The Role of Fuzzy Logic in Enhancing Audit Procedures for Preparing the Audit Report: An Empirical Study

Authors

  • Yasir Sahib Malik Department of Accounting, faculty of Administration and Economics, University of Kufa
  • Ikram Abdel Wahab Jabbar Department of Accounting, faculty of Administration and Economics, University of Kufa

Keywords:

Fuzzy logic, audit procedures, audit report, internal audit, Internal Control

Abstract

The paper aims to apply one of the most important artificial intelligence approaches, fuzzy logic, to the auditing process and investigate how auditing processes might benefit from using this technology to improve themselves. The study was implemented at the Directorate of the Office of Financial Supervision in Najaf. The results indicate a statistically significant influence of fuzzy logic on the audit processes in preparing the audit report. In addition, there is a direct effect between each paragraph and the dimension to which it belongs, as questionnaires were distributed (87) questionnaires valid for statistical analysis out of (100) questionnaires. Additionally, there is a direct effect between each paragraph and the dimension to which it belongs.

Published

2023-03-27

How to Cite

Sahib Malik, . Y. ., & Abdel Wahab Jabbar, . I. . (2023). The Role of Fuzzy Logic in Enhancing Audit Procedures for Preparing the Audit Report: An Empirical Study. Akkad Journal Of Contemporary Accounting Studies, 3(1), 14–25. Retrieved from https://journal.acefs.org/index.php/AJCAS/article/view/203

Issue

Vol. 3 No. 1 (2023): Volume 3, Issue 1, March 2023

Section

Articles

License

Copyright (c) 2023 Yasir Sahib Malik, Ikram Abdel Wahab Jabbar

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.