Document Type : opinion article
Author
Professor at the University of Tehran and financial, economic and investment strategies consultant
Abstract
Artificial intelligence is a broad term that refers to technologies that make machines intelligent. In other words, based on this technology, machines can learn like humans. Perform complex analyses based on this learning and make automated decisions. There are many other terms related to artificial intelligence, including deep learning, machine learning, image recognition, natural language processing, cognitive computing, intelligence augmentation, cognitive augmentation, here artificial intelligence refers to all of the above. In recent years, artificial intelligence has been able to penetrate the scope of human science as an effective technology. In a way, it has also provided the possibility of playing an effective role by reducing human error in various matters, including financial and internal audit decisions and audits. This article seeks to examine the application of artificial intelligence technology in auditing and its challenges and to determine whether artificial intelligence is really the future of auditing or is it just propaganda.
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