribution 4.0 International License.
Permit others to distribute and copy the manuscript, to create extracts, abstracts, and other revised versions, adaptations, or derivative works of or from the manuscript (such as a translation), to include in a collective work, to text or data mine the article, even for commercial purposes, as long as they credit the author(s), do not represent the author as endorsing their adaptation of the article, and do not modify the article in such a way as to damage the author''''s honor or reputation. Further details are found at Creative Commons Attribution 4.0 International (CC BY 4.0)


























