Artificial intelligence and auditing profession: applications, expectation, and challenges An exploratory study of a sample of Statutory Auditors in Algeria

دواق سميرة; حميدي عيسى

Article Details

Artificial intelligence and auditing profession: applications, expectation, and challenges An exploratory study of a sample of Statutory Auditors in Algeria

Authors:

دواق سميرة | حميدي عيسى

Publisher:

Université de Batna 1 El Hadj Lakhdar

Journal:

مجلة دراسات وأبحاث اقتصادية في الطاقات المتجددة Vol.11 Issue 1, pp.250-273

Document Type:

Article

Publication Date:

7/2024

Document Language:

English

Document ID (Org No.):

2001511639

pISSN:

2661-7528

Keywords:

Abstract:

 The study aims to identify the reality of applying artificial intelligence techniques in Algeria's audit profession. The study employed a descriptive and analytical approach. In addition, the statistical software SPSS was utilized to address research inquiries and evaluate hypotheses. The researchers conducted their field study using a questionnaire. The questionnaire was delivered to a sample of statutory auditors in Algeria, with 80 questionnaires distributed and 61 questionnaires collected.The study concluded that auditors are aware of the concept and importance of artificial intelligence, in contrast to the risks of using artificial intelligence in auditing. They do not know the latter nor of ways to overcome the risks of using artificial intelligence. As for the application of artificial intelligence techniques, the study concluded that auditors in Algeria do not apply artificial intelligence techniques in the auditing process despite the positive perceptions that auditors have about the role of artificial intelligence in the auditing process. Finally, the application of artificial intelligence in the auditing profession still faces many challenges that prevent its application.

Article Details

Artificial intelligence and auditing profession: applications, expectation, and challenges An exploratory study of a sample of Statutory Auditors in Algeria

Authors:

دواق سميرة | حميدي عيسى

Publisher:

Université de Batna 1 El Hadj Lakhdar

Journal:

مجلة دراسات وأبحاث اقتصادية في الطاقات المتجددة Vol.11 Issue 1, pp.250-273

Document Type:

Article

Publication Date:

7/2024

Document Language:

English

Document ID (Org No.):

2001511639

pISSN:

2661-7528

Intelligence Artificial

auditing profession

audit process

Issues

Article Details

Artificial intelligence and auditing profession: applications, expectation, and challenges An exploratory study of a sample of Statutory Auditors in Algeria

Authors: دواق سميرة | حميدي عيسى

Publisher: Université de Batna 1 El Hadj Lakhdar

Journal: مجلة دراسات وأبحاث اقتصادية في الطاقات المتجددة Vol.11 Issue 1, pp.250-273

Document Type: Article

Publication Date: 7/2024

Document Language: English

Document ID (Org No.): 2001511639

pISSN: 2661-7528

Intelligence Artificial

auditing profession

audit process

Issues

Authors:

دواق سميرة | حميدي عيسى

Publisher:

Université de Batna 1 El Hadj Lakhdar

Journal:

مجلة دراسات وأبحاث اقتصادية في الطاقات المتجددة Vol.11 Issue 1, pp.250-273

Document Type:

Article

Publication Date:

7/2024

Document Language:

English

Document ID (Org No.):

2001511639

pISSN:

2661-7528