The Impact of Artificial Intelligence and Auditors' Technological Knowledge on the Quality of Internal Auditing in Iranian Organizations

Sanaz Hadji; Seyedeh Fatemeh Mir Mohammad Hosseini; Hassan  Gharibi

doi:10.63053/ijmea.53

Authors

Sanaz Hadji 1. Ph.D. in Accounting, Faculty of Management and Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
Seyedeh Fatemeh Mir Mohammad Hosseini 2. Master of Accounting, Golestan Non-Profit University, Gorgan, Iran.
Hassan Gharibi 3. M.A. in Business Management, Faculty of Management and Accounting, Allameh Tabatabai University of Tehran, Tehran, Iran.

DOI:

https://doi.org/10.63053/ijmea.53

Keywords:

Artificial Intelligence, Technological Knowledge, Quality of Internal Auditing, Internal Auditors, Iranian Organizations

Abstract

The purpose of this study was to investigate the impact of artificial intelligence (AI) and auditors' technological knowledge on the quality of internal auditing in Iranian organizations. The present research is applied in terms of purpose and descriptive-survey in terms of data collection method. The statistical population included all internal auditors working in Iranian organizations and companies with at least one year of experience and familiarity with modern technologies. Based on estimates, the population size was determined to be between 260 and 304 individuals. Using stratified random sampling and based on Krejcie and Morgan's table, a sample size of 184 was calculated, and ultimately, 207 valid questionnaires were analyzed. Data were analyzed using LISREL software and structural equation modeling (SEM). The findings revealed that artificial intelligence (path coefficient = 0.72, p < 0.001) and auditors' technological knowledge (path coefficient = 0.75, p < 0.001) have a positive and significant impact on the quality of internal auditing. Additionally, artificial intelligence had a positive and significant impact on auditors' technological knowledge (path coefficient = 0.68, p < 0.001). The coefficient of determination (R²) was 0.63, indicating the model's high ability to explain the variance of the dependent variable. Consequently, it can be concluded that the development and application of artificial intelligence and the enhancement of auditors' technological knowledge are key factors in improving the quality of internal auditing in Iranian organizations

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