2025, Vol. 8, Issue 1

author(s)
Kamel Mmdoh Kamel Altikrite

abstract
The research aimed to understand and discuss the advantages of integrating artificial intelligence systems and their impact on improving the quality of internal auditing in general and identifying the areas of artificial intelligence, as well as determining which of these areas are most distinguished in improving internal auditing performance, in addition to revealing the level of impact of artificial intelligence in improving internal auditing performance. And shedding light on the importance of artificial intelligence and the need to pay attention to it and strive to use it and benefit from it as much as possible. In addition to presenting a set of proposals for the field under study on the extent of the role that artificial intelligence plays in improving internal auditing performance. It resulted in a set of results, the most important of which is that artificial intelligence helps increase the likelihood of detecting errors and fraud and thus achieving a high level of quality of the auditing process. The most important recommendations emerged: the need for complete guidance for internal auditors on how to use artificial intelligence when studying the risks of fraud and manipulation, and for this guidance to be fruitful, internal auditors must adhere to auditing standards when the auditor discovers cases of fraud and manipulation.