Search Results for Jinan Al-Dulaimi
Abstract
The importance of this research lies in its addressing a highly important and contemporary topic by focusing on employing artificial intelligence techniques as an advanced analytical tool in the work of the auditor. This employment aims to enhance the auditor's ability to detect fraudulent practices in financial statements, which contributes to raising the quality of the audit process and keeping pace with global technological developments. This is reflected in reducing detection risks and enhancing the auditor's understanding of the economic unit's environment under audit. AI-based auditing contributes to providing accurate and distinctive information that supports the process of detecting fraud in financial statements, which positively impacts reducing the risk of financial fraud. Moreover, adopting AI in audit firms gives them a tangible competitive advantage and supports enhancing stakeholders' confidence in the results and reliability of the audit process. To achieve this, a survey form was designed for this purpose to survey the opinions of a sample of auditors and employees in audit units who have professional experience related to the nature of the research. The research reached a number of conclusions, including that the sample agreed that the contribution of AI systems to improving the accuracy of detecting financial fraud compared to traditional methods based on manual rules came in first place, while adopting the hybrid approach that combines AI and traditional rules is the best practice in fraud detection systems came in second place, with regard to the extent of AI's contribution to detecting and reducing financial fraud.
Abstract
This research aims to shed light on the concept of real-time financial reporting, the benefits of preparing such reports, and to demonstrate the concept and importance of financial reporting transparency. It also aims to identify the role of real-time financial reporting in improving the transparency of financial reporting. To achieve the research objectives, a questionnaire was distributed to a number of employees at the Baghdad Soft Drinks Company. The research reached several conclusions, including that real-time financial reporting represents a qualitative leap for entities seeking to maintain their competitiveness and flexibility in today's rapidly evolving environment. By providing immediate access to accurate financial data, these reports enable better decision-making, strengthen financial control, improve forecasting, increase transparency, and comply with regulations.