The role of artificial intelligence in reducing external audit risks in Jordanian

Abstract

Abstract

The research aimed to identify the role of artificial intelligence in reducing external audit risks in Jordanian commercial banks. By following the descriptive analytical approach, the primary data was collected through an electronic questionnaire distributed to the research sample consisting of all employees at the upper and middle administrative levels in commercial banks, numbering (183) employees, The research relied on a number of statistical methods through the (SPSS) program, and the research concluded that there is a role for artificial intelligence in all its dimensions in the risks of external auditing. The research recommended the necessity of developing clear policies and comprehensive oversight procedures to deal with artificial intelligence in auditing operations, and it is necessary to develop specialized training programs for auditors to qualify them on how to deal with artificial intelligence techniques and understand their algorithms.