The Impact of Applying Artificial Intelligence Techniques on Enhancing Accounting Auditing Processes: An Empirical Study on a Sample of Iraqi Commercial Banks

Hussein Abbas, Fadhil

doi:10.33916/qjae.2026.01184195

	The Impact of Applying Artificial Intelligence Techniques on Enhancing Accounting Auditing Processes: An Empirical Study on a Sample of Iraqi Commercial Banks
AL-Qadisiyah Journal For Administrative and Economic sciences
Volume 28, Issue 1, April 2026, Pages 184-195 PDF (9.64 M)
Document Type: Research Paper
DOI: 10.33916/qjae.2026.01184195
Author
Fadhil Hussein Abbas
University of Thi-Qar
Abstract
It is through accounting and auditing Using artificial intelligence (AI) techniques such as expert systems, Knowledge representation and reasoning, machine learning to achieve that in Iraqi commercial bank this paper aim to affects. Research methodology The research adopted a descriptive–analytical method, and it used the primary data, as collected using structured questionnaire form to (a) be examined in 12 commercial banks on ISE. Data analysis Data are analysed using simple linear regression to examine the impact of AI applications on enhancing audit effectiveness. The results indicate that the expert systems have beneficial effects on bettering auditors accuracy and reliability of their judgments and knowledge representation, reasoning enhance analytical, cognitive skills in an auditing environment. Furthermore, by automating the identification of anomalies, machine learning enhances audit efficiency. 10 The broad ideas expressed in this paper are that: (i) AI systems would result in great benefits regarding quality, accuracy and timeliness of auditing whilst reducing human errors as well as assisting managements in making decisions – informed Ones I. buffalo.com/fishing last access on June 24th 2008. Embracing the AI for Iraqi Banking against money laundering can help to strenght their internal control systems, decrease the losses from being exposed in bad credit grants and thus increase financial reports reputation. The study recommend to advocate digitalization in audit office at the firms, generating training systems for auditors and AI tools designing frameworks about ethics and governance when using responsible AI encourage cooperation between IT personnel and auditors so as to increase both audit quality and professional independence.
Keywords
Artificial Intelligence (AI); Expert Systems; Knowledge Representation; Reasoning; Machine Learning; Accounting Auditing

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