مجلة البحوث الاقتصادية المتقدمة

The Role Of Artificial Intelligence (ai) And Digital Applications In Enhancing Electronic Auditing Efficiency And Detecting Financial Fraud In The Context Of Digital Transformation

Auteurs : Sebaa Ahmed Salah . Ouciffaiza Kheireddine . Zehouani Redha .

Résumé

This study examines how artificial intelligence (AI) and digital applications improve electronic auditing efficiency and strengthen financial fraud detection within digitally transformed institutions. It shows that AI-enabled auditing tools support automated analysis of large financial datasets, continuous transaction monitoring, anomaly detection, and risk-focused screening, which enhance audit speed, consistency, and analytical coverage while reducing manual error. The study also identifies major adoption constraints, including implementation and integration costs, weak data quality, fragmented information systems, and legal-ethical concerns related to privacy, transparency, and accountability. It argues that effective deployment depends not only on algorithmic capability but also on institutional readiness, data governance, and regulatory clarity. The study recommends stronger collaboration among financial institutions, auditors, and technology providers, clearer compliance frameworks, and targeted auditor retraining that combines digital skills with professional judgment. A hybrid human-AI model remains the most reliable approach for robust electronic auditing and timely fraud-risk response in practice contexts.

Mots clés

Artificial Intelligence (AI); Digital Applications; Electronic Auditing; Financial Fraud Detection; Digital Transformation; Audit Analytics; Data Governance.