Providing a model for the opportunities and challenges of artificial intelligence-based decision making in the audit process

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
In today's world, auditors face many challenges to do financial and accounting affairs. In fact, in performing their duties, auditors face many problems in the field of information processing, continuous information changes, and information evaluation. The existence of such problems has made auditing a complicated and difficult matter. Artificial intelligence is very useful in auditing. The use of this technology makes accounting easier for companies and financial groups. Based on the research, accounting and auditing researchers believe that artificial intelligence techniques can be used to achieve great audit successes. The purpose of this research is to explain the opportunities and challenges of decision-making based on artificial intelligence in the audit process. This research is an exploratory and correlational type, which was conducted with MATLAB software and based on structural equation modeling. For this purpose, after interviewing 15 experts familiar with the subject, opportunities and challenges were identified in six main categories. MICMAC analysis showed that the challenges and opportunities of decision-making based on artificial intelligence in the audit process include skills and knowledge, implementation strategies, risk management, automatic error detection, data comprehensibility, and big data analysis, respectively. For this purpose, in order to create fields for the use of artificial intelligence in auditing, the relevant challenges must be overcome first, so that finally the opportunities of this technology can be used in auditing.
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:15 Issue: 60, 2026
Pages:
175 to 190
https://www.magiran.com/p2863210  
سامانه نویسندگان
  • Author (4)
    Forouzan Mohamadi Yarijani
    (1399) دکتری حسابداری، دانشگاه آزاد اسلامی واحد سنندج
    Mohamadi Yarijani، Forouzan
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