Providing a model for the opportunities and challenges of artificial intelligence-based decision making in the audit process

Document Type : Original Article

Authors
mahdi zanganeh 1
Babak Jashidi Navid 2
, mehrdad Ghanbari 3
foroozan mohammadi yarijani 4
1 . Ph.D. Candidate, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
2 Assistant Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
3 Assosiate Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
4 Assosiate Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
10.22034/jmaak.2026.23984
Abstract
In today's world, auditors face many challenges to do financial and accounting affairs. In fact, in performing their duties, auditors face many problems in the field of information processing, continuous information changes, and information evaluation. The existence of such problems has made auditing a complicated and difficult matter. Artificial intelligence is very useful in auditing. The use of this technology makes accounting easier for companies and financial groups. Based on the research, accounting and auditing researchers believe that artificial intelligence techniques can be used to achieve great audit successes. The purpose of this research is to explain the opportunities and challenges of decision-making based on artificial intelligence in the audit process. This research is an exploratory and correlational type, which was conducted with MATLAB software and based on structural equation modeling. For this purpose, after interviewing 15 experts familiar with the subject, opportunities and challenges were identified in six main categories. MICMAC analysis showed that the challenges and opportunities of decision-making based on artificial intelligence in the audit process include skills and knowledge, implementation strategies, risk management, automatic error detection, data comprehensibility, and big data analysis, respectively. For this purpose, in order to create fields for the use of artificial intelligence in auditing, the relevant challenges must be overcome first, so that finally the opportunities of this technology can be used in auditing.
Keywords
auditing
artificial intelligence
opportunities and challenges
آزاد، علی اصغر، پورزمانی، زهرا. (1401). تحلیل کارایی شرکت از دیدگاه ریسک و نظام راهبری: رویکرد هوش مصنوعی. دانش حسابداری و حسابرسی مدیریت، 11(44)، 347-371.
تختائی، نصراله، شلال نژاد، محمد، شلال نژاد، علی، (1402)، هوش مصنوعی و بلاکچین در حسابداری و حسابرسی،
چشم انداز حسابداری و مدیریت، دوره ششم - شماره 82 (جلد دوم)، صص 224 ـ 229.
خالقی زاده دهکردی، مریم، صراف، فاطمه، نجفی مقدم، علی. (1403). نقش معیار های عملکرد در تبیین کارایی سرمایه‌گذاری با تأکید بر روش هوش مصنوعی. دانش حسابداری و حسابرسی مدیریت، 13(51)، 151-168.
رحیمیان، نظام الدین. (1384). قضاوت و تصمیم گیری در حسابرسی. حسابدار رسمی، صص 107-108.
شاه صاحبی، سیدمصطفی، دارابی، رویا، و حمیدیان، محسن. (1399). تحلیل توانایی مدیریت با تاکید بر نقش شاخص های حسابداری و حاکمیت شرکتی (روش هوش مصنوعی). دانش حسابداری و حسابرسی مدیریت، 9(33 )، 75-90.
صدیقیان، محمد جواد، خبری، محمد رضا، ابراهیمی فرد، میلاد، (1401). فناوری مدرن در حسابداری. نشریه علمی رویکردهای پژوهشی نوین مدیریت و حسابداری، 6(21)، 983-993.
صراف، فاطمه؛ فرهنگیان، عقیل، (1401)، کاربرد هوش مصنوعی در حسابداری، فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری، سال ششم، شماره87، زمستان 1401، صص 108-124.
مهدوی، سید مهدی،(1401)،کاربرد هوش مصنوعی در حسابداری و حسابرسی،کنفرانس بین المللی تولید دانش بنیان و اشتغال آفرین با محوریت بسیج شهری، تهران.
نظرپور، محمود، نسل موسوی، سیدحسین، و حسینی شیروانی، میرسعید. (1399). کاربرد هوش مصنوعی در حسابرسی مالیاتی. دانش حسابرسی، 20(81 )، 198-226.
همتی، احسان، (1403). تاثیر بلاکچین و هوش مصنوعی بر کیفیت حسابرسی. نشریه علمی رویکردهای پژوهشی نوین مدیریت و حسابداری، 8(28)، 941-960.
