مجلة آفاق للبحوث والدراسات
Volume 8, Numéro 1, Pages 42-57
2025-01-31
The Role Of Using Artificial Intelligence Mechanisms In Achieving The Quality Of Evidence For Auditors Using A Method (topsis)
Authors : Boufatah Belkacem .
Abstract
This study aims to understand the importance of artificial intelligence in achieving the quality of evidence for auditors using the fuzzy logic method (TOPSIS) to rank preferences with the ideal solution, which relies on expert opinion to rank possible alternatives. Three criteria closely related to the role of using artificial intelligence mechanisms in achieving the quality of evidence (C1 Relevance factor, C2 Sufficiency factor, C3 Timeliness factor) have been adopted.And five alternatives (A1 risk, A2 cost of obtaining evidence, A3 source of evidence, A4 eligibility of evidence, A5 audit quality), and through the cause-and-effect relationship, the study concluded that"the factor of good timing" is the most influential factor in using artificial intelligence to achieve the quality of evidence with the greatest impact value. (0.523).
Keywords
Artificial Intelligence ; Account Portfolios ; Evidence ; Quality of Evidence.
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