مجلة دراسات وأبحاث اقتصادية في الطاقات المتجددة
Volume 13, Numéro 1, Pages 401-416
2026-06-10

The Contribution Of Artificial Intelligence Techniques To Reducing Audit Risks An Exploratory Study Of A Sample Of Professionals

Authors : Khadri Nadjib . Chikh Abdelkader .

Abstract

Abstract: The aim of this research is to study the testing of artificial intelligence techniques in reducing audit risks, By studying a sample of professionals Through the contribution of these techniques to reduce audit risks After conducting statistical analysis It has been found that there is an effective role for artificial intelligence techniques in reducing audit risks related to the three dimensions; Discovery, control, and attachment.

Keywords

Keywords: artificial intelligence, auditing, audit risks