Influence of Internal Auditor Soft and Hard Skills on the Adoption of Artificial Intelligence Subsets | ||
| مجلة البحوث المحاسبية | ||
| Volume 11, Issue 2, June 2024, Pages 44-90 PDF (745.35 K) | ||
| DOI: 10.21608/abj.2024.362280 | ||
| Author | ||
| Mohamed Gaber Ghanem | ||
| Alexandria University | ||
| Abstract | ||
| Purpose: This research examines how internal auditors’ soft and hard skills may influence the adoption of the subset of Artificial Inelegance (AI) (data mining and data analytics). Design/methodology: The Common Body of Knowledge of the Internal Auditing Database used. Data consists of responses from Chief Audit Executives in the CBOK of the Institute of Internal Auditors Research Foundation (IIA, 2015). Findings: The research results indicate the most important set of internal auditors’ skills in the adoption of the AI subset, considering communication and critical thinking skills as the soft skills subset and risk management assurance and accounting skills as the hard skills subset. Originality/value: The findings of this research document the required skills of internal auditors to drive the adoption of a subset of AI that benefits both industry and research | ||
| Keywords | ||
| Data mining; Data analytics; Subset of artificial intelligence; Soft skills; Hard skills; Internal auditing | ||
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