مجلة الدراسات الإقتصادية والمالية
Volume 17, Numéro 1, Pages 100-109
2024-12-26

Application Of Artificial Intelligence In Accounting And Auditing Of Financial Information



Authors : Labsi Ali . Difallah Mohammed Elhadi . Tedjania Hamza .

Abstract

The rapid evolution of Artificial Intelligence (AI) technologies has begun to transform the fields of accounting and auditing. This study explores how AI applications, such as machine learning algorithms, robotic process automation, and natural language processing, are revolutionizing traditional accounting and auditing processes. AI provides tools to automate repetitive tasks, reduce human error, and enhance data analysis capabilities, leading to more accurate financial insights. In auditing, AI enhances risk assessment, fraud detection, and compliance monitoring, offering a more proactive approach to identifying irregularities. Additionally, AI enables real-time data processing, allowing auditors to conduct continuous audits rather than periodic evaluations. While AI presents numerous advantages, challenges remain, including data privacy concerns, ethical considerations, and the need for specialized training. This research aims to assess the current applications, benefits, and limitations of AI in accounting and auditing, offering insights into how professionals can effectively integrate AI tools to improve financial information management and decision-making accuracy

Keywords

Artificial Intelligence, Accounting and Auditing, Financial Information.

Les articles similaires

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.

تهديدات الفساد والفضائح المالية لمهنة المراجعة وتداعياته على كبرى شركات المراجعة العالمية مع الإشارة إلى مكاتب المراجعة الجزائرية - دراسة تحليلية - Threats Of Corruption And Financial Scandals To The Auditing Profession And Their Implications On Major Global Auditing Firms, With A Focus On Algerian Auditing Offices - An Analytical Study

حيرش أحمد .  قاسمي السعيد . 
ص 01-24.

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.

The Impact Of The Quality Of Accounting Information On Decision-‎making And Control Between International Accounting Standards And ‎the Algerian Financial Accounting System (scf) - An Analytical Study

Sellouh Mohammed Laid .  Doumer Habib . 
pages 20-35.

Le Rôle Des Technologies De L'information Et De La Communication (tic) Dans L’application Des Normes Internationales D’audit Isa En Algérie - Cas Pratique D’une Mission De Commissariat Aux Comptes- The Role Of Information And Communication Technologies (icts) In The Application Of International Standards On Auditing Isa In Algeria -a Practice On A Statutory Audit -

Khaled Mecif .  Moufida Yahiaoui . 
pages 38-50.

Formats de citation