دراسات إقتصادية
Volume 26, Numéro 1, Pages 42-56
2026-06-08
The Evolution Of Internal Auditing: Towards Intelligent Control Systems Using Modern Technology Caseware Idea Case Study In Bank Loan Analysis
Authors : Bourouba Fatma . Hireche Abdelkader .
Abstract
This study aimed to highlight the development of internal audit in light of the technological transformation that the world is witnessing. It addressed the role played by intelligent internal control systems in improving the quality of control in financial institutions by automating tasks and reducing costs Enabling internal auditors to focus on strategic tasks rather than routine tasks, so that they can make objective decisions based on comprehensive data analyses that help build predictive models and anticipate future risks. The case of Caseware IDEA, a program specializing in bank loan analysis, was studied by presenting its importance in the internal control system and explaining how the program works. We concluded the study with a set of recommendations that will help the internal auditor control artificial intelligence technologies well and manage the risks that may result from them.
Keywords
Artificial Intelligence ; Internal Audit ; Caseware IDEA Software ; Intelligent Control
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