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

الملخص

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.