منابع انگلیسی
Abdulameer, M., Mansoor, M. M., Alchuban, M., Rashed, A., Al-Showaikh, F., & Hamdan, A. (2022). The Impact of Artificial Intelligence (AI) on the Development of Accounting and Auditing Profession. In Technologies, Artificial Intelligence and the Future of Learning Post-COVID-19: The Crucial Role of International Accreditation (pp. 201-213). Cham: Springer International Publishing.‏
Bose, S., Dey, S. K. & Bhattacharjee, S. (2022). “Big Data, Data Analytics and Artificial Intelligence in Accounting: An Overview” in S. Akter and S. F. Wamba (Eds.) Handbook of Big Data Methods (pp.1-34). Edward Elgar Publishing, United Kingdom. Forthcoming.
Dalwai, T. A. R., Madbouly, A., & Mohammadi, S. S. (2022). An investigation of artificial intelligence application in auditing. In Artificial intelligence and COVID effect on accounting (pp. 101-114). Singapore: Springer Nature Singapore.‏
Davis, A.J. (2024), "AI rising in higher education: opportunities, risks and limitations", Asian Education and Development Studies, Vol. ahead-of-print No. ahead-of-print.
‏Fedyk, A., Hodson, J., Khimich, N., & Fedyk, T. (2022). Is artificial intelligence improving the audit process?. Review of Accounting Studies, 27(3), 938-985.‏
Ferri, L., Maffei, M., Spanò, R. and Zagaria, C. (2023), "Uncovering risk professionals' intentions to use artificial intelligence: empirical evidence from the Italian setting", Management Decision, Vol. ahead-of-print No. ahead-of-print.
Fukas, Philipp; Rebstadt, Jonas; Remark, Florian; and Thomas, Oliver, (2021), "Developing an Artificial Intelligence Maturity Model for Auditing". ECIS 2021 Research Papers. 133.
Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48, 100598.
Jafari, F. and Keykha, A. (2024), "Identifying the opportunities and challenges of artificial intelligence in higher education: a qualitative study", Journal of Applied Research in Higher Education, Vol. 16 No. 4, pp. 1228-1245.
Jasim Allami Faez Abdulhasan, Sadeq Hussein Nabhan, & Dr Ali Khazaal Jabbar. (2022). a comparative study of measuring the accuracy of using artificial intelligence methods as an alternative to traditional methods of auditing. World Economics and Finance Bulletin, 9, 90-99. Retrieved from https://scholarexpress.net/index.php/wefb/article/view/784
Lehner, O.M., Ittonen, K., Silvola, H., Ström, E. and Wührleitner, A. (2022), "Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking", Accounting, Auditing & Accountability Journal, Vol. 35 No. 9, pp. 109-135.
Losbichler, H. and Lehner, O.M. (2021), "Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research", Journal of Applied Accounting Research, Vol. 22 No. 2, pp. 365-382.
Makhlooq, A. and Al Mubarak, M. (2024), "Artificial Intelligence and Marketing: Challenges and Opportunities", Hamdan, A. (Ed.) Technological Innovations for Business, Education and Sustainability (Technological Innovation and Sustainability for Business Competitive Advantage), Emerald Publishing Limited, Leeds, pp. 3-16.
Noordin, N. A., Hussainey, K., & Hayek, A. F. (2022). The use of artificial intelligence and audit quality: An analysis from the perspectives of external auditors in the UAE. Journal of Risk and Financial Management, 15(8), 339.‏
Rai, N. (2022). Why ethical audit matters in artificial intelligence?. AI and Ethics, 2(1), 209-218.‏
Vasarhelyi, M.A., Sun, T. and Issa, H. (2017), “Research ideas for artificial intelligence in auditing: the formalization of audit and workforce supplementation”, Journal of Emerging Technologies in Accounting, Vol. 13 No. 2, pp. 1-20.
Vincent, V.U. (2021), “Integrating intuition and artificial intelligence in organizational decision-making”, Business Horizons, Vol. 64 No. 4, pp. 425-438.