The Role of Artificial Intelligence in Improving the Quality of Internal Audit: An Exploratory Study in Some Iraqi Banks

The research aims to demonstrate the role of artificial intelligence in its various dimensions represented by (expert systems, knowledge representation, and inference, automatic learning) in improving the quality of the audit process and highlighting the most important aspects of artificial intelligence techniques that affect the quality of audit work to support internal audit operations in Iraqi banks. The importance of research lies in achieving confidence in financial statements, preventing fraud and manipulation, and reducing risks, which required the existence of an artificially intelligent system that helps the internal auditor provide high-quality audit services. The researcher relied on the descriptive analytical approach by relying on the questionnaire form and analyzing it using the statistical analysis program (SPSS). Through the results reached by the researcher, he recommended the need to enhance the auditors awareness in Iraqi banks of the importance of using artificial intelligence techniques to provide internal audit services in an electronic way and to move away from traditional means to achieve quality in providing these services.