Digital Transformation Using Artificial Intelligence Technology and its Role in Enhancing the Audit Process: Opportunities and Threats: A Review
| المصدر: | مجلة الدراسات المستدامة |
|---|---|
| الناشر: | الجمعية العلمية للدراسات التربوية المستدامة |
| المؤلف الرئيسي: | Alkhafaji, Bashaer Khudhair Abbas (Author) |
| مؤلفين آخرين: | Afloogee, Shaymaa Nihro Jabal (Co-Author) , Mohammed, Riyam Taqi (Co-Author) |
| المجلد/العدد: | مج5, ملحق |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2023
|
| التاريخ الهجري: | 1445 |
| الصفحات: | 653 - 667 |
| ISSN: |
2663-2284 |
| رقم MD: | 1432327 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EduSearch |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Digital Transformation | Artificial Intelligence | Audit | Opportunities & Threats
|
| رابط المحتوى: |
عدد مرات التحميل
8
| المستخلص: |
Digital transformation using artificial intelligence (AI) systems has brought about major changes in the auditing process, as artificial intelligence is one of the most important technologies used in digital transformation. However, opponents of the artificial intelligence revolution view this progress as a step backward, which will lead to the failure of many auditors to adapt to this new environment, which in turn will lead to their decline. The problem of our research is to answer the following question: “To what extent does the use of artificial intelligence technology contribute to enhancing the auditing process. The answer will be provided by stimulating scientific discussion in an expanded manner about the use of artificial intelligence technology and its role in enhancing the auditing process by reviewing the most important literature that deals with artificial intelligence technology and its role in enhancing the auditing process using the analytical approach, and indicating the most important opportunities and threats facing its adoption. Our study adds value by showing how AI technology can be used to enhance the audit process. Second, it helps companies determine whether they have the capacity to adopt AI technology in the audit process by providing a comprehensive view of the threats and opportunities resulting from this decision. |
|---|---|
| ISSN: |
2663-2284 |
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