دور استخدام الذكاء الاصطناعي في تعزيز حكم المدقق اتجاه المكلفين بالحوكمة وفقاً لمعيار التدقيق الدولي 260 لتقييم استمرارية الوحدة الاقتصادية

المؤلفون

  • منى جبار محمد

DOI:

https://doi.org/10.31272/jae.i145.1291

الكلمات المفتاحية:

الذكاء الاصطناعي، مراقب الحسابـات، معيار التدقيق الدولي 260، المكلفين بالحوكمة، الاستمرارية

الملخص

يهدف البحث إلى بـيان مسؤولية مراقب الحسابـات اتجاه المكلفين بـالحوكمة على وفق معيار التدقيق الدولي 260 عند تدقيق القوائم المالية, من خلال استخدام تقنيات الذكاء الاصطناعي في التدقيق المتمثلة بالشبكات العصبية كتقنية متطورة مما يسهم في تعزيز قراراته حول مدى استمرارية الوحدة الاقتصادية, ولتحقيق هدف البـحث تم استخدام المنهج الوصفي التحليلي باستخدام الحزمة الاحصائية للعلوم الاجتماعية (SPSS) في تحليل البـينات واختبـار الفرضيات، وتم توزيع الاستبـانة على عدد من افراد العينة  اذ بـلغ 45 استبـانة منها 44 استبـانة صالحة للتحليل. وكانت اهم الاستنتاجات " هنالك تأثير ذو دلالة معنوية لاستخدام تقنيات الذكاء الاصطناعي في تقرير مراقب الحسابـات لتعزيز حكمة اتجاه المكلفين بالحوكمة حول قدرة الوحدة الاقتصادية على الاستمرارية ". وكان من أهم التوصيات العمل على نشر مفهوم وثقافة الاطراف المكلفين بالحوكمة بـشكل أوسع لدى كافة الأطراف ذات العلاقة وإصدار النشرات والتعليمات التي تعكس مفاهيم وتطبـيقات الحوكمة على وفق معيار التدقيق الدولي 260 فضلا عن بـيان مدى قدرة تقنيات الذكاء الاصطناعي عند تطبيقها في اجراءات التدقيق لتعزيز حكم المدقق اتجاه المكلفين بالحوكمة حول مدى قدرة الوحدة الاقتصادية على الاستمرارية.

التنزيلات

تنزيل البيانات ليس متاحًا بعد.

المراجع

International Standard on Auditing (ISA) 260, translated by the Saudi Organization for Chartered and Professional Accountants (SOCPA), International Standards on Quality Control, Auditing, Review, Other Assurance, and Related Services, International Federation of Accountants (IFAC), 2023. ISBN: 978-1-60815-467-8

[2] Al-Fatlawi, Laila Naji Majeed (2011). "The Impact of Corporate Governance Implementation on Limiting Earnings Management Practices: An Empirical Study on a Sample of Joint-Stock Companies Listed on the Amman and Iraq Stock Exchanges," PhD Thesis in Accounting, College of Administration and Economics, University of Baghdad

[3]Arens, A., Elder, R., Beasley, M., & Hogan, C. (2017). Auditing and Assurance Services, Global Edition, 16/E ISBN-13: 978-0134065823 | ISBN-10: 0134065824

[4] Nasman, Ibrahim Ishaq (2009). "The Role of Internal Audit Departments in Activating Governance Principles: An Empirical Study on the Banking Sector Operating in Palestine," Master’s Thesis, Islamic University of Gaza, Palestine.

[5] Ahmed, Ahmed Saeed Abdel-Azim (2023). "The Impact of Cloud Artificial Intelligence Techniques on Improving the Quality of Audit Evidence in Light of Related Auditing Standards: Field Evidence from the Egyptian Stock Exchange," Scientific Journal for Financial and Commercial Studies and Research, Vol. 4, No. 1. DOI: 10.21608/JSFCT.2023.284534

[6] Abdel-Muttalib, Shaimaa Abu al-Maati (2012). "Using the Neural Networks Method to Increase the Effectiveness of Tax Auditing under Contemporary Challenges," The 18th Conference of the Egyptian Society for Finance and Taxation: Towards an Appropriate Tax System to Face Contemporary Challenges, Vol. 3.

[7] Girgis, Maryan Ishaq (2012). "The Impact of Integration between Discriminant Analysis Models and Neural Networks in Supporting Management Accounting to Enhance Financial Performance Efficiency in the Banking Sector (A Theoretical and Applied Study)," Journal of Financial and Commercial Research, Faculty of Commerce, Port Said University, Vol. 5, No. 4.

[8] Koskivaara, E., 2004, "Artificial Neural Networks for Analytical Review in Auditing", Managerial Auditing Journal, Vol. 5, No.9 DOI: 10.1108/02686900410562795 DOI: https://doi.org/10.1108/02686900410562795

[9] Al-Jamal, Hamdi Muhammad Musaad (2011). "The Conceptual Framework for Decision Support Systems," Journal of Financial and Commercial Research, Faculty of Commerce, Port Said University, Vol. 1, No. 1.

[10] Saudi, Sameh Muhammad Lutfi (2007). "A Proposed Accounting Approach for Using Neural Network Models in Predicting Financial Distress Risks for Business Entities," The Successful Manager Journal, Faculty of Commerce - Ismailia, Suez Canal University, Vol. 1, No. 4.

