مجلة دراسات وأبحاث اقتصادية في الطاقات المتجددة
Volume 11, Numéro 1, Pages 250-273
2024-07-15

Artificial Intelligence And Auditing Profession: Applications, Expectation, And Challenges. An Exploratory Study Of A Sample Of Statutory Auditors In Algeria



Authors : Douak Samira . Hamidi Aissa .

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.

Keywords

Intelligence Artificial ; auditing profession ; audit process.

Les articles similaires

مدى توافق مهنة التدقيق في الجزائر مع معايير التدقيق الدولية في ظل تبني معايير التدقيق الجزائرية ــــ دراسة ميدانية ــــ The Extent To Which The Auditing Profession In Algeria Conforms To International Auditing Standards In Light Of The Adoption Of The Algerian Auditing Standards - A Field Study -

عبد العزيز فؤاد .  دراوسي مسعود . 
ص 688-707.

دور العلاقة التكاملية بين وظيفة التدقيق الداخلي ووظيفة محافظة الحسابات في تعزيز ودعم مبادئ الحوكمة في الشركات في إطار المرجعية الدولية للتدقيق-دراسة عينة من المدققين الداخليين والخارجيين (2023). The Role Of The Complementary Relationship Between The Internal Audit Function And The Statutory Auditor Function In Promoting And Supporting Corporate Governance Principles Within The Framework Of The International Auditing Reference - A Study Of A Sample Of Internal And External Auditors (2023).

قورين حاج قويدر .  واكر حنان .  طرشي محمد . 
ص 675-694.

The Impact Of Artificial Intelligence On The Accounting And Auditing Professions A Qualitative Study Of The Case Of 16 Accounting And Auditing Offices In Algeria

Seffahlou Rachid . 
pages 136-150.

Applications Of Artificial Intelligence In Higher Education: An Exploratory Study Of A Sample Of Professors From The Faculty Of Economic Sciences, Commercial Sciences, And Management Sciences At The University Of Médéa

Moussaoui Warda .  Hayoula Imane . 
pages 557-575.

الإدراك المهني لمدققي الحسابات في الجزائر لأهمية تقييم مخاطر الأخطاء الجوهرية (دراسة ميدانية على عينة من مدققي الحسابات) The Professional Awareness Of Auditors In Algeria Of The Importance Of Assessing The Risks Of Fundamental Errors A Field Study On A Sample Of Auditors

بحورة سماح .  قلوم بوفلجة . 
ص 238-254.

Formats de citation