The Impact of Artificial Intelligence and Cyber Security on Audit Quality | ||
| المجلة العلمية للدراسات والبحوث المالية والإدارية | ||
| Article 2, Volume 15, Issue 3, September 2023, Pages 1-13 PDF (308.43 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/masf.2023.325373 | ||
| Authors | ||
| Moamen A. Shazly Shazly1; dr\ Khaled Mohamed Abdelalim2; dr\ Hesham Zakaria Mohamed3 | ||
| 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. | ||
| Abstract | ||
| 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 | ||
| Keywords | ||
| Artificial Intelligence; Audit Quality | ||
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