مجلة التنمية والاستشراف للبحوث والدراسات
Volume 9, Numéro 2, Pages 180-193
2024-12-31

The Requirements For Adoption Artificial Intelligence In External Auditing: A Case Study Of Pwc And Grant Thornton Subsidiary Companies In Algeria



Authors : Ghedjati Fatma . Ahmouda Wafa .

Abstract

Artificial intelligence is the process by which computer systems are developed and new programs are introduced that make them capable of performing tasks that require the use of human intelligence, such as translation, solving difficult problems, analyzing a huge amount of data, Decision-Making and others. With the increasing size of companies and their complex processes, the auditor is faced with the challenge of lack of time and the need to provide quality reports. AI will revolutionize audits by automating procedures, enhancing quality, and efficiently Analyze large reliable and unreliable data sets to identify anomalies, improve risk assessment and prioritize tasks. The study examines the adoption requirements of AI and obstacles faced by PWC and Grant Thornton audit companies in Algeria. In order to achieve this, we relied on the case study approach using the interview tool in the applied aspect, through which we came to explore the difficulties facing external auditors for the adoption of artificial intelligence in Algeria. The study also called for highlighting the importance of adopting these modern technologies in external audit that contribute to saving time and reducing costs.

Keywords

Artificial intelligence ; External Audit ; Pwc and Grant Thornthon

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