The Impact of Perceiving the Importance of Artificial Intelligence Techniques on Improving the Quality of Audit Reports in the Libyan Audit Bureau (An Exploratory Study from the Perspective of Auditors in the Main Administration)

Abstract

This study aimed to explore the impact of the perception of the auditors of the Libyan Audit Bureau's main management of the importance of artificial intelligence technologies on improving the quality of audit reports. The study relied on the descriptive-analytical approach, and a questionnaire was used as a tool to collect data from a random sample selected in cooperation with the Research and Studies Department at the Audit Bureau. Seventy questionnaires were distributed, and 66 valid questionnaires were received for analysis. Using SPSS to analyze the sample data, the study reached a set of important results, most notably that the current level of awareness of the importance of artificial intelligence technologies among Audit Bureau auditors is associated with a significant improvement in the quality of audit reports. Each increase in awareness of artificial intelligence technologies will be met with an improvement in the quality of auditor reports by half (0.52) of the quality of audit reports in the absence of awareness of the importance of technologies in improving business quality. The study recommended that the Audit Bureau organize intensive training courses for auditors, focusing on explaining the multiple benefits of AI technologies in improving business quality. Additionally, it recommended combining AI outputs, such as automatic recommendations and predictions, with human expertise for auditors to enhance the credibility of the recommendations provided by these technologies.