تأثير استخدام تقنيات الذكاء الاصطناعي على مهنة المراجعة الخارجية في ليبيا

دراسة ميدانية من وجهة نظر المراجعين الخارجيين والأكاديميين بالمنطقة الشرقية

Abstract

The study aimed to investigate the impact of using artificial intelligence (AI) technologies on the external auditing profession in Libya from the perspective of external auditors and academics in the eastern region. To achieve this objective, the study adopted a descriptive-analytical approach and relied on a questionnaire as the main data collection tool. The questionnaire was distributed to the study population, which consisted of external auditors accredited by the Central Bank of Libya and faculty members in accounting departments at universities located in the eastern region of Libya. Descriptive and inferential statistical methods were employed to analyze the data and derive conclusions. The study hypotheses were tested using the Wilcoxon Signed-Rank Test and the Kruskal-Wallis Test. The findings revealed a significant positive effect of utilizing various AI technologies (expert systems, neural networks, and machine learning techniques) on enhancing audit quality and the accuracy of financial reports. Based on these findings, the study recommends encouraging audit firms and practitioners to adopt AI technologies in their operations to minimize human errors and improve data analysis efficiency.