Detecting the effect of artificial intelligence on internal audit performance: Empirical study in Saudia Arabia
This research attempts to investigate the effect of types of AI systems (assisted, augmented, and autonomous) on internal auditing in Saudi Arabia. A questionnaire was used to collect data from 150 internal auditors in Riyadh City. To confirm that the study's goals were met, the descri...
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| Format: | Article |
| Language: | English |
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Growing Science
2024-01-01
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| Series: | Decision Science Letters |
| Online Access: | http://www.growingscience.com/dsl/Vol13/dsl_2024_41.pdf |
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| _version_ | 1850262463227887616 |
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| author | Asaad Mubarak Hussien Musa |
| author_facet | Asaad Mubarak Hussien Musa |
| author_sort | Asaad Mubarak Hussien Musa |
| collection | DOAJ |
| description | This research attempts to investigate the effect of types of AI systems (assisted, augmented, and autonomous) on internal auditing in Saudi Arabia. A questionnaire was used to collect data from 150 internal auditors in Riyadh City. To confirm that the study's goals were met, the descriptive analytical method was used. The questionnaire data is analyzed, and hypotheses are tested, using the Smart pls application. The study’s results show that there is a clear positive effect of AI systems, but different impacts vary according to the kind of AI systems, which is high in augmented systems, moderate in autonomous systems, and weak in assistive intelligence systems. Further studies on this subject can be conducted with larger sample sizes, especially if they are conducted globally. Based on these findings, future research can concentrate on national and cultural conditions. Additionally, companies should adopt more comprehensive involvement methods in internal auditing issues and the development of AI adoption in all company activities. |
| format | Article |
| id | doaj-art-6a42c8de3a1d48728dac20345faada36 |
| institution | OA Journals |
| issn | 1929-5804 1929-5812 |
| language | English |
| publishDate | 2024-01-01 |
| publisher | Growing Science |
| record_format | Article |
| series | Decision Science Letters |
| spelling | doaj-art-6a42c8de3a1d48728dac20345faada362025-08-20T01:55:11ZengGrowing ScienceDecision Science Letters1929-58041929-58122024-01-0113496797610.5267/j.dsl.2024.7.003Detecting the effect of artificial intelligence on internal audit performance: Empirical study in Saudia ArabiaAsaad Mubarak Hussien Musa This research attempts to investigate the effect of types of AI systems (assisted, augmented, and autonomous) on internal auditing in Saudi Arabia. A questionnaire was used to collect data from 150 internal auditors in Riyadh City. To confirm that the study's goals were met, the descriptive analytical method was used. The questionnaire data is analyzed, and hypotheses are tested, using the Smart pls application. The study’s results show that there is a clear positive effect of AI systems, but different impacts vary according to the kind of AI systems, which is high in augmented systems, moderate in autonomous systems, and weak in assistive intelligence systems. Further studies on this subject can be conducted with larger sample sizes, especially if they are conducted globally. Based on these findings, future research can concentrate on national and cultural conditions. Additionally, companies should adopt more comprehensive involvement methods in internal auditing issues and the development of AI adoption in all company activities.http://www.growingscience.com/dsl/Vol13/dsl_2024_41.pdf |
| spellingShingle | Asaad Mubarak Hussien Musa Detecting the effect of artificial intelligence on internal audit performance: Empirical study in Saudia Arabia Decision Science Letters |
| title | Detecting the effect of artificial intelligence on internal audit performance: Empirical study in Saudia Arabia |
| title_full | Detecting the effect of artificial intelligence on internal audit performance: Empirical study in Saudia Arabia |
| title_fullStr | Detecting the effect of artificial intelligence on internal audit performance: Empirical study in Saudia Arabia |
| title_full_unstemmed | Detecting the effect of artificial intelligence on internal audit performance: Empirical study in Saudia Arabia |
| title_short | Detecting the effect of artificial intelligence on internal audit performance: Empirical study in Saudia Arabia |
| title_sort | detecting the effect of artificial intelligence on internal audit performance empirical study in saudia arabia |
| url | http://www.growingscience.com/dsl/Vol13/dsl_2024_41.pdf |
| work_keys_str_mv | AT asaadmubarakhussienmusa detectingtheeffectofartificialintelligenceoninternalauditperformanceempiricalstudyinsaudiaarabia |