The Impact of Artificial Intelligence and Cyber Security on Audit Quality

Shazly, Moamen A. Shazly; Abdelalim, Dr\ Khaled Mohamed; Mohamed, Dr\ Hesham Zakaria

doi:10.21608/masf.2023.325373

The Impact of Artificial Intelligence and Cyber Security on Audit Quality

نوع المستند : المقالة الأصلية

المؤلفون

¹ Assistant Professor of Accounting Faculty Of Business Studies, Arab Open University, Egypt

² Assistant professor of Accounting, Faculty of political science, Economics and Business Administration, May university in Cairo

³ Assistant professor of Accounting, Higher institute of Administrative Sciences in Janaklees, Elbeheira.

10.21608/masf.2023.325373

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

الكلمات الرئيسية