Providing a model for the opportunities and challenges of artificial intelligence-based decision making in the audit process
Author(s):
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.
Keywords:
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:15 Issue: 60, 2026
Pages:
175 to 190
https://www.magiran.com/p2863210
سامانه نویسندگان
مقالات دیگری از این نویسنده (گان)
-
Recognition and Rating of Operationalization and Influencing Factors on Internal Audit Effectiveness in Ministry of Health and Medical Education by matrix mathematic calculations
Sasan Jamshidi, *, Mehrdad Ghanbari, Farshid Khirollahi
International Journal of Finance and Managerial Accounting, Winter 2027 -
Designing an optimal model of internal audit in the Ministry of Health and examining its impact on improving the dimensions of internal controls in post-crisis conditions
Sasan Jamshidi, Babak Jashidi Navid *, Mehrdad Ghanbari, Farshid Kheirollahi
Iranian Management Accounting Association, -
Identifying and ranking the factors affecting the auditor's concern about the continuity of the entrepreneur's activity With the approach of structural equations
Sara Sohrabi, Mehrdad Ghanbary*, Babk Jamshidinavid,
Journal of Audit Science, -
Designing a manager's reward measurement model with a financial reporting transparency approach (Study case: Iran's National Oil Products Distribution Company)
Alireza Maleki, Fatemeh Ahmadi *, Forouzan Mohammadi Yarijani, Maryam Nouraie
Journal of Governmental Accounting,