The Effectiveness of the Use of Artificial Intelligence in The Internal Audit Process and Its Impact On Risk Management, Control and Governance in The Palestinian Government Sector

Abstract

The study aimed to identify the effectiveness of the use of artificial intelligence in the internal audit process and its impact on the management and evaluation of risks, control and governance in the Palestinian government sector, and to answer the research questions and test the hypotheses of the study, the researchers relied on the descriptive analytical method, and distributed a questionnaire to the study community consisting of department managers and heads of departments and internal auditors working in the internal audit departments of the Palestinian government ministries and the number of (40) auditors, and the use of statistical analysis program(SPSS) to enter and analyze data. The results of the study also showed that there is a significant impact on the use of artificial intelligence in the internal audit process on the management and evaluation of risks and regulatory systems, strengthening governance procedures and mechanisms, improving the efficiency and effectiveness of the audit process, increasing the quality of internal audit services and reducing risk in Palestinian government ministries. The study also recommended the need to direct Palestinian government ministries to adopt the use of Artificial Intelligence applications in the internal audit process, because it provides a reduction in time and cost and increase the efficiency of performing internal audit tasks in light of the huge amount of data and complex reports and then help him reach rational decisions, and should enhance the awareness of internal auditors of the importance of the use of Artificial Intelligence technologies, its role in achieving the quality of the audit, conducting the risk assessment process, examining internal control systems, and strengthening the governance system in Palestinian government ministries