"Artificial-Intelligence (abbreviated as AI) is one of the modern computer sciences that searches for advanced methods to program it to carry out actions and conclusions that are similar, even within narrow limits, to those methods that are attributed to human intelligence, and then simulating some of its properties.
This new science aims to understand the complex mental processes that the human mind performs during its practice (thinking), and then translate these mental processes into the equivalent accounting processes that increase the computer's ability to solve complex problems.
It can be said that artificial intelligence is called on a group of new methods in programming accounting systems, which can be used to develop systems that simulate some elements of human intelligence and allow them to carry out deductive operations about facts and laws of memory representation, so that the computer has the ability to solve problems and make decisions in a logical and orderly manner and in the same way as the human mind thinks.
Audit professionals view artificial intelligence as a supportive and strategic function for the completion of audit work and procedures due to the diversity and multiplicity of forms and sizes of different institutions by adopting technology to adapt audit solutions and achieve the quality of audit processes.
The use of robotics and artificial intelligence may allow auditors to innovate in different areas, such as risk assessment, planning and implementation, and reporting.
A group of scientists has developed a set of techniques and models that contribute to the development and improvement of the efficiency, effectiveness and quality of audits.
