The Application of Artificial Intelligence in Financial Auditing
DOI:
https://doi.org/10.23882/ijdam.24145Keywords:
Intelligence artificielle, performance financière, technologieAbstract
The growth of businesses is accompanied by the complexity of operations, and the use of technology-based decision-making tools plays a significant role in today's business world. Therefore, the auditing profession is adapting to this change by integrating artificial intelligence systems to stay in line with the transformation. The objective of our study is to explain the contribution of artificial intelligence in financial auditing.
To address this issue, we relied on a mixed approach. Firstly, we presented the results of various studies by authors, and secondly, we used a questionnaire distributed to 38 auditors as a complement, which was the subject of a comparison between three hypotheses within the theoretical framework.
The analysis of the data obtained allowed us to conclude that artificial intelligence is a tool used by auditors to facilitate tasks, increase speed, confidence, and rigor. However, regardless of the importance of artificial intelligence, it cannot replace the auditor. Human intervention will always be necessary.
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Copyright (c) 2024 Houda ZOUIRCHI, Aziz OUIA
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