[11] Awad, Amal Muhammad, Sami, & Yousri Amin (2012). "A Comparative Analytical Study of Decision Support Methods and Their Impact on the Usefulness of External Communications for the Auditing Profession," 11th Annual Scientific Conference: Business Intelligence and Knowledge Economy, Faculty of Economics and Administrative Sciences, Al-Zaytoonah University of Jordan.

[12] Al-Shirazi, Abbas Mahdi (1990). "Accounting Theory," That Al-Salasil for Printing and Publishing, Kuwait.

[13] Al-Mumni, Munther, & Shwayyat, Ziyad (2007). "The Auditor's Ability to Detect Indicators of Doubt Regarding Clients' Going Concern," Al-Manara Journal, Vol. 14, No. 1.

[14] Al-Laythi, Fouad Muhammad (2002). "Accounting Theory: A Contemporary Approach," Dar Al-Nahda Al-Arabiya, 2nd Edition, Egypt. ISBN: 977-13-0304-4

[15] Othman, Abdel Rahman Adel Khalil, & Shaath, Ahmed Muhammad Badr (2016). "The Governance Role of the External Auditor in Ensuring the Going Concern of Projects," Journal of Postgraduate Studies, Vol. 7, No. 25.

[16] Al-Ani, Safaa Ahmed, & Helou, Jaafar Abdel Hussein (2021). "The Role of Professional Specialization in Enhancing the Auditor's Judgment for Assessing the Economic Unit's Going Concern Using Indicators According to International Standard on Auditing (ISA) 570," 3rd Scientific Conference of the Faculty of Administrative and Financial Sciences, Cihan University, Erbil.

[17] International Standard on Auditing (ISA) 570, translated by the Saudi Organization for Chartered and Professional Accountants (SOCPA), International Standards on Quality Control, Auditing, Review, Other Assurance, and Related Services, International Federation of Accountants (IFAC), 2019. ISBN: 978-1-60815-389-3

[18] Gallizo, José Luis, Saladrigues, Ramon (2016) An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange, journal Intangible Capital, IC, Vol. 12, No.1 DOI: 10.3926/ic.681 DOI: https://doi.org/10.3926/ic.683

[19] Duan, H., Du, Y., Zheng, L., Wang, C., Au, M. H., & Wang, Q. (2022). Towards Practical Auditing of Dynamic Data in Decentralized Storage. IEEE Transactions on Dependable and Secure Computing. DOI: 10.1109/TDSC.2021.3055153 DOI: https://doi.org/10.1109/TDSC.2022.3142611

[20] Kirkos, Efstathios, Charalambos Spathis, Yannis Manolopoulos(2007), Data Mining techniques for the detection of fraudulent financial statements, Expert Systems with Applications Vol. 32, No.1 DOI: 10.1016/j.eswa.2006.04.010 DOI: https://doi.org/10.1016/j.eswa.2006.02.016

[21] Abu El-Khair, Osama Ahmed Muhammad (2019). "The Role of Using Data Mining Techniques in Improving Auditor Estimates," Journal of Contemporary Business Studies, No. 7. DOI: 10.21608/CSJ.2019.91002

[22] Salim T. Yousif, Abdelkader A. Mohammed,(2011) ANN Model for predicting the ultimate shear strength of reinforced concrete corbels, al-Rafidain Engineering Journal Mosul University, Iraq, Vol 19, No 6, December. DOI: 10.33899/rengj.2011.47464 DOI: https://doi.org/10.33899/rengj.2011.26615

[23] Mohammad Shbeilat., (2019) International Standard on Auditing No. 260 and Audit Quality: Evidence from Jordan, Techniques on model Accuracy, Vol.7, No. 5. DOI: 10.12816/0055174 DOI: https://doi.org/10.2139/ssrn.4094282

[24] Krambia- Kapardis, M., (2010), Neural Networks: the Panacea in Fraud Detection", Managerial Auditing Journal, Vol. 25, No.7. DOI: 10.1108/02686901011061324 DOI: https://doi.org/10.1108/02686901011061342

[25] Philippe, du Jardin, (2010) Predicting Bankruptcy using Neural Networks and other classification methods: The influence of variable selection Techniques on model Accuracy, Vol.7, No. 5. DOI: 10.1016/j.eswa.2009.07.051 DOI: https://doi.org/10.1016/j.eswa.2009.07.051

[26] Mohammed, Muna Jabbar, & Helou, Jaafar Abdel Hussein (2023). "The Role of Using Artificial Neural Networks in Enhancing the Auditor's Professional Judgment Regarding Management Assertions About the Company's Going Concern."

التنزيلات

منشور

2024-09-01

كيفية الاقتباس

دور استخدام الذكاء الاصطناعي في تعزيز حكم المدقق اتجاه المكلفين بالحوكمة وفقاً لمعيار التدقيق الدولي 260 لتقييم استمرارية الوحدة الاقتصادية. (2024). مجلة الإدارة والاقتصاد, 49(145), 144-153. https://doi.org/10.31272/jae.i145.1291

المؤلفات المشابهة

1-10 من 53

يمكنك أيضاً إبدأ بحثاً متقدماً عن المشابهات لهذا المؤلَّف.