Impact of the Auditor's Use of Artificial Neural Networks on the Study of Enterprise Continuity: Case Study at Saidal Society 2017-2023
| المصدر: | مجلة اقتصاد المال والأعمال |
|---|---|
| الناشر: | جامعة الشهيد حمه لخضر الوادي |
| المؤلف الرئيسي: | Hachi, Faiza Oumelkheir (Author) |
| مؤلفين آخرين: | Lebbaz, Elamine (Co-Author) |
| المجلد/العدد: | مج9, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | أكتوبر |
| الصفحات: | 905 - 920 |
| ISSN: |
2543-3660 |
| رقم MD: | 1517497 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Artificial intelligence | Synthetic Neural Networks | Auditing | Enterprise Continuity | Forecasting
|
| رابط المحتوى: |
عدد مرات التحميل
2
| المستخلص: |
Our current study aims to demonstrate the importance of using advanced analytical procedures by adopting AI approaches in the analysis of the financial position of the organization and to discover its ability to survive and grow in order to answer the problems of the study, the concepts of the study's variables were addressed in the theoretical section, Then apply the neural network method as an AI model to Saidal Foundation for the period 2017-2023 by forecasting its sales using this approach to reveal the ability of the institution in question to absorb more of its future sales revenue to verify its viability. Thus, the auditor avoids the risk of legal liability related to the fairness of his opinion on the financial position disclosed by the institution under scrutiny... Keywords: Artificial intelligence; Synthetic neural networks; Auditing; Enterprise continuity; Forecasting. |
|---|---|
| ISSN: |
2543-3660 |
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