Shazly, Moamen A. Shazly, Abdelalim, dr\ Khaled Mohamed, Mohamed, dr\ Hesham Zakaria. (2023). The Impact of Artificial Intelligence and Cyber Security on Audit Quality. المجلة العلمية للدراسات والبحوث المالية والإدارية, 15(3), 1-13. doi: 10.21608/masf.2023.325373
Moamen A. Shazly Shazly; dr\ Khaled Mohamed Abdelalim; dr\ Hesham Zakaria Mohamed. "The Impact of Artificial Intelligence and Cyber Security on Audit Quality". المجلة العلمية للدراسات والبحوث المالية والإدارية, 15, 3, 2023, 1-13. doi: 10.21608/masf.2023.325373
Shazly, Moamen A. Shazly, Abdelalim, dr\ Khaled Mohamed, Mohamed, dr\ Hesham Zakaria. (2023). 'The Impact of Artificial Intelligence and Cyber Security on Audit Quality', المجلة العلمية للدراسات والبحوث المالية والإدارية, 15(3), pp. 1-13. doi: 10.21608/masf.2023.325373
Shazly, Moamen A. Shazly, Abdelalim, dr\ Khaled Mohamed, Mohamed, dr\ Hesham Zakaria. The Impact of Artificial Intelligence and Cyber Security on Audit Quality. المجلة العلمية للدراسات والبحوث المالية والإدارية, 2023; 15(3): 1-13. doi: 10.21608/masf.2023.325373
The Impact of Artificial Intelligence and Cyber Security on Audit Quality
1Assistant Professor of Accounting Faculty Of Business Studies, Arab Open University, Egypt
2Assistant professor of Accounting, Faculty of political science, Economics and Business Administration, May university in Cairo
3Assistant professor of Accounting, Higher institute of Administrative Sciences in Janaklees, Elbeheira.
تاريخ الاستلام: 01 سبتمبر 2023،
تاريخ القبول: 01 سبتمبر 2023
المستخلص
Artificial Intelligence has been used in computer programs for years and has affected our lives, so to protect this technology we need a strong cyber-security to secure it from cyber threats/incidents thus affect the audit process specially the quality of the audit.
Artificial intelligence is a substitute for human intelligence it is made through equipment and software together to solve complex business problems using reasoning, learning, elucidating, and recognizing same steps same as human expert. AI has expert system instead of expert human and apply machine intelligence instead of human intelligence. Artificial intelligence helps managers in making decisions by providing more precise information
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