Fatima A. I. The Impact of Using Artificial Intelligence Techniques in the Auditing Profession - A Comparative Study in Iraq and

Abstract

         The study dealt with clarifying the impact of the use of artificial intelligence techniques in the auditing profession in a comparative study between Iraq and Jordan and its impact on the auditing profession, as the auditing profession is one of the sensitive professions that play a pivotal role in ensuring transparency and integrity in financial operations in the era of advanced technologies, the use of artificial intelligence techniques has become an urgent necessity to improve the efficiency and accuracy of financial control, and the study also reviews the areas of use of artificial intelligence techniques, such as big data analysis, and process automation, Predict financial fraud, which contributes to improving audit results. The study also discusses the requirements for the use of artificial intelligence techniques, including the necessary training and qualification of auditors, in addition to the factors affecting their adoption, such as the organizational environment and institutional culture. To enhance the theoretical aspect of the study, a questionnaire was conducted to collect the opinions of a sample of auditors in Iraq and Jordan, and the questionnaire dealt with the extent to which they use artificial intelligence techniques in their work and the extent to which they realize their importance in enhancing the effectiveness of professional performance. Through this study, we hope to provide valuable insights into how intelligence technologies can be leveraged. Artificial in improving the auditing profession and enhancing its role in achieving financial transparency.