ARTIFICIAL INTELLIGENCE TECHNOLOGY AND ITS ROLE IN IMPROVING THE QUALITY OF AUDITING AND ITS IMPACT ON THE PERFORMANCE OF ECONOMIC UNITS

Abstract

This research aims to explain the role of artificial intelligence techniques and methods in achieving the quality of auditing in protecting information and financial data in economic units. The research sample was the descriptive method adopted for the theoretical side, while the practical side was built on the basis of conducting a questionnaire directed to the category of auditors working in the Office of Financial Supervision in Najaf, Babylon, and Karbala, The results were then analyzed, and the results were presented and analyzed to show that adopting artificial intelligence improves the quality of auditing through what it achieves by displaying information with credibility and transparency, and in a way that suits the needs of users of artificial intelligence, including its role in managing economic resources more effectively to obtain benefits that would have been lost in the event of any electronic attacks. . This study concluded Conclusions: Economic units are able to establish control procedures that support their system against electronic attacks and risks, thus creating a safer and more beneficial investment atmosphere