The Role of Artificial Intelligence Technologies in Improving the Quality of External Auditing; An Exploratory Study from the Perspective of Faculty Members in the Accounting Department at the Faculties of Economics in the Universities of Benghazi and Tobruk

Abstract

This study aims to identify the role of artificial intelligence (AI) technologies in improving audit quality, according to the opinions of faculty members in the Accounting Department at the College of Economics in the Eastern Region. Specifically, it examines a range of technologies, including expert systems, neural networks, machine and deep learning, natural language processing, and robotics, with the goal of leveraging them to enhance the efficiency and effectiveness of external auditing, reduce errors, and strengthen professional judgment. The study employed a descriptive-analytical approach using a questionnaire distributed to a random sample of 64 faculty members at the Universities of Benghazi and Tobruk. Data were statistically analyzed using SPSS software, calculating means and standard deviations for the questionnaire items, in addition to the Wilcoxon signed-rank test. The results showed a high level of positive awareness regarding the importance of integrating AI into external auditing. Neural networks contributed to fraud detection, expert systems to enhancing the objectivity of professional judgment, machine learning to increasing audit comprehensiveness and reducing bias, robotics to saving time and effort, and natural language processing to improving reports. The study recommends developing university curricula, strengthening the technological infrastructure of audit firms, intensifying professional training, and establishing a regulatory and ethical framework for the use of AI. With attention to cybersecurity and cooperation between academics and professionals to develop solutions appropriate to the Libyan environment.